[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-015":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-109-1-記帳相關法規概要-015","book-109-1-bookkeeping-law-015",109,1,15,"依商業會計法之規定，應於決算報表上簽名或蓋章之人，並無不法或不正當行為時，於該決算報表獲得承認後可解除對於該年度會計上之責任者，為：①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"A":17,"B":18,"C":19,"D":20},"①②③","②③④","①③","③④","C",null,"本題考點：《商業會計法》第 66 條第三項的決算報表簽章義務人，與同法第 68 條第三項的會計責任解除主體，兩份名單範圍並不相同。\n【正解理由】《商業會計法》第 66 條第三項規定「決算報表應由代表商業之負責人、經理人及主辦會計人員簽名或蓋章負責」；同法第 68 條第三項規定「商業負責人及主辦會計人員，對於該年度會計上之責任，於第一項決算報表獲得承認後解除。但有不法或不正當行為者，不在此限」。同時具備「應於決算報表簽章」與「承認後解除該年度會計責任」兩項身分者，只有①代表商業之負責人與③主辦會計人員，故選 C。\n【逐項排除】\n(A) ①②③：這是《商業會計法》第 66 條第三項的簽章名單，但同法第 68 條第三項的解除名單不含經理人，本項多列②。\n(B) ②③④：經理人未列於《商業會計法》第 68 條第三項的解除名單，經辦會計人員亦未列於同法第 66 條第三項的決算報表簽章名單。\n(C) ①③：代表商業之負責人與主辦會計人員兩者兼具《商業會計法》第 66 條第三項的簽章義務與同法第 68 條第三項的責任解除資格。\n(D) ③④：漏列代表商業之負責人，且經辦會計人員在《商業會計法》第 66 條第三項與同法第 68 條第三項均未出現。\n【記憶點】決算報表簽章三人：負責人、經理人、主辦會計；承認後解除責任只有兩人：負責人、主辦會計。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-014","商業會計法對於支出效益之敘述，下列何者錯誤？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-016","會計年度採曆年制之商業，其決算最晚須於次年的何時完成？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-013","下列有關生產性植物之敘述，何者正確？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-017","依商業會計法規定，營業收入認列之方式，下列何者正確？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-012","耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-018","依商業會計處理準則規定，下列何項非屬權益項目？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-015",114,"甲股份有限公司 113 年度財務報表於 114 年 3 月 31 日經股東會通過，該公司屏東廠不幸於 114 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-015",113,"依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-015",112,"公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-015",111,"下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-015",110,"大鵬電子公司擁有甲、乙兩棟辦公大樓，甲棟供營業使用，乙棟供出租賺取租金，此兩棟大樓可否辦理資產重估、認列減損損失？",false,1786689134025]