[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-027":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-027","book-105-1-bookkeeping-law-027",105,1,27,"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：",{"A":17,"B":18,"C":19,"D":20},"新臺幣 3 萬元以上罰金","新臺幣 15 萬元以下罰金","新臺幣 3 萬元以上 15 萬元以下罰鍰","新臺幣 5 萬元以上 15 萬元以下罰鍰","C",null,"本題考點：《商業會計法》第 5 條第一項應置會計人員辦理會計事務的義務，以及違反時《商業會計法》第 77 條對商業負責人所定的處罰種類與級距。\n【正解理由】《商業會計法》第 5 條第一項規定，商業會計事務之處理，應置會計人員辦理之；《商業會計法》第 77 條則規定，商業負責人違反第五條第一項、第二項或第五項規定者，處新臺幣三萬元以上十五萬元以下罰鍰。處罰種類是行政罰性質的罰鍰，級距為三萬元以上、十五萬元以下，故選 C。\n【逐項排除】\n(A) 種類寫成罰金，且只有下限沒有上限，與《商業會計法》第 77 條所定的罰鍰及其上下限均不合。\n(B) 種類同樣寫成罰金，且只有上限沒有下限，與《商業會計法》第 77 條的文字不符。\n(C) 種類為罰鍰，下限新臺幣 3 萬元、上限新臺幣 15 萬元，與《商業會計法》第 77 條完全相符，為正確答案。\n(D) 種類雖為罰鍰、上限亦為新臺幣 15 萬元，但下限被寫成新臺幣 5 萬元，與《商業會計法》第 77 條所定的三萬元不符。\n【記憶點】沒置會計人員，罰的是負責人，三萬到十五萬的罰鍰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-025","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？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-029","民國 103 年修正商業會計法時，考量到導入國際會計準則，商業之決算作業可能更為繁複，故放寬決算期限，依照規定，若商業無法在原定期限內完成決算，必要時得延長多久？",29,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-030","所謂的商譽，依現行商業會計處理準則之規定，將之限定於產生自下列何種情形？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-027",114,"A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-027",113,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-027",112,"下列何者之會計處理會影響保留盈餘之數額？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-027",111,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-027",110,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",false,1786689136002]