[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-010":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-110-1-記帳相關法規概要-010","book-110-1-bookkeeping-law-010",110,1,10,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"A":17,"B":18,"C":19,"D":20},"①②③⑤","①③④⑤","①②③④","②③④⑤","C",null,"本題考點：《商業會計法》第 76 條所列處新臺幣六萬元以上三十萬元以下罰鍰的情事，與較低額罰鍰條文的分界。\n【正解理由】依《商業會計法》第 76 條，代表商業之負責人、經理人、主辦及經辦會計人員有下列情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰：未設置會計帳簿、毀損會計帳簿頁數或毀滅審計軌跡、未依規定期限保存會計帳簿報表或憑證、未依規定如期辦理決算、違反第六章第七章規定編製內容顯不確實之決算報表。題列①②③④正對應該條前四款；⑤未依規定簽名或蓋章則落在《商業會計法》第 79 條，其罰鍰為新臺幣一萬元以上五萬元以下，故選 C。\n【逐項排除】\n(A) 納入⑤簽名或蓋章，該情事屬《商業會計法》第 79 條的一萬元至五萬元罰鍰，罰鍰層級不同。\n(B) 漏列②毀損會計帳簿頁數，又誤納⑤，兩處都與《商業會計法》第 76 條所列款次不合。\n(C) ①②③④依序對應《商業會計法》第 76 條第一款至第四款，全部落在六萬元至三十萬元的罰鍰區間。\n(D) 漏列①未依規定設置會計帳簿此一《商業會計法》第 76 條第一款情事，並誤納屬第 79 條的⑤。\n【記憶點】帳簿沒設、頁數毀損、保存逾期、決算不如期，都是六萬到三十萬；漏簽名蓋章掉到一萬到五萬。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-009","傳票上登載之會計項目，下列敘述何者正確？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-011","依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-008","崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-012","甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-007","日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-013","水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-010",108,"甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",false,1786689133482]