[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-047":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-109-1-記帳相關法規概要-047","book-109-1-bookkeeping-law-047",109,1,47,"依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"負責人姓名","憑證名稱","統一編號","交易內容及金額","A",null,"本題考點：《商業會計處理準則》第 5 條外來憑證及對外憑證之應記載事項。\n【正解理由】《商業會計法》第 16 條將原始憑證分為外來憑證（自其商業本身以外之人所取得者）、對外憑證（給與其商業本身以外之人者）與內部憑證（由其商業本身自行製存者）三種。依《商業會計處理準則》第 5 條第一項，外來憑證及對外憑證應記載下列事項，由開具人簽名或蓋章：一、憑證名稱；二、日期；三、交易雙方名稱及地址或統一編號；四、交易內容及金額。四款應記載事項中並無「負責人姓名」，(A) 非應記載事項，為錯誤敘述，故選 A。\n【逐項排除】\n(A) 此敘述錯誤，「負責人姓名」不在《商業會計處理準則》第 5 條第一項所列四款應記載事項之內；該條僅要求由「開具人」簽名或蓋章。負責人簽章之要求出現在《商業會計法》第 35 條的記帳憑證及會計帳簿，命題即以兩者互相混淆設餌。\n(B) 此敘述正確，憑證名稱為《商業會計處理準則》第 5 條第一項第一款應記載事項。\n(C) 此敘述正確，同條項第三款應記載「交易雙方名稱及地址或統一編號」，統一編號屬應記載事項之一。\n(D) 此敘述正確，「交易內容及金額」為同條項第四款應記載事項。\n【記憶點】外來與對外憑證四要素：憑證名稱、日期、雙方名稱地址或統編、交易內容金額；開具人簽章即可，不記載負責人姓名。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-046","依公司法規定，下列對於外國公司之敘述，何者錯誤？",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-048","商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-045","在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-049","依商業登記法規定，下列何者屬於應依法申請登記之商業？",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-044","下列有關公司經理人競業禁止之敘述，何者錯誤？",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-050","依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-047",114,"公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-047",113,"臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-047",112,"張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-047",111,"商業會計法對財務報表會計項目之規定，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-047",110,"李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689134334]