[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-017":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-017","book-114-1-bookkeeping-law-017",114,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"特種序時帳簿及總分類帳簿","特種序時帳簿及明細分類帳簿","普通序時帳簿及總分類帳簿","普通序時帳簿及明細分類帳簿","C",null,"本題考點：商業依法「必須設置」與「得設置」之會計帳簿的分界。\n【正解理由】依《商業會計法》第 23 條：「商業必須設置之會計帳簿，為普通序時帳簿及總分類帳簿。製造業或營業範圍較大者，並得設置記錄成本之帳簿，或必要之特種序時帳簿及各種明細分類帳簿。但其會計制度健全，使用總分類帳會計項目日計表者，得免設普通序時帳簿。」條文前段把普通序時帳簿與總分類帳簿定為必設，特種序時帳簿與各種明細分類帳簿則落在中段的「得設置」，故選 C。\n【逐項排除】\n(A) 總分類帳簿確為必設，但特種序時帳簿依《商業會計法》第 23 條中段屬得設置者，本組合把非必設者列為必設。\n(B) 特種序時帳簿與明細分類帳簿依《商業會計法》第 23 條中段均屬得設置者，兩項皆非必設，整組不成立。\n(C) 正確。普通序時帳簿與總分類帳簿即《商業會計法》第 23 條前段明列之必設會計帳簿。\n(D) 普通序時帳簿為必設固然無誤，但明細分類帳簿依《商業會計法》第 23 條中段為得設置者，與必設無涉。\n【記憶點】必設就兩本：普通序時帳簿加總分類帳簿；特種序時與明細分類是「有需要才加」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-019","下列有關長期性投資之敘述，何者錯誤？",19,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-020","下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-014","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？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-021","依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-017",109,"依商業會計法規定，營業收入認列之方式，下列何者正確？",false,1786689131603]