[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-006":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-114-1-記帳相關法規概要-006","book-114-1-bookkeeping-law-006",114,1,6,"屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",{"A":17,"B":18,"C":19,"D":20},"屏東公司應根據事實及金額作成憑證，由商業負責人簽名或蓋章，憑以記帳。此外也要請 A 及 A 的主管分別或共同證明有購買三牲及水果之事實","屏東公司應根據事實及金額作成憑證，由商業負責人簽名或蓋章，憑以記帳。無需請 A 及 A 的主管分別或共同證明有購買三牲及水果之事實","屏東公司不應入帳購買三牲及水果之交易事件，因為無法取得原始憑證","屏東公司只要請 A 及 A 的主管分別或共同證明有購買三牲及水果之事實即可入帳","A",null,"本題考點：《商業會計法》第 19 條第二項、第三項就無法取得原始憑證時的補救程序。\n【正解理由】依《商業會計法》第 19 條第二項，原始憑證因事實上限制無法取得者，除依法令規定程序辦理外，「應根據事實及金額作成憑證，由商業負責人或其指定人員簽名或蓋章，憑以記帳」；同法第 19 條第三項另定「無法取得原始憑證之會計事項，商業負責人得令經辦及主管該事項之人員，分別或共同證明」。向肉販、菜販購買而取不到憑證，正是該條所指的事實上限制，處理上應由公司作成憑證並經商業負責人簽章憑以記帳，並由經辦的 A 與其主管分別或共同證明確有該筆採購，故選 A。\n【逐項排除】\n(A) 同時做到《商業會計法》第 19 條第二項的作成憑證簽章與第三項的人員證明，是完整的處理方式。\n(B) 只做前半段而排除人員證明，把《商業會計法》第 19 條第三項的證明程序整個拿掉。\n(C) 不入帳牴觸《商業會計法》第 14 條會計事項之發生均應取得、給予或自行編製足以證明之會計憑證的要求。\n(D) 只有人員證明而未依《商業會計法》第 19 條第二項作成憑證並簽章，欠缺記帳所根據的憑證。\n【記憶點】買不到憑證不是不入帳，而是自行作成憑證、負責人簽章、經辦與主管作證三件事一起做。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-005","甲有限公司 110 年 9 月以新臺幣 200 萬元購進商品一批，另以新臺幣 110 萬元售予個人 A 一批商品，請問甲有限公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-007","下列有關生產性植物之敘述，何者正確？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-004","根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-009","屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-003","有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-011","依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-006",113,"在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-006",112,"李記帳士係臺北市記帳士公會會員，依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-006",111,"依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-006",110,"公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-006",109,"依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",false,1786689131516]