[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-114-1-記帳相關法規概要-004","book-114-1-bookkeeping-law-004",114,1,4,"根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",{"A":17,"B":18,"C":19,"D":20},"會計憑證","會計報表","會計項目","會計制度","D",null,"本題考點：《商業會計法》第 12 條所稱商業得自行訂定者，是會計制度而非憑證、報表或會計項目。\n【正解理由】依《商業會計法》第 12 條，「商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定其會計制度」。題幹所列四個考量因素逐字對應該條文，而條文的受詞就是會計制度，故選 D。\n【逐項排除】\n(A) 會計憑證依《商業會計法》第 15 條分為原始憑證與記帳憑證，其名稱、格式依同法第 13 條由中央主管機關訂定商業會計處理準則，不是商業依第 12 條自訂的標的。\n(B) 財務報表等決算報表的編製義務在《商業會計法》第 66 條第一項，屬應編製的報表而非得自訂的作業程序。\n(C) 會計項目依《商業會計法》第 27 條應按財務報表之要素適當分類，商業得視實際需要增減之，講的是分類與增減。\n(D) 會計制度即《商業會計法》第 12 條的明文，四個考量因素與條文一字不差。\n【記憶點】看到「實際業務情形、會計事務之性質、內部控制、管理上之需要」四串詞，答案就是會計制度。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-003","有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-005","甲有限公司 110 年 9 月以新臺幣 200 萬元購進商品一批，另以新臺幣 110 萬元售予個人 A 一批商品，請問甲有限公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-002","某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-006","屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-114-1-bookkeeping-law-001","依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-114-1-bookkeeping-law-007","下列有關生產性植物之敘述，何者正確？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-113-1-bookkeeping-law-004",113,"下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-bookkeeping-law-004",112,"記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-bookkeeping-law-004",111,"下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-004",110,"張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-004",109,"依記帳士法規定，有關充任記帳士之情事，下列敘述何者正確？",false,1786689131501]