[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-037":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-037","book-111-1-bookkeeping-law-037",111,1,37,"關於商業會計法規定之會計憑證，下列敘述何者錯誤：",{"A":17,"B":18,"C":19,"D":20},"會計憑證可分為原始憑證及記帳憑證","商業銷售貨物或勞務開立之統一發票為商業會計法規定之會計憑證","記帳憑證之內容應包括商業名稱、傳票名稱、日期、傳票號碼、會計項目名稱、摘要及金額，並經相關人員簽名或蓋章","記帳憑證應由代表商業之負責人簽名或蓋章，不得授權經理人、主辦或經辦會計人員簽名或蓋章","D",null,"本題考點：商業會計法對會計憑證的分類與記帳憑證應載內容，以及記帳憑證簽章責任得否由代表商業之負責人授權。\n【正解理由】《商業會計法》第 35 條規定記帳憑證及會計帳簿，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，但書明定記帳憑證由代表商業之負責人授權經理人、主辦或經辦會計人員簽名或蓋章者，不在此限。換言之，記帳憑證的簽章正是條文允許授權的部分。D 稱不得授權經理人、主辦或經辦會計人員簽名或蓋章，與該條但書相反，是題目所要找的錯誤敘述，故選 D。\n【逐項排除】\n(A) 《商業會計法》第 15 條規定商業會計憑證分為原始憑證與記帳憑證二類，敘述正確。\n(B) 《商業會計法》第 16 條第二款規定對外憑證係給與其商業本身以外之人者，銷售貨物或勞務所開立之統一發票即屬原始憑證中的對外憑證，仍是該法所稱會計憑證，敘述正確。\n(C) 《商業會計處理準則》第 6 條規定記帳憑證之內容應包括商業名稱、傳票名稱、日期、傳票號碼、會計項目名稱、摘要及金額，並經相關人員簽名或蓋章，本項與之逐字相同。\n(D) 《商業會計法》第 35 條但書既允許代表商業之負責人就記帳憑證授權他人簽章，本項將授權一律排除，為應選的錯誤選項。\n【記憶點】但書只給記帳憑證：會計帳簿的簽章不得授權，記帳憑證的簽章可以授權。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-036","乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-038","A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-035","關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-039","關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-034","商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-040","依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-037",114,"甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-037",113,"公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-037",112,"下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-037",110,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-037",109,"行政處分之內容違反公共秩序或善良風俗者，屬於：",false,1786689133263]