[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-021":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-108-1-記帳相關法規概要-021","book-108-1-bookkeeping-law-021",108,1,21,"商業會計法所稱商業，係指下列那一項規定？",{"A":17,"B":18,"C":19,"D":20},"以營利為目的之事業，其範圍依商業登記法、公司法及其他法律規定","以營利為目的之公司、獨資或合夥組織","以營利為目的之事業，其範圍依公司法、證券交易法及其他法律規定","以營利為目的之公司組織","A",null,"本題考點：《商業會計法》第 2 條第一項對「商業」所下的立法定義，以及該定義把範圍指向哪幾部法律。\n【正解理由】《商業會計法》第 2 條第一項明定「本法所稱商業，指以營利為目的之事業；其範圍依商業登記法、公司法及其他法律之規定」。這個定義由兩段構成：前段是目的與客體要件，寫的是「以營利為目的之事業」；後段是範圍的引致規定，寫的是「依商業登記法、公司法及其他法律」。選項必須兩段都對，故選 A。\n【逐項排除】\n(A) 前段「以營利為目的之事業」與後段「其範圍依商業登記法、公司法及其他法律規定」，與《商業會計法》第 2 條第一項的文字逐字相符，為正確選項。\n(B) 直接把組織型態寫進定義，與《商業會計法》第 2 條第一項用「事業」概括的寫法不同；獨資、合夥是《商業登記法》第 3 條所定的商業經營方式，不能倒過來充當商業會計法的定義。\n(C) 錯在引致的法律：條文列的是商業登記法與公司法，不是證券交易法。\n(D) 只限公司組織，範圍過窄；《公司法》第 1 條第一項的公司僅為商業的一部分，獨資與合夥同受《商業會計法》規範。\n【記憶點】商業就是營利事業，範圍去看商業登記法與公司法，證券交易法不在其中。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-020","甲公司係租賃業，關於甲公司其營業外收益及費損，下列何者敘述錯誤？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-022","甲公司係以電子方式處理會計事務，為了爭取上市上櫃的核准，公司高層故意要會計人員多記錄收入部分交易事項，少記錄成本費用交易事項，使帳上獲利提高，相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑：①商業負責人 ②依法受託代他人處理會計事務之人員 ③經辦會計人員 ④主辦會計 ⑤以電子方式處理會計資料之有關人員",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-019","水湳公司折價發行 3 年期公司債，關於應付公司債之折價，按有效利息法攤銷時，下列何者敘述正確？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-023","無活絡市場之債務工具投資之衡量基礎為：",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-018","甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-024","依商業會計法第 66 條規定，商業每屆決算應編製下列那些報表？①財務報表 ②營業報告書 ③盈餘分派表 ④年度預算表",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",false,1786689134594]