[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-記帳相關法規概要-029","book-113-1-bookkeeping-law-029",113,1,29,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"商業會計事務之處理，得設置會計人員辦理之","有限公司其主辦會計人員之任免，應有全體董事過半數之同意","主辦會計人員之任免，公司章程有較高規定者，從其規定","會計人員應依法處理會計事務，其離職或變更職務時，應於十五日內辦理交代","C",null,"本題考點：《商業會計法》第 5 條各項對會計人員的設置義務、主辦會計人員任免程序與離職交代期限。\n【正解理由】《商業會計法》第 5 條第三項規定「前項主辦會計人員之任免，公司章程有較高規定者，從其規定」。換言之，同條第二項所定的決議門檻是法定下限，章程訂有更高門檻時依章程辦理，故選 C。\n【逐項排除】\n(A) 錯誤。《商業會計法》第 5 條第一項為「商業會計事務之處理，應置會計人員辦理之」，是課予義務的應置，不是任由選擇的得置。\n(B) 錯誤。依《商業會計法》第 5 條第二項，有限公司主辦會計人員之任免，應有全體股東過半數之同意；須由董事會以董事過半數之出席及出席董事過半數之同意者，是股份有限公司。\n(C) 正確。《商業會計法》第 5 條第三項就主辦會計人員之任免，明定公司章程有較高規定者從其規定。\n(D) 錯誤。《商業會計法》第 5 條第四項規定會計人員應依法處理會計事務，其離職或變更職務時，應於五日內辦理交代，不是十五日。\n【記憶點】《商業會計法》第 5 條四個關卡：應置人員、依組織型態決議、章程從高、交代五日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-028","甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-030","依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-027","依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-031","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",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-026","下列有關記帳士執業規定，何者錯誤？",26,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-032","下列何者不是財務報表必要之附註事項？",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-112-1-bookkeeping-law-029",112,"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？",{"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,1786689132226]