[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-024":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-024","book-105-1-bookkeeping-law-024",105,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"2 個月內","3 個月內","5 個月內","6 個月內","D",null,"本題考點：《商業會計法》第 68 條第一項所定，商業負責人將決算報表提請商業出資人、合夥人或股東承認的最後期限。\n【正解理由】《商業會計法》第 68 條第一項規定，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。題目問的正是這個承認期限的上限，條文寫的是六個月，故選 D。\n【逐項排除】\n(A) 2 個月是《商業會計法》第 65 條所定決算應辦理完竣的期間，與提請承認的期限分屬兩個階段，不可互換。\n(B) 3 個月既非《商業會計法》第 65 條所定的決算完竣期間，也不是《商業會計法》第 68 條第一項所定的提請承認期限，兩個階段的期間都不是這個數字。\n(C) 5 個月同樣不是《商業會計法》第 68 條第一項所定期限，也與《商業會計法》第 65 條的二個月加計延長期間不相合。\n(D) 與《商業會計法》第 68 條第一項「六個月內」的文字相符，為正確答案。\n【記憶點】決算兩個月內做完，六個月內送去承認。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-022","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：",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-026","依商業會計法規定，商業會計事務較簡或原始憑證已符合記帳需要者，得不另製記帳憑證，而以下列何者作為記帳憑證？",26,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-027","依商業會計法規定，強制適用商業會計法之商業，其商業會計事務之處理，應置會計人員辦理之，違反者應處罰商業負責人：",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",false,1786689135969]