[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-048":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-048","book-109-1-bookkeeping-law-048",109,1,48,"商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",{"A":17,"B":18,"C":19,"D":20},"以明知為不實之事項，而填製會計憑證或記入帳冊","違反規定，不按時記帳","規避、妨礙或拒絕法院之檢查","未依規定在決算報表簽章","A",null,"本題考點：《商業會計法》罰則中罰金與罰鍰之區分——罰金是刑罰，罰鍰是行政罰，主辦會計人員只有犯罪行為才會被科處罰金。\n【正解理由】依《商業會計法》第 71 條，商業負責人、主辦及經辦會計人員或依法受託代他人處理會計事務之人員，以明知為不實之事項，而填製會計憑證或記入帳冊者，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金。僅 (A) 該當本條犯罪行為而有罰金之科處，故選 A。\n【逐項排除】\n(A) 此選項正確，明知為不實之事項而填製會計憑證或記入帳冊，為《商業會計法》第 71 條第一款所列之犯罪行為，屬刑事處罰之罰金。\n(B) 此選項錯誤，依《商業會計法》第 78 條第三款，違反第 34 條規定不按時記帳者，處新臺幣三萬元以上十五萬元以下罰鍰，屬行政罰而非罰金。\n(C) 此選項錯誤，利害關係人得依《商業會計法》第 70 條聲請法院選派檢查員檢查會計帳簿報表及憑證；規避、妨礙或拒絕該檢查者，依同法第 79 條第六款處新臺幣一萬元以上五萬元以下罰鍰，亦屬行政罰。\n(D) 此選項錯誤，決算報表依《商業會計法》第 66 條第三項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；未依該項規定簽名或蓋章者，依同法第 79 條第四款處新臺幣一萬元以上五萬元以下罰鍰，同屬行政罰。\n【記憶點】「明知不實」入刑罰科罰金；不按時記帳、拒絕檢查、漏未簽章都只處罰鍰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-047","依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",47,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-049","依商業登記法規定，下列何者屬於應依法申請登記之商業？",49,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-046","依公司法規定，下列對於外國公司之敘述，何者錯誤？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-050","依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",50,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-045","在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",45,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"book-110-1-bookkeeping-law-001","依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",110,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-048",114,"交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-048",113,"授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-048",112,"甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-048",111,"某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",{"webId":68,"year":49,"stem":69,"number":14},"book-110-1-bookkeeping-law-048","陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689134342]