[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-032":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-032","book-105-1-bookkeeping-law-032",105,1,32,"下列何種情事發生時，商業負責人得令經辦及主管該事項之人員，分別或共同證明其會計事項？",{"A":17,"B":18,"C":19,"D":20},"無法取得原始憑證","原始憑證因事實上限制無法取得","原始憑證因意外事故缺少","原始憑證因意外事故毀損","A",null,"本題考點：《商業會計法》第 19 條第二項與第三項的分工，何種情形才由商業負責人令經辦及主管人員證明會計事項。\n【正解理由】《商業會計法》第 19 條第三項規定，無法取得原始憑證之會計事項，商業負責人得令經辦及主管該事項之人員，分別或共同證明。同法第 19 條第二項所處理的則是另一組情形，原始憑證因事實上限制無法取得，或因意外事故毀損、缺少或滅失者，除依法令規定程序辦理外，應根據事實及金額作成憑證，由商業負責人或其指定人員簽名或蓋章，憑以記帳。令經辦及主管人員證明的效果只掛在第三項的概括情形上，故選 A。\n【逐項排除】\n(A) 與《商業會計法》第 19 條第三項所定「無法取得原始憑證之會計事項」相符，為正確答案。\n(B) 原始憑證因事實上限制無法取得，是《商業會計法》第 19 條第二項列舉的情形，其法定作法為作成憑證並由商業負責人或其指定人員簽章。\n(C) 原始憑證因意外事故缺少，同樣列在《商業會計法》第 19 條第二項的事由之中，其法定作法是根據事實及金額作成憑證後簽章憑以記帳，而非令人員證明。\n(D) 原始憑證因意外事故毀損，亦為《商業會計法》第 19 條第二項所列情形，適用作成憑證並簽章的程序。\n【記憶點】憑證毀損缺少走第二項簽章補憑證，根本取不到才由人員出面證明。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-031","依商業會計法規定，其中「代表商業負責人」在有限公司係指：",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-033","會計人員離職或變更職務時，依法至遲應於幾日內辦理交代？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-030","所謂的商譽，依現行商業會計處理準則之規定，將之限定於產生自下列何種情形？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-034","依行政程序法規定，違法行政處分於法定救濟期間經過後，原處分機關或其上級機關得依職權為全部或一部之撤銷。而該撤銷應自原處分機關或其上級機關知有撤銷原因時起幾年內為之？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-029","民國 103 年修正商業會計法時，考量到導入國際會計準則，商業之決算作業可能更為繁複，故放寬決算期限，依照規定，若商業無法在原定期限內完成決算，必要時得延長多久？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-035","依據行政程序法，處分機關未告知救濟期間或告知錯誤未為更正，致相對人或利害關係人遲誤者，如自處分書送達後多久時間內聲明不服時，視為於法定期間內所為？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",false,1786689136043]