[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-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-114-1-記帳相關法規概要-046","book-114-1-bookkeeping-law-046",114,1,46,"下列何者非商業負責人？",{"A":17,"B":18,"C":19,"D":20},"經理人","董事","有限合夥人","清算人","C",null,"本題考點：商業負責人的法定範圍，須先經《商業會計法》第 4 條轉介，再回《公司法》與《商業登記法》認定。\n【正解理由】《商業會計法》第 4 條規定「本法所定商業負責人之範圍，依公司法、商業登記法及其他法律有關之規定」。《公司法》第 8 條第一項以無限公司、兩合公司之執行業務或代表公司之股東，及有限公司、股份有限公司之董事為公司負責人；同法第 8 條第二項再把經理人、清算人、臨時管理人，及股份有限公司之發起人、監察人、檢查人、重整人、重整監督人於執行職務範圍內納入。《商業登記法》第 10 條第一項以獨資組織之出資人或其法定代理人、合夥組織之「執行業務之合夥人」為商業負責人，同法第 10 條第二項規定經理人在執行職務範圍內亦為商業負責人。有限合夥人不執行業務，未落入上開任一款，故選 C。\n【逐項排除】\n(A) 是。經理人依《公司法》第 8 條第二項與《商業登記法》第 10 條第二項，於執行職務範圍內為負責人。\n(B) 是。董事在有限公司與股份有限公司即當然負責人，見《公司法》第 8 條第一項後段。\n(C) 非。《商業登記法》第 10 條第一項就合夥組織僅列「執行業務之合夥人」，有限合夥人不執行業務，亦非《公司法》第 8 條所列之身分。\n(D) 是。清算人依《公司法》第 8 條第二項，於執行職務範圍內為公司負責人。\n【記憶點】判準是「有無執行業務或執行職務」，只出資者不列入負責人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-045","記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-047","公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-044","A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-048","交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-043","記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-049","依據行政程序法之規定，下列敘述何者錯誤？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"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":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-046",112,"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",{"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,1786689131904]