[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-011":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-107-1-記帳相關法規概要-011","book-107-1-bookkeeping-law-011",107,1,11,"依據商業會計法之規定，商業會計事務之處理應置會計人員辦理之，有關商業之主辦會計人員任免規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"公司組織之商業，其主辦會計人員之任免，在股份有限公司，應由董事會以董事過半數之出席，及出席董事過半數之同意","在無限公司、兩合公司，應有全體無限責任股東三分之二以上之同意","在有限公司，應有全體股東過半數之同意","主辦會計人員之任免，公司章程有較高規定者，從其規定","B",null,"本題考點：《商業會計法》第 5 條第二項所定公司組織之商業，其主辦會計人員任免的決議門檻，以及第三項章程得作較高規定的但書。\n【正解理由】《商業會計法》第 5 條第二項規定「公司組織之商業，其主辦會計人員之任免，在股份有限公司，應由董事會以董事過半數之出席，及出席董事過半數之同意；在有限公司，應有全體股東過半數之同意；在無限公司、兩合公司，應有全體無限責任股東過半數之同意」。無限公司、兩合公司的門檻是全體無限責任股東「過半數」，不是三分之二以上，故選 B。\n【逐項排除】\n(A) 與《商業會計法》第 5 條第二項就股份有限公司所定的「董事過半數之出席，及出席董事過半數之同意」相符，敘述正確。\n(B) 把無限公司、兩合公司的同意門檻寫成全體無限責任股東三分之二以上，與該項末段的「過半數」不符，即為題目要找的錯誤敘述。\n(C) 與《商業會計法》第 5 條第二項「在有限公司，應有全體股東過半數之同意」相符，敘述正確。\n(D) 《商業會計法》第 5 條第三項明定前項主辦會計人員之任免，公司章程有較高規定者，從其規定，敘述正確。\n【記憶點】主辦會計任免三種公司一律「過半數」，章程只能往上加、不能往下減。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-010","下列何者非商業會計法所稱之費損？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-012","依商業會計法規定，會計事項應按發生次序逐日登帳，至遲不得超過多久？而各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存幾年？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-009","依商業會計法規定，財務報表「未」包括下列那一項？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-013","依商業會計法規定，取得由非貨幣性資產交換而來的資產時，原則上應如何衡量？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-008","依據記帳士法之規定，下列敘述何者錯誤？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-014","依商業會計法第 43 條規定，存貨以成本與淨變現價值孰低衡量，當存貨成本高於淨變現價值時，應將成本沖減至淨變現價值，沖減金額應於發生當期認列於那一個會計項目？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-011",113,"依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-011",112,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-011",111,"下列何項敘述，違反商業會計法之規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-011",110,"依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",false,1786689134963]