[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-049","book-113-1-bookkeeping-law-049",113,1,49,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"A":17,"B":18,"C":19,"D":20},"①③④","①④⑤","②③④","②③⑤","B",null,"本題考點：公司財務報表應先經會計師查核簽證的門檻，出自《公司法》第 20 條第二項及其授權訂定的簽證規則。\n【正解理由】《公司法》第 20 條第二項規定：「公司資本額達一定數額以上或未達一定數額而達一定規模者，其財務報表，應先經會計師查核簽證；其一定數額、規模及簽證之規則，由中央主管機關定之。」條文把門檻拆成資本額這條數額軌，與營運量體這條規模軌；中央主管機關依此授權所定的簽證規則，數額軌採資本額新臺幣三千萬元以上，規模軌採營業收入淨額新臺幣一億元以上或年底在職員工人數一百人以上。①④⑤三者正好落在這兩條軌上，故選 B。\n【逐項排除】\n(A) ①③④：①資本額與④員工人數都是門檻，但③以營業淨利新臺幣一億元計；淨利是損益結果，不是《公司法》第 20 條第二項所稱的規模指標。\n(B) 正確。①資本額新臺幣三千萬元以上屬數額軌，④年底在職員工一百人與⑤營業收入淨額新臺幣一億元屬規模軌，三者皆為應簽證的條件。\n(C) ②③④：②以淨值取代資本額；《公司法》第 20 條第二項寫的是資本額，淨值會隨盈虧與權益變動而浮動，不是該項所定的數額。\n(D) ②③⑤：同時誤用淨值與營業淨利兩個指標，數額軌與規模軌都取錯了衡量基礎。\n【記憶點】三千萬資本、一億營收、一百名員工，三者有一就要簽證。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-048","授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-050","依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-047","臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-114-1-bookkeeping-law-001","依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",114,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-046","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？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-114-1-bookkeeping-law-002","某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",2,[51,54,58,62,66],{"webId":52,"year":41,"stem":53,"number":14},"book-114-1-bookkeeping-law-049","依據行政程序法之規定，下列敘述何者錯誤？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-bookkeeping-law-049",112,"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-bookkeeping-law-049",111,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-049",110,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-049",109,"依商業登記法規定，下列何者屬於應依法申請登記之商業？",false,1786689132420]