[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-020":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-020","book-110-1-bookkeeping-law-020",110,1,20,"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？",{"A":17,"B":18,"C":19,"D":20},"主辦會計","監察人","代表商業之負責人","經理人","C",null,"本題考點：《商業會計法》第 69 條決算報表備置於本機構之義務主體。\n【正解理由】依《商業會計法》第 69 條第一項，代表商業之負責人應將各項決算報表備置於本機構；同條第二項並規定商業之利害關係人如因正當理由而請求查閱前項決算報表時，代表商業之負責人於不違反其商業利益之限度內，應許其查閱。條文把備置與許可查閱兩項義務，同時繫於代表商業之負責人。故選 C。\n【逐項排除】\n(A) 主辦會計依《商業會計法》第 66 條第三項須於決算報表簽名或蓋章負責，但同法第 69 條第一項所定備置於本機構之義務人並非主辦會計。\n(B) 監察人在《商業會計法》第 69 條中未被課予備置義務；其查核董事會編造提出股東會各種表冊之職權，另見《公司法》第 219 條第一項。\n(C) 代表商業之負責人，與《商業會計法》第 69 條第一項之文字完全一致，且同條第二項之許可查閱義務亦繫於同一主體。\n(D) 經理人依《商業會計法》第 66 條第三項同須於決算報表簽名或蓋章，惟同法第 69 條第一項未將備置義務課予經理人。\n【記憶點】簽名蓋章是負責人、經理人、主辦會計三個人的事；備置於本機構只有代表商業之負責人一個人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-023","依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-020",113,"下列有關商業登記之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-020",112,"為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-020",111,"有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-020",109,"依商業會計處理準則第 44 條規定，商業發生於那一段期間之重大事項為期後事項？",false,1786689133573]