[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-018":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-018","book-110-1-bookkeeping-law-018",110,1,18,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"在有限公司，應有全體股東過半數之同意","在股份有限公司，應有董事會以董事過半數之出席，及出席董事過三分之二之同意","在無限公司，應有全體股東二分之一同意","在兩合公司，應有全體股東過二分之一同意","A",null,"本題考點：《商業會計法》第 5 條第二項就公司組織主辦會計人員任免所定之四種公司同意門檻。\n【正解理由】依《商業會計法》第 5 條第二項，公司組織之商業，其主辦會計人員之任免，在股份有限公司，應由董事會以董事過半數之出席，及出席董事過半數之同意；在有限公司，應有全體股東過半數之同意；在無限公司、兩合公司，應有全體無限責任股東過半數之同意。題示除章程有較高規定外，即同條第三項所定公司章程有較高規定者從其規定，法定門檻為下限。有限公司之門檻即全體股東過半數之同意。故選 A。\n【逐項排除】\n(A) 有限公司應有全體股東過半數之同意，與《商業會計法》第 5 條第二項之文字一致。\n(B) 股份有限公司之出席董事同意比例寫成三分之二。《商業會計法》第 5 條第二項所定為董事會以董事過半數之出席，及出席董事過半數之同意。\n(C) 無限公司寫成全體股東二分之一同意。《商業會計法》第 5 條第二項就無限公司所定主體為全體無限責任股東，門檻為過半數。\n(D) 兩合公司寫成全體股東過二分之一同意。《商業會計法》第 5 條第二項就兩合公司同以全體無限責任股東過半數為門檻，有限責任股東不計入。\n【記憶點】主辦會計任免的門檻一律是過半數，差別在算誰：股份有限公司算董事會、有限公司算全體股東、無限與兩合算全體無限責任股東。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-017","臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-019","適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-016","臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-020","依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",20,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-021","依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-018",108,"甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",false,1786689133556]