[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-021":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-105-1-記帳相關法規概要-021","book-105-1-bookkeeping-law-021",105,1,21,"下列何者屬於商業會計法所稱之商業？",{"A":17,"B":18,"C":19,"D":20},"外國公司","財團法人","事務所","工會","A",null,"本題考點：《商業會計法》第 2 條第一項對商業的定義，以及其範圍如何回到《公司法》與《商業登記法》認定。\n【正解理由】《商業會計法》第 2 條第一項規定「本法所稱商業，指以營利為目的之事業；其範圍依商業登記法、公司法及其他法律之規定。」而《公司法》第 4 條規定「本法所稱外國公司，謂以營利為目的，依照外國法律組織登記，並經中華民國政府認許，在中華民國境內營業之公司。」外國公司既以營利為目的，又是《公司法》所定之公司，四個選項中只有它同時滿足營利要件與範圍引置，故選 A。\n【逐項排除】\n(A) 正確。外國公司依《公司法》第 4 條為以營利為目的、依外國法律組織登記、經中華民國政府認許並在中華民國境內營業之公司，落入《商業會計法》第 2 條第一項所引置的範圍。\n(B) 財團法人係以捐助財產從事特定目的之事業，不具《商業會計法》第 2 條第一項以營利為目的之要件，亦非《公司法》第 1 條所稱之公司。\n(C) 事務所為專門職業人員執行業務之處所，既非《公司法》第 1 條依該法組織、登記、成立之社團法人，也不是《商業登記法》第 3 條所稱以獨資或合夥方式經營之商業。\n(D) 工會為勞工依法組成之團體，任務在維護會員權益，不以營利為目的，不符《商業會計法》第 2 條第一項的定義。\n【記憶點】先問是否以營利為目的，再問是否落在《公司法》或《商業登記法》的範圍。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-020","商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人。目前依據中央主管機關之公告，此一金額為新臺幣多少元？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-022","依商業會計法規定，有一股份有限公司章程規定「本公司主辦會計人員之任免，應經由董事會以全體董事出席，全體董事一致同意。」今該公司欲撤換現任主辦會計人員，應經由：",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-019","依商業會計法第 50 條之規定，無形資產若為自行發展取得者，應如何認定其取得成本？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-023","依商業會計法規定，關於商業記帳本位與記帳文字之規定，下列何者錯誤？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-018","財務報表內容所稱之收益，係指報導期間經濟效益之增加，依商業會計法之規定，不包含依何種方式而增加之收益？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-024","商業負責人應於會計年度終了後至遲多久的時間內，將商業之決算報表提請商業出資人、合夥人或股東承認，始符合商業會計法之規定？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689135925]