[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-048":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-048","book-107-1-bookkeeping-law-048",107,1,48,"商業登記法所稱商業負責人，包括下列那些？ ①獨資組織之出資人或其法定代理人 ②合夥組織之執行業務合夥人 ③在執行職務範圍內之經理人 ④獨資出資者之配偶",{"A":17,"B":18,"C":19,"D":20},"僅①②","僅①②③","僅①②④","①②③④","B",null,"本題考點：《商業登記法》第 10 條所定商業負責人的範圍。\n【正解理由】《商業登記法》第 10 條第一項規定：「本法所稱商業負責人，在獨資組織，為出資人或其法定代理人；在合夥組織者，為執行業務之合夥人。」同條第二項規定：「經理人在執行職務範圍內，亦為商業負責人。」①與②由第一項涵蓋，③由第二項涵蓋，④獨資出資者之配偶並未見於該條任何一項，不因婚姻關係而成為商業負責人，故選 B。\n【逐項排除】\n(A) 僅①②漏掉經理人，《商業登記法》第 10 條第二項已把執行職務範圍內的經理人納入。\n(B) 僅①②③與《商業登記法》第 10 條兩項的範圍完全相符，本項正確。\n(C) 僅①②④誤把配偶列入，《商業登記法》第 10 條並無配偶當然為商業負責人的規定。\n(D) ①②③④同樣多列了配偶，該身分不在《商業登記法》第 10 條的列舉之內。\n【記憶點】商業負責人為獨資出資人或其法定代理人、執行業務合夥人，加上執行職務範圍內的經理人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-047","商業登記法所稱商業，係指①以營利為目的 ②獨資方式經營之事業 ③合夥方式經營之事業 ④公司方式經營之事業，下列何者正確？",47,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-049","記帳士應依照法令及財政部發布之其他攸關資料提供記帳士服務，並持續進修以維持記帳士專業能力及服務之效果與品質，此為記帳士職業倫理道德規範中的那一項行為準則？",49,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-046","下列有關商業登記法之規定何者錯誤？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-050","關於記帳士職業倫理道德規範，下列何者錯誤？",50,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-045","下列有關公司法之規定何者錯誤？",45,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"book-108-1-bookkeeping-law-001","王記帳士僅登錄彰化縣為其執行業務區域，下列何者是其可受委任之稅務行政救濟案件？",108,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-048",114,"交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-048",113,"授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-048",112,"甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-048",111,"某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-048",110,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689135310]