[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-029":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-029","book-112-1-bookkeeping-law-029",112,1,29,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"A":17,"B":18,"C":19,"D":20},"一個月","二個月","三個月","六個月","D",null,"本題考點：《商業會計法》第 68 條決算報表提請出資人、合夥人或股東承認的法定期限。\n【正解理由】《商業會計法》第 68 條第一項規定「商業負責人應於會計年度終了後六個月內，將商業之決算報表提請商業出資人、合夥人或股東承認」。條文以會計年度終了日為起算點，期限為六個月。同條第三項並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，可見六個月是責任解除時點的外部界線，不能與編製作業的期限混用。故選 D。\n【逐項排除】\n(A) 一個月並非《商業會計法》第 68 條第一項所定期限，該法決算相關條文中亦無此數。\n(B) 二個月是《商業會計法》第 65 條「商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月」所定的辦竣期限，管的是編製完成，不是提請承認。\n(C) 三個月同樣不是《商業會計法》第 68 條第一項所定，該項的期限為六個月。\n(D) 六個月與《商業會計法》第 68 條第一項的文字完全相符，為應選項。\n【記憶點】決算兩個月辦完、必要時再加兩個半月，承認則抓會計年度終了後六個月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-028","下列有關財務報表之敘述，何者錯誤？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-030","記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-027","下列何者之會計處理會影響保留盈餘之數額？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-031","下列何者不是商業會計法所稱之主管機關？",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-026","在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",26,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-032","下列有關應收帳款及應收票據之敘述，何者錯誤？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-029",114,"下列何者非記帳士在登錄區域內得執行之業務？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-029",109,"依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",false,1786689132732]