[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-020":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-020","book-106-1-bookkeeping-law-020",106,1,20,"依商業會計法第 76 條之規定，代表商業之負責人，有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰？ ①以明知為不實之事項，而填製會計憑證 ②未依規定期限保存會計憑證 ③故意使應保存之會計憑證滅失毀損 ④未依規定如期辦理決算",{"A":17,"B":18,"C":19,"D":20},"①③","②④","①④","②③","B",null,"本題考點：《商業會計法》第 76 條的罰鍰事由，與同法第 71 條的刑事處罰事由如何分辨。\n【正解理由】依《商業會計法》第 76 條，代表商業之負責人、經理人、主辦及經辦會計人員有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰：一、違反第二十三條規定，未設置會計帳簿；二、違反第二十四條規定，毀損會計帳簿頁數，或毀滅審計軌跡；三、未依第三十八條規定期限保存會計帳簿、報表或憑證；四、未依第六十五條規定如期辦理決算；五、違反第六章、第七章規定，編製內容顯不確實之決算報表。題目的②落在第三款、④落在第四款，故選 B。\n【逐項排除】\n(A) 納入①，然以明知為不實之事項而填製會計憑證屬《商業會計法》第 71 條第一款，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金，不是罰鍰。\n(B) ②④分別對應《商業會計法》第 76 條第三款與第四款，罰鍰區間與題幹所述相符。\n(C) ④正確，但①屬《商業會計法》第 71 條第一款的刑事處罰，不在同法第 76 條之列。\n(D) ②正確，但③故意使應保存之會計憑證滅失毀損屬《商業會計法》第 71 條第二款的刑事處罰，同樣不是罰鍰。\n【記憶點】故意作假、故意滅失走刑罰；沒設帳、沒保存、沒決算才是六萬到三十萬罰鍰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-019","商業應依據何種帳簿編製各項財務報表？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-021","依商業會計法之規定，下列敘述何者正確？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-018","依公司法及相關法規之規定，主管機關應予公開之公司登記事項，不包括下列那一項？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-022","依記帳士職業倫理道德規範，記帳士於執行業務時，如有取得個人資料之必要時，應依法令辦理，此係符合下列何項行為準則？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-017","丙獨資商號免用統一發票，採現金收付制，106 年 1 月 1 日辦公室租予丁公司時預收 3 年租金 3,000,000 元，並開立普通收據予丁公司，則 106 年度丙商號之租金收入、丁公司租金費用各應認列多少？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-023","依商業會計處理準則之規定，下列有關「投資性不動產」之敘述，何者錯誤？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",false,1786689135502]