[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-006":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-111-1-記帳相關法規概要-006","book-111-1-bookkeeping-law-006",111,1,6,"依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"如為股份有限公司，應由股東會以股東過半數之出席，及出席股東過半數之同意","如為有限公司，應有全體股東過半數之同意","如為兩合公司，應有全體股東過半數之同意","公司章程規定之主辦會計任免程序，不得與法令規定不同","B",null,"本題考點：《商業會計法》第 5 條就公司組織主辦會計人員任免所定的三種決議門檻。\n【正解理由】依《商業會計法》第 5 條第二項，公司組織之商業，其主辦會計人員之任免，在股份有限公司，應由董事會以董事過半數之出席，及出席董事過半數之同意；在有限公司，應有全體股東過半數之同意；在無限公司、兩合公司，應有全體無限責任股東過半數之同意。有限公司這一段的門檻與選項所述完全一致，故選 B。\n【逐項排除】\n(A) 股份有限公司的任免機關是董事會，依《商業會計法》第 5 條第二項為董事過半數之出席及出席董事過半數之同意，並不是由股東會以股東過半數之出席及出席股東過半數之同意為之。\n(B) 依《商業會計法》第 5 條第二項，有限公司應有全體股東過半數之同意，敘述與條文相符，為正解。\n(C) 兩合公司依《商業會計法》第 5 條第二項應有全體「無限責任股東」過半數之同意，選項漏掉無限責任這個限定，把有限責任股東也算進母數。\n(D) 依《商業會計法》第 5 條第三項，主辦會計人員之任免，公司章程有較高規定者從其規定，故章程可以訂出高於法定門檻的程序，並非一律不得與法令規定不同。\n【記憶點】股份有限公司看董事會，有限公司看全體股東過半數，無限與兩合看全體無限責任股東；章程更嚴者從章程。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-005","下列涉及現金之交易，何者違反商業會計法第 9 條有關商業之支出，達一定金額者，應使用之支付工具或方法之規定？①甲公司購買機器設備開立 350 萬元支票給賣方 ②乙銀行將其核准之貸款金額 200 萬元存入客戶帳戶 ③丙公司以現金 150 萬元支付購買辦公室之頭期款 ④丁公司出售汽車而自某君收到 110 萬元現金 ⑤戊公司以活期存款取款條自銀行提領 105 萬元現金支付廠商貨款",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-007","依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-004","下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-008","有關「會計帳簿」之敘述，下列何者正確？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-003","下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-009","依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-006",114,"屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-006",113,"在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-006",112,"李記帳士係臺北市記帳士公會會員，依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-006",110,"公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-006",109,"依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",false,1786689132971]