[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-021":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-110-1-記帳相關法規概要-021","book-110-1-bookkeeping-law-021",110,1,21,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"A":17,"B":18,"C":19,"D":20},"④","①②④","①②③","①③④","C",null,"本題考點：《商業會計法》第 66 條第三項決算報表之簽章主體，與同法第 35 條記帳憑證、會計帳簿簽章主體之差異。\n【正解理由】依《商業會計法》第 66 條第三項，決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責，即①代表商業負責人、②經理人與③主辦會計人員三者，經辦會計人員不在其列。相對地，同法第 35 條就記帳憑證及會計帳簿另定應由代表商業之負責人、經理人、主辦及經辦會計人員簽名或蓋章負責，才把經辦會計人員一併納入。故選 C。\n【逐項排除】\n(A) 僅列④經辦會計人員。經辦會計人員依《商業會計法》第 66 條第三項不在決算報表之簽章主體內，且該組合漏列其餘三者。\n(B) 以①②④為組合，納入④經辦會計人員而漏列③主辦會計人員，與《商業會計法》第 66 條第三項所列三類主體不符。\n(C) ①代表商業負責人、②經理人、③主辦會計人員，與《商業會計法》第 66 條第三項之列舉完全相同。\n(D) 以①③④為組合，漏列②經理人並多列④經辦會計人員，與《商業會計法》第 66 條第三項不符。\n【記憶點】決算報表三個人簽：代表商業之負責人、經理人、主辦會計；記帳憑證與會計帳簿才多一個經辦會計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-020","依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-022","依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-019","適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-023","依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-018","依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-024","彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-021",109,"依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",false,1786689133581]