[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-014":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-014","book-114-1-bookkeeping-law-014",114,1,14,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"A":17,"B":18,"C":19,"D":20},"遞延政府補助收益","政府補助收益","資本公積-政府補助收益","其他權益-政府補助收益","B",null,"本題考點：受贈資產（含政府無償給與之補助）之入帳項目歸類，以及「無附加條件」為何直接認列為當期收益。\n【正解理由】依《商業會計法》第 42 條第二項：「受贈資產按公允價值入帳，並視其性質列為資本公積、收入或遞延收入。」本題補助係農業部無償給與，且題示屬無附加條件之政府補助，商業無須於以後期間再履行任何義務，其性質即為當期之收入，應以「政府補助收益」入帳，故選 B。\n【逐項排除】\n(A) 遞延政府補助收益對應《商業會計法》第 42 條第二項所稱之「遞延收入」，適用於補助附有須於以後期間履行之條件、收益須遞延至條件達成期間認列者；本題補助無附加條件，欠缺遞延之基礎。\n(B) 正確。無附加條件之政府補助其性質為收入，依《商業會計法》第 42 條第二項列為收入，會計項目即政府補助收益。\n(C) 資本公積依《商業會計處理準則》第 28 條第一項，指公司因股本交易所產生之權益；紓困補助與股本交易無涉，不得列入。\n(D) 其他權益依《商業會計處理準則》第 30 條僅列四款：透過其他綜合損益按公允價值衡量之金融資產未實現損益、避險工具損益、國外營運機構財務報表換算之兌換差額、未實現重估增值，並無政府補助之類型。\n【記憶點】受贈資產一律先按公允價值入帳，再看性質分流：股本交易走資本公積、附條件走遞延收入、無條件當期認收入。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-013","高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-015","甲股份有限公司 113 年度財務報表於 114 年 3 月 31 日經股東會通過，該公司屏東廠不幸於 114 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",15,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-016","依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-017","依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-014",112,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-014",109,"商業會計法對於支出效益之敘述，下列何者錯誤？",false,1786689131573]