[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-009":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-106-1-記帳相關法規概要-009","book-106-1-bookkeeping-law-009",106,1,9,"下列那些企業之會計人員任免，須依商業會計法第 5 條第 2 項規定的一定程序？ ①政府持股超過 50%公司之主辦會計 ②使用統一發票獨資商號之主辦會計 ③政府未持股公司之主辦會計 ④政府持股不超過 50%公司之主辦會計 ⑤政府未持股公司之經辦會計 ⑥政府持股不超過 50%公司之經辦會計 ⑦使用統一發票獨資商號之經辦會計",{"A":17,"B":18,"C":19,"D":20},"①②③④⑤⑥⑦","③④","①③④⑤⑥","①③④⑤","B",null,"本題考點：《商業會計法》第 5 條第 2 項法定任免程序的適用範圍——限於公司組織之商業，且限於主辦會計人員。\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；在有限公司，應有全體股東過半數之同意；在無限公司、兩合公司，應有全體無限責任股東過半數之同意。」要件有二：組織形態須為公司，人員須為主辦會計。獨資商號不是公司組織，經辦會計不是主辦會計，兩者均被排除；政府持股超過半數者則屬公營事業，依同法第 1 條第二項，公營事業會計事務之處理於其他法律另有規定者從其規定，其會計人員任免另依該等法律辦理。符合者僅③政府未持股公司之主辦會計與④政府持股不超過 50% 公司之主辦會計，故選 B。\n【逐項排除】\n(A) 七項全收，把獨資商號與經辦會計一併納入，與《商業會計法》第 5 條第二項限於公司組織主辦會計的文義不符。\n(B) 僅取③④兩項公司組織之主辦會計，與《商業會計法》第 5 條第二項的兩項要件完全相符，為正確組合。\n(C) 除③④外含①，並含⑤⑥兩項經辦會計，經辦會計之任免不在《商業會計法》第 5 條第二項的規範範圍內。\n(D) 除③④外含①與⑤，同樣把公營事業與經辦會計誤列入該項程序。\n【記憶點】只管公司、只管主辦，獨資與經辦都不在這一項裡。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-008","逢稅公司 106 年 12 月 31 日帳上有分期付款銷貨之分期應收帳款餘額 4,000,000 元，未實現利息收入餘額 565,980 元，有關該分期應收帳款，下列何者敘述錯誤？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-010","依現行商業使用電子方式處理會計資料辦法第 3 條第 1 項規定，商業使用電子方式處理會計資料，資料修改容易且不留痕跡，商業應建立何種制度，以確保電子硬體、軟體、資料儲存媒體及會計資料之安全、正確、完整性？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-007","依現行記帳士法之規定，下列敘述何者正確？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-011","中科牧場購買乳牛一批，準備飼養生產鮮乳販售，該批乳牛係何種資產？如何衡量？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-006","依現行記帳士法之規定，下列敘述何者錯誤？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-012","文華汽車公司本月向裕隆汽車公司購 2 輛小貨車，一輛準備供銷售，另一輛供公司送貨用，關於該兩輛汽車之資產重估事宜，下列何者敘述正確？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",false,1786689135403]