[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-019":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-107-1-記帳相關法規概要-019","book-107-1-bookkeeping-law-019",107,1,19,"商業之負責人、主辦及經辦會計人員，下列何項情事會被處以罰鍰？",{"A":17,"B":18,"C":19,"D":20},"以明知為不實之事項，而填製會計憑證或記入帳冊","故意遺漏會計事項不為記錄，致使財務報表發生不實之結果","違反會計帳簿均應按其頁數順序編號之規定，毀損會計帳簿頁數，或毀滅審計軌跡","故意使應保存之會計憑證、會計帳簿報表滅失毀損","C",null,"本題考點：《商業會計法》第 71 條的刑罰事由與同法第 76 條罰鍰事由的區辨，題目問的是被處以「罰鍰」者。\n【正解理由】《商業會計法》第 76 條第二款規定，代表商業之負責人、經理人、主辦及經辦會計人員「違反第二十四條規定，毀損會計帳簿頁數，或毀滅審計軌跡」者，處新臺幣六萬元以上三十萬元以下罰鍰；同法第 24 條即「商業所置會計帳簿，均應按其頁數順序編號，不得毀損」。此項屬行政罰鍰，故選 C。\n【逐項排除】\n(A) 以明知為不實之事項而填製會計憑證或記入帳冊，係《商業會計法》第 71 條第一款事由，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，屬刑罰而非罰鍰。\n(B) 故意遺漏會計事項不為記錄，致使財務報表發生不實之結果，係《商業會計法》第 71 條第四款事由，科以同條所定刑罰。\n(C) 帳簿頁數順序編號與審計軌跡的維護，違反者依《商業會計法》第 76 條第二款科處罰鍰，正是題目所問。\n(D) 故意使應保存之會計憑證、會計帳簿報表滅失毀損，係《商業會計法》第 71 條第二款事由，亦屬刑罰。\n【記憶點】造假、滅失、故意遺漏走《商業會計法》第 71 條的刑罰；頁數與審計軌跡走同法第 76 條的罰鍰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-018","依商業會計法規定，具負債性質之特別股，其股利應認列為：",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-020","下列有關商業會計法規定的認列與衡量原則何者錯誤？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-017","下列有關商業會計法對會計憑證與帳簿的規定何者錯誤？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-021","依商業會計處理準則規定，下列何者錯誤？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-016","下列有關各項會計事項之認列，何者錯誤？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-022","依商業會計處理準則，下列關於「應收帳款」之敘述何者錯誤？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-019",110,"適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",false,1786689135041]