[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-036":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-111-1-記帳相關法規概要-036","book-111-1-bookkeeping-law-036",111,1,36,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"A":17,"B":18,"C":19,"D":20},"商業登記主管機關及商業會計主管機關均為經濟部","商業登記主管機關為經濟部、商業會計主管機關為桃園市政府","商業登記主管機關及商業會計主管機關均為桃園市政府","商業登記主管機關為桃園市政府、商業會計主管機關為經濟部","C",null,"本題考點：設於直轄市的獨資商號，其商業登記主管機關與商業會計主管機關應分別依《商業登記法》與《商業會計法》各自的主管機關條文判定。\n【正解理由】《商業登記法》第 2 條第一項規定本法所稱主管機關在中央為經濟部，在直轄市為直轄市政府，在縣（市）為縣（市）政府；同法第 8 條並規定登記之申請向商業所在地之主管機關為之。乙商號設於桃園市，商業登記主管機關即為桃園市政府。商業會計方面，《商業會計法》第 3 條第一項的三級主管機關規定相同，同法第 3 條第二項第二款並將中央主管機關委辦登記之公司及受理登記之商業，其商業會計事務之管理，劃歸直轄市主管機關；獨資商號屬受理登記之商業，其商業會計主管機關亦為桃園市政府，兩者相同，故選 C。\n【逐項排除】\n(A) 依《商業會計法》第 3 條第二項第一款，中央主管機關即經濟部之權責為法令政策之制訂宣導及受理登記之公司其會計事務之管理，本題兩項主管機關均非經濟部。\n(B) 商業登記主管機關依《商業登記法》第 2 條第一項為桃園市政府，本項前半段寫經濟部即錯。\n(C) 兩項主管機關均為桃園市政府，與《商業登記法》第 2 條第一項及《商業會計法》第 3 條第二項第二款相符，為應選項。\n(D) 商業會計主管機關依《商業會計法》第 3 條第二項第二款為直轄市政府，本項後半段寫經濟部即錯。\n【記憶點】獨資商號設在直轄市，登記與會計兩條線都停在直轄市政府。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-035","關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-037","關於商業會計法規定之會計憑證，下列敘述何者錯誤：",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-034","商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-038","A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-033","關於公司登記，下列敘述何者正確？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-039","關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-036",110,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-036",109,"記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",false,1786689133255]