[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-038":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-038","book-111-1-bookkeeping-law-038",111,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"A 營造廠應根據事實及金額作成憑證，由其負責人或該負責人指定人員簽名或蓋章，憑以記帳","A 營造廠未取得原始憑證，應依商業會計法第 78 條第 2 款規定，處新臺幣 1 萬元以上 10 萬元以下罰鍰","A 營造廠未取得進貨憑證，應依稅捐稽徵法第 44 條規定，按查明認定總額處 5%罰鍰","A 營造廠未取得進貨憑證係可歸責於非法業者 B 之因素，所以 A 營造廠未有應依相關法令處罰之問題","A",null,"本題考點：原始憑證因事實上限制無法取得時的法定處理方式，以及該情形是否構成未取得憑證的處罰事由。\n【正解理由】《商業會計法》第 19 條第二項規定原始憑證因事實上限制無法取得，或因意外事故毀損、缺少或滅失者，除依法令規定程序辦理外，應根據事實及金額作成憑證，由商業負責人或其指定人員簽名或蓋章，憑以記帳。向未依法辦理登記之業者進貨而無從取得外來憑證，正屬事實上限制無法取得的情形，A 所述處理方式與該項規定相符，故選 A。\n【逐項排除】\n(A) 依《商業會計法》第 19 條第二項根據事實及金額作成憑證，並由負責人或其指定人員簽名或蓋章憑以記帳，是條文明定的處理方式，敘述正確，為應選項。\n(B) 《商業會計法》第 78 條第二款所處罰者，是違反第 14 條規定不取得原始憑證或給予他人憑證，罰鍰為新臺幣三萬元以上十五萬元以下，與本項所載金額不符；且依同法第 19 條第二項作成憑證後即無不取得憑證之狀態。\n(C) 本項所援引之處罰以應自他人取得憑證而未取得為要件，本題既已依《商業會計法》第 19 條第二項作成憑證憑以記帳，即非未依規定取得憑證之情形。\n(D) 《商業會計法》第 19 條第二項是課予商業自行作成憑證的義務，不因無法取得憑證係可歸責於交易相對人而免除；若連事實憑證都未作成，仍有依法處罰的問題。\n【記憶點】拿不到憑證不是免責事由，而是改由自己根據事實及金額作成憑證並簽章記帳。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-036","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？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-040","依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",40,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-041","依商業會計處理準則規定，下列會計項目，何者為流動負債？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-038",113,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-038",112,"公司因下列何種原因解散者，應進行清算？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-038",110,"依公司法規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-038",109,"違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",false,1786689133278]