[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-012":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-012","book-110-1-bookkeeping-law-012",110,1,12,"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",{"A":17,"B":18,"C":19,"D":20},"①③④⑤⑦","①④⑤⑥⑦","②④⑤⑥⑦","①②④⑥⑦","B",null,"本題考點：《商業會計法》未編製決算報表之罰鍰主體，及「代表商業之負責人」與董事、監察人之區別。\n【正解理由】依《商業會計法》第 66 條第一項，商業每屆決算應編製營業報告書及財務報表；同法第 78 條第五款明定，違反同法第 66 條第一項規定不編製報表者，由代表商業之負責人、經理人、主辦及經辦會計人員處新臺幣三萬元以上十五萬元以下罰鍰。受委任之記帳士則依同法第 80 條，依法取得代他人處理會計事務資格之人違反第七十八條各款情事之一者，應依各該條規定處罰。故選 B。\n【逐項排除】\n(A) 納入③監察人，監察人不在《商業會計法》第 78 條所列四類主體之內，且該組合漏列⑥經辦會計人員。\n(B) ①董事長為代表商業之負責人、④總經理為經理人、⑥經辦會計與⑦會計長為經辦及主辦會計人員，均屬《商業會計法》第 78 條之處罰主體；⑤張記帳士則依同法第 80 條併予處罰，故本組合正確。\n(C) 納入②董事。《公司法》第 8 條第一項固以董事為股份有限公司之負責人，惟《商業會計法》第 78 條之主體限於代表商業之負責人，未對外代表公司之董事不在其列。\n(D) 同時納入②董事又漏列⑤張記帳士：前者不合《商業會計法》第 78 條之主體範圍，後者漏掉同法第 80 條對受託處理會計事務之人之處罰。\n【記憶點】罰的是代表商業之負責人、經理人、主辦與經辦會計人員四類，加上受託記帳之人，董事與監察人不在名單上。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-010","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",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-014","有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-015","大鵬電子公司擁有甲、乙兩棟辦公大樓，甲棟供營業使用，乙棟供出租賺取租金，此兩棟大樓可否辦理資產重估、認列減損損失？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-012",112,"下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-012",108,"台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",false,1786689133502]