[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-041":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-113-1-記帳相關法規概要-041","book-113-1-bookkeeping-law-041",113,1,41,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",{"A":17,"B":18,"C":19,"D":20},"法院","財政部","經濟部","商業所在地之直轄（縣）市政府","A",null,"本題考點：《商業會計法》第 70 條由法院選派檢查員的檢查權，以及規避該檢查所生罰鍰由誰裁處。\n【正解理由】依《商業會計法》第 70 條，「商業之利害關係人，得因正當理由，聲請法院選派檢查員，檢查該商業之會計帳簿報表及憑證」；同法第 79 條第六款則把「規避、妨礙或拒絕依第七十條所規定之檢查」列為處新臺幣一萬元以上五萬元以下罰鍰之情形，而依《商業會計法》罰則章之規定，該款罰鍰由法院處罰，故選 A。\n【逐項排除】\n(A) 檢查員既由法院依利害關係人之聲請選派，規避該檢查所生之罰鍰亦由法院裁處，與題目所示之罰鍰額度相對應。\n(B) 財政部並非《商業會計法》的主管機關，同法第 3 條第一項所列者為經濟部與地方政府。\n(C) 經濟部依《商業會計法》第 3 條第一項為中央主管機關，但本款罰鍰的裁處者不是主管機關。\n(D) 直轄市政府、縣（市）政府依《商業會計法》第 3 條第一項為地方主管機關，同樣不是本款罰鍰的裁處者。\n【記憶點】法院選的檢查員，罰鍰也回到法院。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-040","商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-042","依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-039","商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-043","下列有關經聽證做成行政處分之敘述，何者錯誤？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-038","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？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-044","依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-041",114,"下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-041",112,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-041",111,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-041",110,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-041",109,"乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",false,1786689132343]