[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-036":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","恆 50 題(每題 2 分),十年未變",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-113-1-記帳相關法規概要-036","book-113-1-bookkeeping-law-036",113,1,36,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"以股票面額列為股本減項，並註明股數","以股票面額列為權益減項，並註明股數","以買進成本列為股本減項，並註明股數","以買進成本列為權益減項，並註明股數","D",null,"本題考點：《商業會計處理準則》第 31 條對庫藏股票所定的評價方法與在財務報表上的表達位置。\n【正解理由】依《商業會計處理準則》第 31 條，「庫藏股票，指公司收回已發行股票，尚未再出售或註銷者，應按成本法處理，列為權益之減項，並註明股數」；條文一次定了三件事——按成本法即以買進成本入帳、列為權益的減項而非股本的減項、並註明股數，故選 D。\n【逐項排除】\n(A) 以股票面額入帳與《商業會計處理準則》第 31 條所定之成本法不合，列為股本減項亦與該條所定之權益減項不同，兩處皆誤。\n(B) 列為權益減項這一段與條文相符，但以面額入帳仍與《商業會計處理準則》第 31 條所定之成本法不合。\n(C) 以買進成本入帳這一段與條文相符，但列為股本減項與《商業會計處理準則》第 31 條所定之權益減項不同。\n(D) 買進成本即成本法，列為權益之減項並註明股數，三個要件與《商業會計處理準則》第 31 條完全相符。\n【記憶點】庫藏股票：用買價、掛權益減項、附註股數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-035","依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-037","公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-034","依現行商業會計法規定，下列敘述何者錯誤？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-038","依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-033","商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-039","商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-036",110,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-036",109,"記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",false,1786689132292]