[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-016":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-016","book-109-1-bookkeeping-law-016",109,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"2 月底","3 月 15 日","4 月 15 日","5 月 15 日","D",null,"本題考點：《商業會計法》第 6 條的曆年制會計年度，配合同法第 65 條的決算辦理期限與延長期間，推出最晚的決算完成日。\n【正解理由】《商業會計法》第 6 條規定「商業以每年一月一日起至十二月三十一日止為會計年度」，採曆年制者其會計年度終了日即為 12 月 31 日；同法第 65 條規定「商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月」。自 12 月 31 日起算二個月為次年 2 月底，再加計得延長之二個半月，最晚即次年 5 月 15 日，故選 D。\n【逐項排除】\n(A) 2 月底：僅為《商業會計法》第 65 條前段二個月辦理完竣的原則期限，未計入同條後段得延長之二個半月，並非最晚時點。\n(B) 3 月 15 日：相當於只延長半個月，與《商業會計法》第 65 條所定二個半月的延長幅度不符。\n(C) 4 月 15 日：相當於只延長一個半月，同樣不足《商業會計法》第 65 條所定之二個半月。\n(D) 5 月 15 日：二個月加二個半月合計四個半月，自 12 月 31 日起算即次年 5 月 15 日，與《商業會計法》第 65 條相符。\n【記憶點】決算二個月、必要時再延二個半月，合計四個半月；曆年制商業最晚次年 5 月 15 日辦完。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-015","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",15,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-019","已支付所得稅金額超過本期及前期應付金額之部分，稱為：",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-016",114,"依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-016",113,"公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-016",112,"行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-016",111,"有關公司名稱預查審核之相關規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-016",110,"臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",false,1786689134029]