[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-031":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-031","book-112-1-bookkeeping-law-031",112,1,31,"下列何者不是商業會計法所稱之主管機關？",{"A":17,"B":18,"C":19,"D":20},"經濟部","財政部","臺北市政府","新竹縣政府","B",null,"本題考點：《商業會計法》第 3 條所定主管機關的三級架構，考的是哪一個機關不在法定名單內。\n【正解理由】依《商業會計法》第 3 條第一項：「本法所稱主管機關：在中央為經濟部；在直轄市為直轄市政府；在縣（市）為縣（市）政府。」法定主管機關只有這三種，財政部並未列入，該法亦未賦予財政部管理商業會計事務之權責，故選 B。\n【逐項排除】\n(A) 經濟部即《商業會計法》第 3 條第一項所稱中央主管機關，並依同條第二項第一款掌商業會計法令與政策之制（訂）定及宣導，屬本法之主管機關。\n(B) 財政部不在《商業會計法》第 3 條第一項列舉的三種主管機關之內，本法未賦予其商業會計事務之管理權責，為本題所要選出者。\n(C) 臺北市政府屬直轄市政府，為《商業會計法》第 3 條第一項所稱直轄市主管機關，管理中央主管機關委辦登記之公司及受理登記之商業其商業會計事務。\n(D) 新竹縣政府屬縣（市）政府，為《商業會計法》第 3 條第一項所稱縣（市）主管機關，管理受理登記之商業其商業會計事務。\n【記憶點】商業會計的主管機關只有「經濟部、直轄市政府、縣（市）政府」三級，財政部管稅不管帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-029","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？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-033","下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",33,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-034","下列有關損益計算之敘述，何者錯誤？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-031",109,"依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",false,1786689132748]