[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-019":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-019","book-110-1-bookkeeping-law-019",110,1,19,"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",{"A":17,"B":18,"C":19,"D":20},"②③⑤","①②③④","①②④","①②⑤","C",null,"本題考點：《商業會計法》適用主體之範圍，以及小規模獨資、合夥之排除。\n【正解理由】依《商業會計法》第 2 條第一項，本法所稱商業指以營利為目的之事業，其範圍依商業登記法、公司法及其他法律之規定；同法第 82 條第一項則規定小規模之合夥或獨資商業，得不適用本法之規定。①公司依《公司法》第 1 條第一項係以營利為目的、依該法組織登記成立之社團法人；②非小規模之獨資、合夥符合《商業登記法》第 3 條所稱以營利為目的、以獨資或合夥方式經營之事業；④信用合作社係依其他法律設立經營之營利事業，落在《商業會計法》第 2 條第一項所指其他法律之範圍內。故選 C。\n【逐項排除】\n(A) 納入③小規模之獨資、合夥與⑤私立學校，且漏列①公司，與《商業會計法》第 2 條第一項及同法第 82 條第一項均不合。\n(B) 納入③小規模之獨資、合夥。該類商業依《商業會計法》第 82 條第一項得不適用本法，其認定標準由中央主管機關定之。\n(C) ①公司、②非小規模之獨資、合夥、④信用合作社均屬《商業會計法》第 2 條第一項所稱以營利為目的之事業，且未被同法第 82 條第一項排除。\n(D) 納入⑤私立學校。私立學校非以營利為目的，不符《商業會計法》第 2 條第一項所稱商業之定義。\n【記憶點】以營利為目的才算商業，範圍交由商業登記法、公司法與其他法律去定；小規模獨資合夥可豁免，非營利的私立學校根本不在門內。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-018","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？",18,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-022","依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-019",113,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-019",112,"會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-019",111,"在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-019",109,"已支付所得稅金額超過本期及前期應付金額之部分，稱為：",false,1786689133567]