[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-022":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-022","book-110-1-bookkeeping-law-022",110,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"兩者並無不同","決算辦理完竣指決算報表提請股東常會承認或股東或合夥人同意後；而決算程序終了係指會計部門編妥決算報表","決算辦理完竣指會計部門編妥決算報表；而決算程序終了係指決算報表提請股東常會承認或股東或合夥人同意後","決算辦理完竣指會計部門編妥決算報表；而決算程序終了係指決算報表提請董事會或董事同意後","C",null,"本題考點：《商業會計法》第八章把決算切成「編表」與「承認」兩個階段，決算辦理完竣與決算程序終了分別對應這兩個時點。\n【正解理由】依《商業會計法》第 65 條，「商業之決算，應於會計年度終了後二個月內辦理完竣；必要時得延長二個半月」，這道期限拘束的是會計部門把決算報表編製完成，故辦理完竣指編妥報表；同法第 68 條第一項則規定「商業負責人應於會計年度終了後六個月內，將商業之決算報表提請商業出資人、合夥人或股東承認」，報表獲得承認，整套決算程序才告終了，同法第 68 條第三項並以承認作為負責人及主辦會計人員解除該年度會計責任的時點。故選 C。\n【逐項排除】\n(A) 兩者分屬《商業會計法》第 65 條的二個月編表期限與同法第 68 條的六個月承認期限，時點與義務主體都不同，並非毫無差別。\n(B) 方向顛倒；把編妥報表說成程序終了、把承認說成辦理完竣，與《商業會計法》第 65 條、第 68 條的先後順序相反。\n(C) 完全對應《商業會計法》第 65 條的編表完竣與同法第 68 條的提請承認，先編後認的順序正確。\n(D) 承認主體寫錯；《商業會計法》第 68 條第一項的承認主體是出資人、合夥人或股東，《公司法》第 20 條第一項亦為提請股東同意或股東常會承認，均非董事會或董事。\n【記憶點】二個月編妥叫辦理完竣，六個月獲承認才叫程序終了。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-024","彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",24,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-025","依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-022",109,"依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",false,1786689133589]