[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-028":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-028","book-105-1-bookkeeping-law-028",105,1,28,"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：",{"A":17,"B":18,"C":19,"D":20},"新北市稅捐處","新北市政府","經濟部","財政部北區國稅局","B",null,"本題考點：《商業會計法》第 3 條所定會計事務主管機關的三級架構，以及第二項的權責劃分如何決定設籍直轄市之公司歸誰管。\n【正解理由】《商業會計法》第 3 條第一項規定，本法所稱主管機關：在中央為經濟部；在直轄市為直轄市政府；在縣（市）為縣（市）政府。同法第 3 條第二項第二款進一步劃分權責，直轄市主管機關掌理中央主管機關委辦登記之公司及受理登記之商業，其商業會計事務之管理。資本額未達中央主管機關所定數額之公司，其登記事項係由中央主管機關依《公司法》第 5 條第二項委辦直轄市政府辦理，題示公司設籍新北市即屬此類，其會計事務之管理歸新北市政府，故選 B。\n【逐項排除】\n(A) 新北市稅捐處掌理地方稅之稽徵，並非《商業會計法》第 3 條第一項列舉的主管機關。\n(B) 新北市為直轄市，依《商業會計法》第 3 條第一項與第二項第二款，委辦登記之公司其會計事務之管理歸直轄市政府，為正確答案。\n(C) 經濟部固為《商業會計法》第 3 條第一項所定的中央主管機關，但同法第 3 條第二項第一款劃給中央的是受理登記之公司，題示情形之登記已委辦直轄市辦理。\n(D) 財政部北區國稅局為國稅之稽徵機關，《商業會計法》第 3 條第一項並未將其列為主管機關。\n【記憶點】看設籍在哪一級、登記由誰受理，會計事務就歸誰管。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-031","依商業會計法規定，其中「代表商業負責人」在有限公司係指：",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",false,1786689136007]