[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-029":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-029","book-105-1-bookkeeping-law-029",105,1,29,"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？",{"A":17,"B":18,"C":19,"D":20},"2 個半月","3 個半月","4 個半月","5 個半月","A",null,"本題考點：《商業會計法》第 65 條所定決算辦理期限，以及必要時得延長的期間長度。\n【正解理由】《商業會計法》第 65 條規定，商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月。條文把原則期間與延長期間分開寫，題目問的是延長的長度，條文所定即為二個半月，故選 A。\n【逐項排除】\n(A) 與《商業會計法》第 65 條後段「必要時得延長二個半月」的文字相符，為正確答案。\n(B) 3 個半月並非《商業會計法》第 65 條所定的延長期間，該條的原則期間與延長期間都沒有這個數字。\n(C) 4 個半月是把《商業會計法》第 65 條的二個月原則期間與二個半月延長期間相加後的合計上限，是決算最晚辦理完竣的時點，不是延長本身的長度。\n(D) 5 個半月既非《商業會計法》第 65 條的原則期間，也不是其延長期間，更超過該條原則期間與延長期間相加的合計上限。\n【記憶點】決算先給二個月，不夠再加二個半月，合計最多四個半月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-032","下列何種情事發生時，商業負責人得令經辦及主管該事項之人員，分別或共同證明其會計事項？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",false,1786689136014]