[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-012":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-012","book-108-1-bookkeeping-law-012",108,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"處新臺幣三萬元以上十五萬元以下罰鍰","處新臺幣一萬元以上五萬元以下罰鍰","處新臺幣三萬元以上十萬元以下罰鍰","處新臺幣六萬元以上三十萬元以下罰鍰","A",null,"本題考點：《商業會計法》罰則章的罰鍰級距對應，違反同法第 9 條第一項者應回到第 78 條裁罰。\n【正解理由】《商業會計法》第 78 條規定「代表商業之負責人、經理人、主辦及經辦會計人員，有下列各款情事之一者，處新臺幣三萬元以上十五萬元以下罰鍰」，其第一款即「違反第九條第一項規定」。題示負責人所違反者既為同法第 9 條，罰則自應適用第 78 條本文所定之三萬元以上十五萬元以下罰鍰，故選 A。\n【逐項排除】\n(A) 正確。與《商業會計法》第 78 條本文的額度完全相同，而該條第一款指名的正是違反第 9 條第一項之情形。\n(B) 錯誤。新臺幣一萬元以上五萬元以下是同法第 79 條的級距，對應不設置會計帳簿目錄、未依第 35 條簽名或蓋章、未依第 68 條第一項期限提請承認等情形。\n(C) 錯誤。新臺幣三萬元以上十萬元以下並非《商業會計法》罰則章所定的任何一個級距，屬命題者虛設的數字。\n(D) 錯誤。新臺幣六萬元以上三十萬元以下是同法第 76 條的級距，對應未設置會計帳簿、毀損帳簿頁數、未依第 38 條期限保存、未依第 65 條如期辦理決算等情形。\n【記憶點】《商業會計法》的罰鍰三級距：六萬到三十萬看第 76 條，三萬到十五萬看第 78 條，一萬到五萬看第 79 條。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-010","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？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-014","下列憑證、帳簿及報表：①原始憑證 ②記帳憑證 ③帳簿目錄 ④帳簿 ⑤決算報表何者經辦會計須簽名或蓋章？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-015","丙公司分別投資 A 公司、B 公司及 C 公司股票，原始認列時被指定為透過損益按公允價值衡量之金融資產， A 公司股票作為銀行短期借款之質押，B 公司股票作為承包 9 個月工期營建工程之保證金，C 公司股票作為承包三年工期營建工程之保證金，則投資 A 公司、B 公司及 C 公司股票，於資產負債表應如何列示？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④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",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-012",110,"甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",false,1786689134499]