[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-049","book-109-1-bookkeeping-law-049",109,1,49,"依商業登記法規定，下列何者屬於應依法申請登記之商業？",{"A":17,"B":18,"C":19,"D":20},"小規模攤販","以僱用員工操作為主之家庭手工業","以自任操作為主之小規模家庭手工業","每月銷售額未達營業稅起徵點之小規模商業","B",null,"本題考點：《商業登記法》第 5 條得免申請登記之小規模商業範圍，及「自任操作為主」之限制要件。\n【正解理由】依《商業登記法》第 4 條，商業除第 5 條規定外，非經商業所在地主管機關登記，不得成立。《商業登記法》第 5 條第一項列舉得免依本法申請登記之小規模商業：攤販、家庭農林漁牧業者、家庭手工業者、民宿經營者、每月銷售額未達營業稅起徵點者。同條第二項並限定，前項第二款及第三款所定小規模商業，以自任操作或雖僱用員工而仍以自己操作為主者為限。以僱用員工操作為主之家庭手工業，不合第二項之限制，應依法申請登記，故選 B。\n【逐項排除】\n(A) 此選項非應登記之商業，攤販為《商業登記法》第 5 條第一項第一款所列之小規模商業，得免依本法申請登記。\n(B) 此選項正確，家庭手工業之免登記資格以「自任操作或雖僱用員工而仍以自己操作為主」為限，以僱用員工操作為主者不在免登記之列，屬應依法申請登記之商業。\n(C) 此選項非應登記之商業，以自任操作為主之小規模家庭手工業，合於《商業登記法》第 5 條第一項第三款及第二項之要件，得免申請登記。\n(D) 此選項非應登記之商業，每月銷售額未達營業稅起徵點之小規模商業，為《商業登記法》第 5 條第一項第五款所列，得免申請登記。\n【記憶點】免登記五類：攤販、家庭農林漁牧、家庭手工、民宿、未達起徵點；農牧與手工還要「自己動手為主」，僱工為主就要登記。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-047","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？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-110-1-bookkeeping-law-001","依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",110,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-110-1-bookkeeping-law-002","今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-049",114,"依據行政程序法之規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-049",113,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-049",112,"甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-049",111,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"webId":68,"year":41,"stem":69,"number":14},"book-110-1-bookkeeping-law-049","林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689134348]