[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-046":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-046","book-112-1-bookkeeping-law-046",112,1,46,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"A":17,"B":18,"C":19,"D":20},"③④","②③⑤","②③④⑤","①②③④⑤","A",null,"本題考點：《商業會計法》第 73 條得減輕或免除其刑之人員範圍。\n【正解理由】依《商業會計法》第 73 條，主辦、經辦會計人員或以電子方式處理會計資料之有關人員，犯前二條之罪，於事前曾表示拒絕或提出更正意見有確實證據者，得減輕或免除其刑。條文列舉之主體僅有兩類：③主辦、經辦會計人員，與④以電子方式處理會計資料之有關人員；商業負責人、查帳會計師、記帳士均不在列，故選 A。\n【逐項排除】\n(A) ③④：完全對應《商業會計法》第 73 條列舉之兩類主體，正確。\n(B) ②③⑤：②查帳會計師與⑤記帳士、記帳及報稅代理人均非《商業會計法》第 73 條列舉之主體，不得依該條減免其刑。\n(C) ②③④⑤：③④固然正確，但混入②會計師與⑤記帳士即不合條文。\n(D) ①②③④⑤：①商業負責人雖可為犯罪主體，卻不在《商業會計法》第 73 條得減免其刑之列；條文僅及於主辦、經辦會計人員與以電子方式處理會計資料之有關人員。\n【記憶點】得減輕或免除其刑的只有兩種人：主辦、經辦會計人員＋電子方式處理會計資料之有關人員。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-045","甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-047","張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-044","李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-048","甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-043","自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-049","甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-046",113,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-046",111,"下列何者非商業會計法規定之商業負責人？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-046",109,"依公司法規定，下列對於外國公司之敘述，何者錯誤？",false,1786689132884]