[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-018":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-113-1-記帳相關法規概要-018","book-113-1-bookkeeping-law-018",113,1,18,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"A":17,"B":18,"C":19,"D":20},"1 年；15 萬元","3 年；30 萬元","5 年；60 萬元","商業會計法上並無具體規定","C",null,"本題考點：《商業會計法》罰則章對故意遺漏會計事項致財務報表不實的刑度。\n【正解理由】《商業會計法》第 71 條就商業負責人、主辦及經辦會計人員或依法受託代他人處理會計事務之人員，定有「處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金」之刑，其第四款即「故意遺漏會計事項不為記錄，致使財務報表發生不實之結果」。本題行為該當該款，最高本刑為有期徒刑五年、罰金新臺幣六十萬元，故選 C。\n【逐項排除】\n(A) 一年、新臺幣十五萬元是同法第 74 條後段三年內再犯的刑度，該條不及於致財務報表不實的情節。\n(B) 三年、新臺幣三十萬元並非同法第 71 條、第 72 條或第 74 條的刑度。\n(C) 五年、新臺幣六十萬元正是同法第 71 條的法定刑，本題行為該當該條第四款。\n(D) 同法第 71 條第四款即為具體規定，本項稱無具體規定與條文不符。\n【演算步驟】最高刑度＝取該當各條法定最高本刑之最大值。代入：《商業會計法》第 74 條前段罰金新臺幣 100,000 元；同法第 74 條後段有期徒刑 1 年、罰金新臺幣 150,000 元；同法第 71 條第四款有期徒刑 5 年、罰金新臺幣 600,000 元。結果：有期徒刑 5 年、罰金新臺幣 600,000 元，即 5 年、60 萬元。\n【記憶點】做假帳走《商業會計法》第 71 條的五年、六十萬；無資格代人記帳走同法第 74 條的十萬罰金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-017","商業會計法中，對於營業收入之認列，下列敘述何者正確？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-019","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？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-016","公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-020","下列有關商業登記之敘述，何者錯誤？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-015","依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-021","商業在下列何種情事下，不可免繳相關規費？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-112-1-bookkeeping-law-018",112,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-018",108,"甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",false,1786689132111]