[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-035":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-112-1-記帳相關法規概要-035","book-112-1-bookkeeping-law-035",112,1,35,"主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",{"A":17,"B":18,"C":19,"D":20},"不編製報表","毀損會計帳簿頁數","偽造或變造會計憑證","未設置會計帳簿","A",null,"本題考點：《商業會計法》罰則章各條的罰鍰級距，考哪一項情事落在新臺幣三萬元以上十五萬元以下這一級。\n【正解理由】依《商業會計法》第 78 條，代表商業之負責人、經理人、主辦及經辦會計人員有該條各款情事之一者，處新臺幣三萬元以上十五萬元以下罰鍰，其第五款所列情事即為不編製報表。不編製決算應編之報表正落在這一級距，故選 A。\n【逐項排除】\n(A) 屬之。不編製報表為《商業會計法》第 78 條第五款，罰鍰為新臺幣三萬元以上十五萬元以下。\n(B) 非此級距。毀損會計帳簿頁數為《商業會計法》第 76 條第二款，罰鍰為新臺幣六萬元以上三十萬元以下。\n(C) 非罰鍰。偽造或變造會計憑證為《商業會計法》第 71 條第三款，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金，屬刑事責任。\n(D) 非此級距。未設置會計帳簿為《商業會計法》第 76 條第一款，罰鍰為新臺幣六萬元以上三十萬元以下。\n【記憶點】未設帳與毀損帳簿頁數走六萬到三十萬，不編報表走三萬到十五萬，偽造變造憑證直接進刑責。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-034","下列有關損益計算之敘述，何者錯誤？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-036","下列會計項目何者不屬於其他權益？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-033","下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-037","下列敘述何者錯誤？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-032","下列有關應收帳款及應收票據之敘述，何者錯誤？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-038","公司因下列何種原因解散者，應進行清算？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-035",114,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-035",113,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-035",111,"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：",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-035",109,"商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",false,1786689132784]