[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-記帳相關法規概要-040","book-113-1-bookkeeping-law-040",113,1,40,"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。",{"A":17,"B":18,"C":19,"D":20},"會計年度終了後二個月內","決算程序辦理終了二個月內","會計年度終了後六個月內","決算程序辦理終了六個月內","C",null,"本題考點：《商業會計法》第 68 條所定決算報表提請承認的期限，以及承認後會計責任解除的效果。\n【正解理由】依《商業會計法》第 68 條第一項，「商業負責人應於會計年度終了後六個月內，將商業之決算報表提請商業出資人、合夥人或股東承認」；同法第 68 條第三項並定「商業負責人及主辦會計人員，對於該年度會計上之責任，於第一項決算報表獲得承認後解除。但有不法或不正當行為者，不在此限」，故選 C。\n【逐項排除】\n(A) 起算點雖為會計年度終了，但二個月是《商業會計法》第 65 條決算辦理完竣的期限，不是提請承認的期限。\n(B) 起算點與期間兩處都與《商業會計法》第 68 條第一項不同，該項所定為自會計年度終了起算六個月。\n(C) 會計年度終了後六個月內提請承認，與《商業會計法》第 68 條第一項所定完全相符，為正確選項。\n(D) 六個月與條文相同，但起算點條文定為會計年度終了，不是決算程序辦理終了。\n【記憶點】決算二個月辦完，六個月內提請承認，承認後責任才解除。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-039","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？",39,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-043","下列有關經聽證做成行政處分之敘述，何者錯誤？",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-112-1-bookkeeping-law-040",112,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"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,1786689132337]