[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-039":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-039","book-113-1-bookkeeping-law-039",113,1,39,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"A":17,"B":18,"C":19,"D":20},"2 個月、2 個月","2 個月、2.5 個月","3 個月、1 個月","3 個月、1.5 個月","B",null,"本題考點：《商業會計法》第 65 條所定決算辦理完竣的期限，以及必要時得延長的期間；兩個數字分屬原則與例外，必須分開記。\n【正解理由】依《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」；條文以分號隔開兩段，前段的二個月是每一個商業都適用的原則期限，後段的二個半月則須有必要始得延長，兩個數字並不相同，故選 B。\n【逐項排除】\n(A) 二個月的原則期限與條文相符，但延長期間條文所定為二個半月，不是再一個二個月，兩者不可寫成同一個數字。\n(B) 二個月內辦理完竣、必要時延長二個半月，與《商業會計法》第 65 條前後兩段逐字相符，為正確選項。\n(C) 三個月與一個月都不是《商業會計法》第 65 條所定的數字，原則期限與延長期間兩處皆與條文不同。\n(D) 三個月與一個半月同樣不是《商業會計法》第 65 條所定，原則期限誤為三個月，延長期間亦與條文所定之二個半月不符。\n【記憶點】決算「二個月」辦完，不夠再加「二個半月」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-038","依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-040","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。",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-037","公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-041","代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-036","依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-042","依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-039",114,"甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-039",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-039",111,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-039",110,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-039",109,"下列何種行為屬於行政程序法所稱之行政處分？",false,1786689132328]