[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-046":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-046","book-111-1-bookkeeping-law-046",111,1,46,"下列何者非商業會計法規定之商業負責人？",{"A":17,"B":18,"C":19,"D":20},"有限公司之董事","獨資組織之出資人或其法定代理人","公司清算期間之清算人","在我國境內營業之外國公司董事","D",null,"本題考點：《商業會計法》第 4 條把商業負責人的範圍引致到組織法，再由《公司法》與《商業登記法》各自界定。\n【正解理由】《商業會計法》第 4 條規定「本法所定商業負責人之範圍，依公司法、商業登記法及其他法律有關之規定」。就外國公司而言，《公司法》第 372 條第一項規定外國公司在中華民國境內設立分公司者，應專撥其營業所用之資金，並指定代表為在中華民國境內之負責人——我國境內的負責人是該指定代表，且《公司法》第 377 條第一項所列準用於境內分公司的條文中並不包含第 8 條，外國公司的董事因而不落入商業負責人的範圍，故選 D。\n【逐項排除】\n(A) 《公司法》第 8 條第一項：在有限公司、股份有限公司為董事，有限公司之董事即當然的公司負責人。\n(B) 《商業登記法》第 10 條第一項：本法所稱商業負責人，在獨資組織，為出資人或其法定代理人，本選項與條文相符。\n(C) 《公司法》第 8 條第二項：公司之經理人、清算人或臨時管理人等，在執行職務範圍內，亦為公司負責人，清算期間的清算人屬之。\n(D) 依《公司法》第 372 條第一項，外國公司在我國境內的負責人是專撥資金時指定的代表，而非外國公司的董事。\n【記憶點】外國公司在我國境內認的是指定代表，不是它的董事。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-049","商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-046",113,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-046",112,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-046",109,"依公司法規定，下列對於外國公司之敘述，何者錯誤？",false,1786689133349]