[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-025":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-025","book-105-1-bookkeeping-law-025",105,1,25,"依商業會計法規定，商業負責人及主辦會計人員，將以不正行為製作之商業決算報表，提請商業出資人、合夥人或股東獲得承認後，是否就解除其該年度會計上之責任？",{"A":17,"B":18,"C":19,"D":20},"不可以","可以","由法院決定","由主管機關決定","A",null,"本題考點：《商業會計法》第 68 條第三項的責任解除規定，以及該項但書對不法或不正當行為所設的例外。\n【正解理由】《商業會計法》第 68 條第三項規定，商業負責人及主辦會計人員，對於該年度會計上之責任，於第一項決算報表獲得承認後解除；但有不法或不正當行為者，不在此限。以不正行為製作決算報表，正落在但書所稱的不法或不正當行為，承認的效力不及於此種情形，該年度會計上之責任並不因獲得承認而解除，故選 A。\n【逐項排除】\n(A) 依《商業會計法》第 68 條第三項但書，責任不隨承認而解除，敘述正確。\n(B) 只看《商業會計法》第 68 條第三項本文而漏掉但書，把有不法行為的情形也算成解除，與條文不符。\n(C) 責任是否解除由《商業會計法》第 68 條第三項本文與但書直接決定，並非交由法院個案認定；《商業會計法》第 70 條所定的法院職權，是因利害關係人聲請而選派檢查員檢查帳簿報表及憑證。\n(D) 《商業會計法》第 3 條所定主管機關的權責為商業會計法令政策與商業會計事務之管理，該法並未把責任解除與否交由主管機關決定。\n【記憶點】承認可以解除責任，但不法行為不在解除之列。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-026","依商業會計法規定，商業會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以下列何者作為記帳憑證？",26,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-027","依商業會計法規定，強制適用商業會計法之商業，其商業會計事務之處理，應置會計人員辦理之，違反者應處罰商業負責人：",27,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-028","依商業會計法規定，一公司資本額為新臺幣 3,000 萬元，設籍新北市，其會計事務之主管機關為：",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",false,1786689135981]