[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-019":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-112-1-記帳相關法規概要-019","book-112-1-bookkeeping-law-019",112,1,19,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"A":17,"B":18,"C":19,"D":20},"企業負責人","該主管人員","主辦會計","不用賠償","B",null,"本題考點：會計憑證因故意或過失而毀損、缺少或滅失致商業受損害時，《商業會計法》把賠償責任放在誰身上。\n【正解理由】《商業會計法》第 39 條規定，會計事項應取得並可取得之會計憑證，如因經辦或主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該經辦或主管人員應負賠償之責。條文把賠償主體綁在「經辦或主管該項人員」，也就是誰對該項憑證有責，誰就賠。題目既已點明是主管該項人員的故意或過失，賠償責任即歸於該主管人員，故選 B。\n【逐項排除】\n(A) 錯誤。企業負責人不是《商業會計法》第 39 條所定的賠償主體，該條把責任連結到對該項憑證有經辦或主管關係之人。\n(B) 正確。故意或過失既然出在主管該項人員，依《商業會計法》第 39 條即由該主管人員負賠償之責。\n(C) 錯誤。主辦會計未必就是主管該項憑證之人，《商業會計法》第 39 條認的是對該項憑證的經辦或主管關係，不是職稱。\n(D) 錯誤。《商業會計法》第 39 條明定應負賠償之責，並非不用賠償。\n【記憶點】憑證誰經辦、誰主管，出事就是誰賠。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-018","下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-020","為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-017","依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-021","A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-016","行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-022","某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-019",110,"適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-019",109,"已支付所得稅金額超過本期及前期應付金額之部分，稱為：",false,1786689132631]