[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-040":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-040","book-112-1-bookkeeping-law-040",112,1,40,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"商業每屆決算應編製之報表，僅為財務報表及其註釋","所有商業之決算最遲應於次年 4 月 15 日辦理完竣","有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算","決算報表可由代表商業之負責人授權經理人及主辦會計人員簽名或蓋章","C",null,"本題考點：《商業會計法》決算及審核章對決算期限、應編報表、本分支機構合併決算與簽章責任的規定。\n【正解理由】依《商業會計法》第 67 條：「有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算。」本選項與條文完全一致，故選 C。\n【逐項排除】\n(A) 錯誤。《商業會計法》第 66 條第一項明定商業每屆決算應編製營業報告書及財務報表二種，不以財務報表及其註釋為限。\n(B) 錯誤。《商業會計法》第 65 條明定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；以曆年制商業計算，二個月屆滿為 2 月底，延長後為 5 月 15 日。\n(C) 正確。將本、分支機構之帳目合併辦理決算，為《商業會計法》第 67 條所明定之義務。\n(D) 錯誤。《商業會計法》第 66 條第三項明定決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責，並未設授權規定；得由代表商業之負責人授權者，為同法第 35 條但書所稱之記帳憑證。\n【記憶點】決算二個月、必要時再延二個半月；決算報表三人簽章，沒有授權條款。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-039","張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-041","會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-038","公司因下列何種原因解散者，應進行清算？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-042","桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-037","下列敘述何者錯誤？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-043","自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-040",114,"依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-040",113,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-040",111,"依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-040",110,"有關公司法對公司權利能力之限制，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-040",109,"公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",false,1786689132826]