[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-025":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-025","book-106-1-bookkeeping-law-025",106,1,25,"依商業會計法第 66 條之規定，應於決算報表上簽名或蓋章之人為下列何者？ ①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"A":17,"B":18,"C":19,"D":20},"①②③","①②④","①③④","②③④","A",null,"本題考點：《商業會計法》第 66 條所定決算報表應由哪些人簽名或蓋章負責。\n【正解理由】《商業會計法》第 66 條第一項規定商業每屆決算應編製營業報告書與財務報表，第三項則規定「決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責」。該項列名的僅有代表商業之負責人、經理人、主辦會計人員三種人，恰為題示的①②③；④經辦會計人員並不在該項所列之內，故選 A。\n【逐項排除】\n(A) 正確。①代表商業之負責人、②經理人、③主辦會計人員，與《商業會計法》第 66 條第三項所列三種簽章義務人完全相符。\n(B) 錯誤。以④經辦會計人員頂替③主辦會計人員，但《商業會計法》第 66 條第三項寫的是主辦會計人員，兩者職務不同不得互換。\n(C) 錯誤。漏列②經理人，又多列④經辦會計人員，與《商業會計法》第 66 條第三項所列不符。\n(D) 錯誤。漏列①代表商業之負責人，同樣誤列④經辦會計人員；經辦會計人員的會同簽章義務規定在《商業會計法》第 25 條的會計帳簿目錄，不在決算報表。\n【記憶點】決算報表蓋三顆章——代表負責人、經理人、主辦會計，經辦不蓋。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-024","依商業會計處理準則之規定，下列短期性之投資，何者應以攤銷後成本衡量？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-026","依商業會計法第 41 條之規定，資產及負債之原始認列，應以何種衡量為原則？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-023","依商業會計處理準則之規定，下列有關「投資性不動產」之敘述，何者錯誤？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-027","依商業會計法之規定，下列敘述何者正確？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-022","依記帳士職業倫理道德規範，記帳士於執行業務時，如有取得個人資料之必要時，應依法令辦理，此係符合下列何項行為準則？",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-028","依商業會計法第 28 之 2 條之規定，下列權益減少之方式，何者不應當作費損？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",false,1786689135552]