[{"data":1,"prerenderedAt":73},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-033":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":27,"sameNumber":52,"hasEssay":72},"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":23,"explanation":24,"freq":25,"indexable":26},"book-109-1-記帳相關法規概要-033","book-109-1-bookkeeping-law-033",109,1,33,"甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"臺南市政府","得不受商業會計法之規範","財政部","經濟部","A",null,114,"本題考點：《商業會計法》第 3 條的主管機關層級與權責劃分——非公司組織的商業，其商業會計事務由何機關管理。\n【正解理由】依《商業會計法》第 3 條，本法所稱主管機關，在中央為經濟部，在直轄市為直轄市政府，在縣（市）為縣（市）政府；權責劃分上，直轄市主管機關管理「中央主管機關委辦登記之公司及受理登記之商業」的商業會計事務。甲企業社是商業而非公司，設立於直轄市臺南市，其商業登記由臺南市政府受理，商業會計事務之管理機關即為臺南市政府，故選 A。\n【逐項排除】\n(A)甲企業社屬受理登記之「商業」，依《商業會計法》第 3 條由直轄市主管機關管理其商業會計事務，臺南市為直轄市，管理機關為臺南市政府，敘述正確。\n(B)《商業會計法》第 82 條固然規定小規模之合夥或獨資商業得不適用本法，但其認定標準由中央主管機關斟酌各直轄市、縣（市）區內經濟情形定之，不能僅憑登記資本額新臺幣 6 萬元推出免適用的結論，敘述錯誤。\n(C)財政部主管稅捐稽徵與記帳士管理，《商業會計法》第 3 條所定的各級主管機關均不含財政部，敘述錯誤。\n(D)經濟部為《商業會計法》的中央主管機關，惟其權責是商業會計法令與政策之制（訂）定及宣導，以及「受理登記之公司」的商業會計事務；甲企業社是商業不是公司，不歸經濟部管理，敘述錯誤。\n【記憶點】公司歸中央（經濟部），商業歸地方（直轄市、縣市政府）——先辨組織型態，再看所在地層級。",2,true,[28,32,36,40,44,48],{"webId":29,"stem":30,"number":31,"year":12,"session":13},"book-109-1-bookkeeping-law-032","依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",32,{"webId":33,"stem":34,"number":35,"year":12,"session":13},"book-109-1-bookkeeping-law-034","依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",34,{"webId":37,"stem":38,"number":39,"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,{"webId":41,"stem":42,"number":43,"year":12,"session":13},"book-109-1-bookkeeping-law-035","商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",35,{"webId":45,"stem":46,"number":47,"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":49,"stem":50,"number":51,"year":12,"session":13},"book-109-1-bookkeeping-law-036","記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",36,[53,56,60,64,68],{"webId":54,"year":23,"stem":55,"number":14},"book-114-1-bookkeeping-law-033","A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":57,"year":58,"stem":59,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":61,"year":62,"stem":63,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":65,"year":66,"stem":67,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":69,"year":70,"stem":71,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",false,1786689134190]