[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-045":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-045","book-111-1-bookkeeping-law-045",111,1,45,"下列何者非屬商業會計法之適用範圍？",{"A":17,"B":18,"C":19,"D":20},"財團法人私立學校","信用合作社","有限合夥組織","公司組織之公營事業","A",null,"本題考點：《商業會計法》適用範圍的兩道界線——營利目的這個入口要件，以及公營事業由條文明文納入。\n【正解理由】《商業會計法》第 2 條第一項規定「本法所稱商業，指以營利為目的之事業；其範圍依商業登記法、公司法及其他法律之規定」，營利目的寫在定義句的最前面，是進入本法適用範圍的第一道要件。財團法人私立學校係為興學目的設立之財團法人，不具營利目的，不在本法所稱商業之列，故選 A。\n【逐項排除】\n(A) 財團法人私立學校並非以營利為目的之事業，不符《商業會計法》第 2 條第一項對商業所下的定義。\n(B) 信用合作社係經營金融業務之營利事業，其歸屬循《商業會計法》第 2 條第一項所稱「其他法律之規定」認定，屬於適用範圍。\n(C) 有限合夥組織依其專法組織登記並以營利為目的，同樣由《商業會計法》第 2 條第一項的「其他法律之規定」納入。\n(D) 《商業會計法》第 1 條第二項明定「公營事業會計事務之處理，除其他法律另有規定者外，適用本法之規定」，公司組織之公營事業自屬適用對象。\n【記憶點】有無營利目的是第一道門，公營事業則由《商業會計法》第 1 條第二項直接寫進來。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-043","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？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-047","商業會計法對財務報表會計項目之規定，下列何者錯誤？",47,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-048","某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-045",109,"在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",false,1786689133344]