[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-018":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-106-1-記帳相關法規概要-018","book-106-1-bookkeeping-law-018",106,1,18,"依公司法及相關法規之規定，主管機關應予公開之公司登記事項，不包括下列那一項？",{"A":17,"B":18,"C":19,"D":20},"公司章程","主要客戶姓名","董事、監察人姓名","經理人姓名","B",null,"本題考點：《公司法》第 393 條第二項所列、主管機關應予公開的公司登記事項。\n【正解理由】依《公司法》第 393 條第二項，公司下列登記事項主管機關應予公開，任何人得向主管機關申請查閱或抄錄：公司名稱、所營事業、公司所在地、執行業務或代表公司之股東、董事與監察人姓名及持股、經理人姓名、資本總額或實收資本額、公司章程，合計八款。主要客戶姓名屬公司經營往來的內容，不在這八款登記事項之中，故選 B。\n【逐項排除】\n(A) 公司章程為《公司法》第 393 條第二項第八款所列，屬應予公開事項。\n(B) 主要客戶姓名未見於《公司法》第 393 條第二項八款之內，也非登記事項，故為應選出的例外。\n(C) 董事、監察人姓名及持股為《公司法》第 393 條第二項第五款所列。\n(D) 經理人姓名為《公司法》第 393 條第二項第六款所列。\n【記憶點】公開的是登記過的名稱、業務、地址、人與資本額加章程，客戶名單從來不是登記事項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-017","丙獨資商號免用統一發票，採現金收付制，106 年 1 月 1 日辦公室租予丁公司時預收 3 年租金 3,000,000 元，並開立普通收據予丁公司，則 106 年度丙商號之租金收入、丁公司租金費用各應認列多少？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-019","商業應依據何種帳簿編製各項財務報表？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-016","甲公司之債權人乙公司，經甲公司允許僅能查閱該公司財務報表，為深入瞭解甲公司財務狀況，須查核該公司會計帳簿報表及憑證，則乙公司在何種情況下才能檢查甲公司之會計帳簿報表及憑證？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-020","依商業會計法第 76 條之規定，代表商業之負責人，有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰？ ①以明知為不實之事項，而填製會計憑證 ②未依規定期限保存會計憑證 ③故意使應保存之會計憑證滅失毀損 ④未依規定如期辦理決算",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-015","從事商業會計事務處理之有關人員，犯商業會計法第 71 條、第 72 條之罪，於事前曾表示拒絕或提出更正意見有確實證據者，何者得減輕或免除其刑？ ①商業負責人 ②主辦會計人員 ③經辦會計人員 ④會計師 ⑤記帳士 ⑥記帳及報稅代理人 ⑦以電子方式處理會計資料之有關人員",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-021","依商業會計法之規定，下列敘述何者正確？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",false,1786689135488]