[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-010":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-108-1-記帳相關法規概要-010","book-108-1-bookkeeping-law-010",108,1,10,"甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",{"A":17,"B":18,"C":19,"D":20},"其商業會計事務主管機關、辦理商業登記機關皆為經濟部","不適用商業會計法之規定、免依商業登記法辦理商業登記","得不適用商業會計法之規定、免依商業登記法辦理商業登記","得不適用商業會計法之規定","D",null,"本題考點：獨資商業在《商業會計法》與《商業登記法》下的適用範圍與主管機關歸屬。\n【正解理由】依《商業會計法》第 82 條第一項「小規模之合夥或獨資商業，得不適用本法之規定」，其認定標準依《商業會計法》第 82 條第二項由中央主管機關斟酌各直轄市、縣（市）區內經濟情形定之。條文用語是「得不適用」，屬容許規定而非當然排除，故選 D。\n【逐項排除】\n(A) 錯。依《商業會計法》第 3 條第一項，主管機關在縣（市）為縣（市）政府，《商業會計法》第 3 條第二項第三款並把受理登記之商業其商業會計事務之管理劃歸縣（市）主管機關；《商業登記法》第 2 條第一項的三級劃分相同，《商業登記法》第 8 條並規定向商業所在地之主管機關申請。南投商行設於南投縣，兩個機關都不是經濟部。\n(B) 錯。「不適用」把《商業會計法》第 82 條第一項的「得不適用」寫成當然排除，法律效果與條文用語不符；後段免辦商業登記亦無依據。\n(C) 錯。前段與《商業會計法》第 82 條第一項相符，後段「免依商業登記法辦理商業登記」則無依據；《商業登記法》第 8 條就商業登記之申請設有一般規定，登記資本額多寡不影響該項義務。\n(D) 對。只就《商業會計法》的適用陳述「得不適用」，與《商業會計法》第 82 條第一項的用語一致，且未擴及商業登記義務。\n【記憶點】小規模獨資「得」不適用《商業會計法》，商業登記仍照《商業登記法》辦。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-009","財務報表之會計項目分類，上期與本期不一致時，應如何處理？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-011","有關財務報表附註，下列何者敘述錯誤？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-008","按記帳士法規定，記帳士接受委任後，因正當理由須終止契約，應於幾日前通知委任人？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-012","台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-007","依記帳士法規定，記帳士受到申誡處分多少次以上，應另受停止執行業務處分；受停止執行業務處分累計滿幾年者，應予除名？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-013","乙海產行 8 月份分別自漁民購進鮮漁一批，無法取得原始憑證；自丙海產行購進漁貨一批，取得普通收據；自丁水產公司購進漁產加工品一批，取得統一發票；惟承辦人員疏忽，收據、發票皆遺失，依商業會計法第 19 條規定，下列處理何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-010",110,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",false,1786689134469]