[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-038":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-038","book-113-1-bookkeeping-law-038",113,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"商業有支付員工退休金之義務者，應於員工在職期間依法提列，認列為當期費用","營業外之利息收入及利息費用應分別列示。但採權益法認列之投資損益，得以淨額列示","營業成本及營業費用應分別列示，兩者不能分別列示者，得合併為營業成本","商業對業主分配之盈餘，不得作為費用或損失。但具負債性質之特別股，其股利應認列為費用","C",null,"本題考點：損益計算與衡量各條的內容，關鍵在營業成本與營業費用不能分別列示時的合併方向。\n【正解理由】依《商業會計處理準則》第 35 條，「營業費用，指本期內因銷售商品或提供勞務應負擔之費用；營業成本及營業費用不能分別列示者，得合併為營業費用」；條文所定的合併方向是併為營業費用，選項寫成合併為營業成本，方向與條文相反，故選 C。\n【逐項排除】\n(A) 與《商業會計法》第 61 條「商業有支付員工退休金之義務者，應於員工在職期間依法提列，並認列為當期費用」相符。\n(B) 與《商業會計處理準則》第 36 條第二項「利息收入及利息費用應分別列示。透過損益按公允價值衡量之金融資產（負債）淨損益、採用權益法認列之投資損益、兌換損益及處分投資損益，得以其淨額列示」相符。\n(C) 合併方向誤植為營業成本，與《商業會計處理準則》第 35 條所定之營業費用不同，為本題應選之項。\n(D) 與《商業會計法》第 64 條「商業對業主分配之盈餘，不得作為費用或損失。但具負債性質之特別股，其股利應認列為費用」相符。\n【記憶點】成本與費用分不開時，往「費用」那一邊併。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-041","代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-038",112,"公司因下列何種原因解散者，應進行清算？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-038",111,"A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-038",110,"依公司法規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-038",109,"違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",false,1786689132315]