[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-022":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-105-1-記帳相關法規概要-022","book-105-1-bookkeeping-law-022",105,1,22,"依商業會計法規定，有一股份有限公司章程規定「本公司主辦會計人員之任免，應經由董事會以全體董事出席，全體董事一致同意。」今該公司欲撤換現任主辦會計人員，應經由：",{"A":17,"B":18,"C":19,"D":20},"董事會以董事過半數之出席，及出席董事過半數同意之決議","董事會以全體董事出席，及出席全體董事一致同意之決議","董事會以全體董事出席，及出席全體董事過半數同意之決議","董事會以董事過半數之出席，及出席董事一致同意之決議","B",null,"本題考點：《商業會計法》第 5 條就公司組織主辦會計人員任免所定的決議門檻，以及公司章程訂有較高門檻時的適用順序。\n【正解理由】《商業會計法》第 5 條第二項規定，公司組織之商業，其主辦會計人員之任免，在股份有限公司，應由董事會以董事過半數之出席，及出席董事過半數之同意；《商業會計法》第 5 條第三項另規定，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。撤換現任主辦會計人員屬該條所稱任免事項，本題章程所定「全體董事出席、全體董事一致同意」既高於法定門檻，決議即應依章程所定方式為之，故選 B。\n【逐項排除】\n(A) 此為《商業會計法》第 5 條第二項所定的法定門檻，於章程另訂較高門檻時不得回頭適用該法定門檻。\n(B) 與章程所定出席人數及同意人數完全一致，依《商業會計法》第 5 條第三項從其規定，為本題應採的決議方式。\n(C) 出席人數雖已達全體董事，同意門檻卻降為出席董事過半數，未達章程要求的全體一致同意。\n(D) 同意門檻雖為一致同意，出席門檻卻降為董事過半數，未達章程要求的全體董事出席。\n【記憶點】法定門檻是地板，章程訂得更嚴就走章程。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-021","下列何者屬於商業會計法所稱之商業？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-023","依商業會計法規定，關於商業記帳本位與記帳文字之規定，下列何者錯誤？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-020","商業之支出達一定金額者，應使用匯票、本票、支票、劃撥、電匯、轉帳或其他經主管機關核定之支付工具或方法，並載明受款人。目前依據中央主管機關之公告，此一金額為新臺幣多少元？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-024","商業負責人應於會計年度終了後至遲多久的時間內，將商業之決算報表提請商業出資人、合夥人或股東承認，始符合商業會計法之規定？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-019","依商業會計法第 50 條之規定，無形資產若為自行發展取得者，應如何認定其取得成本？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-025","依商業會計法規定，商業負責人及主辦會計人員，將以不正行為製作之商業決算報表，提請商業出資人、合夥人或股東獲得承認後，是否就解除其該年度會計上之責任？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",false,1786689135939]