[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-028":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-028","book-109-1-bookkeeping-law-028",109,1,28,"甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",{"A":17,"B":18,"C":19,"D":20},"決算程序辦理終了後 6 個月內；分開辦理決算","決算辦理完竣後 2 個月內，必要時得延長 2 個半月；合併辦理決算","會計年度終了後 6 個月內；合併辦理決算","商業負責人簽名蓋章後 6 個月內；分開辦理決算","C",null,"本題考點：《商業會計法》第 68 條決算報表提請承認的期限，與同法第 67 條本、分支機構決算的辦理方式。\n【正解理由】依《商業會計法》第 68 條第一項，商業負責人應於會計年度終了後六個月內，將商業之決算報表提請商業出資人、合夥人或股東承認；同法第 67 條規定有分支機構之商業，於會計年度終了時，應將其本、分支機構之帳目合併辦理決算。兩個要件合起來就是「會計年度終了後六個月內」與「合併辦理決算」，故選 C。\n【逐項排除】\n(A) 錯誤。期限起算點誤為決算程序辦理終了後，且依《商業會計法》第 67 條本、分支機構應合併而非分開辦理決算。\n(B) 錯誤。二個月內、必要時得延長二個半月，是《商業會計法》第 65 條所定商業之決算應辦理完竣的期限，不是提請承認的期限；後段合併辦理決算雖然無誤，前段仍不成立。\n(C) 正確。前段與《商業會計法》第 68 條第一項的六個月內提請承認相符，後段與同法第 67 條的合併辦理決算相符。\n(D) 錯誤。期限起算點誤為商業負責人簽名蓋章後，且分開辦理決算與《商業會計法》第 67 條不符。\n【記憶點】決算二個月內辦完（必要時延長二個半月）、六個月內提請承認，有分支機構者帳目合併辦理決算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-027","甲記帳士受 B 公司委任，處理會計事務及稅務申報事宜，涉以虛開之不實發票，填製 B 公司之會計憑證並登入帳簿，依商業會計法規定，甲記帳士應受何項處罰？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-029","依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-026","依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-030","依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-025","依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-031","依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-028",113,"甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",false,1786689134146]