資訊推薦

• 41 會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？ (A)會計憑證為權責存在之憑證如未結債權、債務憑證，得另行保管 (B)應予永久保存之憑證如商業設立登記事項所產生之
• 42 桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結
• 43 自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？ (A)透過其他綜合損益按公允價值衡量之金融資產－非流動 (B)按攤銷後成本衡量之
• 44 李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，
• 45 甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？ (A)
• 46 甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會
• 47 張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不
• 48 甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？
• 49 甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質， 桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途
• 50 甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣） ，何者不符合商業會計法第 9 條之規定？ ①
• 177.What additional requirement does DUST Corp. have for its employees? (A)Starting workdays later t
• 178.According to Connie's observation, what is one of the biggest challenges DUST Corp. faces?
• 179.How does Connie propose to implement immersive storytelling in marketing campaigns for DUST Corp
• 180.What role does Connie believe augmented reality (AR) and virtual reality (VR) technologies can p
• 181.According to Jessica, how does she spend her Sunday mornings? (A)Reading the latest news in educ
• 182.In Jessica's diary, which of these activities is not specifically associated with her weeke
• 183.In the context of the diary, what is the significance of the cozy coffee shop for Jessica? (A)It
• 184.Based on the email, what is the reason for Jessica's resignation? (A)She has found a better
• 185.How does Jessica feel about her decision to resign? (A)She is uncertain and anxious about her pr
• 186.What is the main focus of the book \"Unlocking AI's Business Potential: Realizing Val
• 187.Based on the notice, which statement is NOT accurate regarding the decision of retirement made b
• 188.Based on Brian Langton's email, which statement is NOT accurate regarding the situation at
• 189.According to Brian Langton's email, what is one of the challenges faced by WAH Company? (A)
• 190.Based on Brian Langton's email, what can be inferred about his perspective and concerns? (A
• 191.Based on the information in the table, which of the following features is NOT offered by both th