[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-030":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-030","book-106-1-bookkeeping-law-030",106,1,30,"依商業會計法之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"所稱商業係指以營利為目的之公司組織","所定商業之範圍依公司法、證券交易法及其他法律之規定","中央主管機關為財政部","所定商業負責人之範圍，依公司法、商業登記法及其他法律有關之規定","D",null,"本題考點：《商業會計法》總則章對商業、商業範圍、主管機關與商業負責人範圍的定義性規定。\n【正解理由】《商業會計法》第 4 條規定「本法所定商業負責人之範圍，依公司法、商業登記法及其他法律有關之規定」，該條把商業負責人的認定完全交由公司法、商業登記法及其他法律決定，與選項敘述逐字相符，故選 D。\n【逐項排除】\n(A) 錯誤。《商業會計法》第 2 條第一項所稱商業，指以營利為目的之事業，並未限於公司組織，獨資、合夥等非公司組織之營利事業同受規範。\n(B) 錯誤。依《商業會計法》第 2 條第一項後段，商業之範圍依商業登記法、公司法及其他法律之規定，該項並未列入證券交易法。\n(C) 錯誤。《商業會計法》第 3 條第一項規定主管機關在中央為經濟部，在直轄市為直轄市政府，在縣市為縣市政府，中央主管機關並非財政部。\n(D) 正確。與《商業會計法》第 4 條所定商業負責人範圍的認定方式相符。\n【記憶點】商業會計法看的是經濟部這條線——商業範圍與負責人範圍都往商業登記法、公司法去找。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-029","依商業會計法第 18 條之規定，有關會計憑證，下列敘述何者錯誤？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-031","依商業會計法第 43 條之規定，有關存貨評價與處理，下列敘述何者錯誤？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-028","依商業會計法第 28 之 2 條之規定，下列權益減少之方式，何者不應當作費損？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-032","依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",32,{"webId":43,"stem":15,"number":44,"year":12,"session":13},"book-106-1-bookkeeping-law-027",27,{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-106-1-bookkeeping-law-034","依現行記帳士法之規定，下列敘述何者錯誤？",34,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",false,1786689135585]