[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-031":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-031","book-105-1-bookkeeping-law-031",105,1,31,"依商業會計法規定，其中「代表商業負責人」在有限公司係指：",{"A":17,"B":18,"C":19,"D":20},"董事","監察人","董事長","清算人","A","第31題答Ａ或Ｃ或Ｄ或AC或AD或CD或ACD者均給分。","本題考點：《商業會計法》上「代表商業之負責人」如何認定，以及有限公司的公司負責人依《公司法》係指何人。\n【正解理由】依《商業會計法》第 4 條，「本法所定商業負責人之範圍，依公司法、商業登記法及其他法律有關之規定」，本法自己不另立定義。《公司法》第 8 條第一項則明定公司負責人「在無限公司、兩合公司為執行業務或代表公司之股東；在有限公司、股份有限公司為董事」。有限公司的當然負責人即為董事，故選 A。\n【逐項排除】\n(A) 董事為《公司法》第 8 條第一項所定有限公司之當然負責人，也是《商業會計法》第 35 條要求於記帳憑證及會計帳簿簽名或蓋章之代表商業之負責人。\n(B) 監察人係《公司法》第 8 條第二項就股份有限公司所列之職務負責人，有限公司之機關設計並不設監察人，故不在本題所問之範圍。\n(C) 董事長：本選項亦經考選部公告給分。董事長為董事之一而對外代表公司，就「代表」商業之角度立論亦說得通，與第一項所稱「董事」係廣狹之別。\n(D) 清算人：本選項亦經考選部公告給分。依《公司法》第 8 條第二項，公司之清算人在執行職務範圍內亦為公司負責人，公司進入清算程序後對外代表公司者即為清算人。\n【記憶點】《商業會計法》不自訂負責人，一律回頭套《公司法》第 8 條。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-033","會計人員離職或變更職務時，依法至遲應於幾日內辦理交代？",33,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-034","依行政程序法規定，違法行政處分於法定救濟期間經過後，原處分機關或其上級機關得依職權為全部或一部之撤銷。而該撤銷應自原處分機關或其上級機關知有撤銷原因時起幾年內為之？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",false,1786689136027]