[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-037":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-037","book-113-1-bookkeeping-law-037",113,1,37,"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？",{"A":17,"B":18,"C":19,"D":20},"25 萬元","275 萬元","300 萬元","325 萬元","C",null,"本題考點：《商業會計法》第 62 條所定「稅務調整不影響帳面紀錄」，交際費超限的剔除屬於帳外調整。\n【正解理由】依《商業會計法》第 62 條，「申報營利事業所得稅時，各項所得計算依稅法規定所作調整，應不影響帳面紀錄」；交際費超限二十五萬元是在營利事業所得稅申報書上自課稅所得剔除，帳簿與綜合損益表所列的交際費仍是帳載的三百萬元，故選 C。\n【逐項排除】\n(A) 二十五萬元是查核超限而被剔除的金額，並非綜合損益表的帳列數。\n(B) 二百七十五萬元是把帳外剔除數自帳面扣除的結果，與《商業會計法》第 62 條所定不影響帳面紀錄不符。\n(C) 三百萬元即帳簿原記錄之交際費，亦為綜合損益表所列金額，為正確選項。\n(D) 三百二十五萬元是把超限數加回帳面，金額與方向都無所據。\n【演算步驟】綜合損益表帳列交際費 = 帳簿記錄之交際費 − 稅務調整對帳面之影響。帳簿記錄之交際費 = 新臺幣 3,000,000 元；交際費超限剔除 = 新臺幣 250,000 元，依上開條文屬帳外調整，對帳面之影響 = 新臺幣 0 元。故綜合損益表帳列交際費 = 新臺幣 3,000,000 元 − 新臺幣 0 元 = 新臺幣 3,000,000 元，即 300 萬元。\n【記憶點】稅上剔除只動申報書，不動帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-036","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？",36,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-040","商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-037",114,"甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-037",112,"下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-037",111,"關於商業會計法規定之會計憑證，下列敘述何者錯誤：",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-037",110,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-037",109,"行政處分之內容違反公共秩序或善良風俗者，屬於：",false,1786689132297]