[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-043":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-043","book-111-1-bookkeeping-law-043",111,1,43,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"A":17,"B":18,"C":19,"D":20},"決算報表經代表甲合夥商號之負責人簽名或蓋章時","甲合夥商號負責人於該年度次年 6 月底前將商業之決算報表提請合夥人承認時","合夥人委託會計師審核決算報表完成時","甲合夥商號之決算報表獲得其合夥人承認，且主辦會計人員無不法或不正當行為時","D",null,"本題考點：《商業會計法》第 68 條所定主辦會計人員年度會計責任的解除時點，以及其但書構成的第二個要件。\n【正解理由】《商業會計法》第 68 條第三項規定「商業負責人及主辦會計人員，對於該年度會計上之責任，於第一項決算報表獲得承認後解除。但有不法或不正當行為者，不在此限」；所稱承認，依同法第 68 條第一項指商業負責人於會計年度終了後六個月內將決算報表提請商業出資人、合夥人或股東承認，合夥商號的承認主體即為合夥人。解除須同時具備決算報表獲得承認、無不法或不正當行為兩項要件，故選 D。\n【逐項排除】\n(A) 由代表商業之負責人簽名或蓋章，是《商業會計法》第 66 條第三項的負責方式，與責任何時解除是兩回事。\n(B) 《商業會計法》第 68 條第一項所定六個月是提請承認的期限；提請只是程序開始，未獲承認前責任不生解除效果。\n(C) 《商業會計法》第 68 條第二項規定出資人、合夥人或股東認為有必要時得委託會計師審核，屬任意程序，審核完成本身不是解除要件。\n(D) 決算報表獲得合夥人承認，且主辦會計人員無不法或不正當行為，正是《商業會計法》第 68 條第三項本文與但書合起來的完整要件。\n【記憶點】獲得承認才解除，有不法或不正當行為則不解除。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-042","商業會計法規定商業之決算，下列敘述何者錯誤？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-044","商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-041","依商業會計處理準則規定，下列會計項目，何者為流動負債？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-045","下列何者非屬商業會計法之適用範圍？",45,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-046","下列何者非商業會計法規定之商業負責人？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-043",109,"下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",false,1786689133318]