[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-039":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-105-1-記帳相關法規概要-039","book-105-1-bookkeeping-law-039",105,1,39,"依公司法規定，外國公司欲在中華民國境內營業，必須先辦理認許，並於認許後 15 日內，向主管機關再辦理下列何者之登記？",{"A":17,"B":18,"C":19,"D":20},"在臺代表處設立登記","子公司設立登記","分公司設立登記","在臺辦公室設立登記","C",null,"本題考點：《公司法》對外國公司在中華民國境內營業所須辦理的登記種類。\n【正解理由】依《公司法》第 4 條，外國公司謂以營利為目的，依照外國法律組織登記，並經中華民國政府認許，在中華民國境內營業之公司；同法第 371 條第二項則明定：「非經認許，並辦理分公司登記者，不得在中華民國境內營業。」可見認許之外還須另辦分公司登記，兩者兼備才取得境內營業的資格，題目所問認許後應再辦理的登記即指分公司設立登記，故選 C。\n【逐項排除】\n(A) 在臺代表處設立登記不是認許後的必辦登記。《公司法》第 386 條所處理的，是外國公司無意在境內設立分公司營業、未經申請認許而派代表人為業務上法律行為時的報備與代表人辦事處，路徑與本題相反。\n(B) 子公司是依中華民國法律另行設立的獨立公司，其設立登記與外國公司本身的認許無涉，並非《公司法》第 371 條第二項所要求的登記。\n(C) 正確。《公司法》第 371 條第二項把分公司登記與認許並列為境內營業的前提，本項與條文文字相符。\n(D) 在臺辦公室設立登記並非《公司法》所定的登記種類，該法第 386 條僅有代表人辦事處的報備機制，並無此一名目。\n【記憶點】外國公司要在境內營業，認許加分公司登記，兩張缺一不可。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-038","依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-040","依公司法規定，自然人一人即可設立之公司為下列何種公司？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-037","依行政程序法規定，有關行政處分時，得為附款之敘述，下列何者錯誤？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-041","公司應收之股款，股東並未實際繳納，而以申請文件表明收足，或股東雖已繳納而於登記後將股款發還股東，或任由股東收回者，為資本不實，公司法對此設有相關之規範，惟不包括下列何者？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-036","依據民國 104 年新修正之行政程序法，授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，下列敘述何者錯誤？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-042","A 股份有限公司（下稱 A 公司）設立後選任甲為總經理，惟未向主管機關辦理登記，後甲因違反競業禁止而遭董事會撤換，改選為乙，向主管機關登記時卻登記為甲。請問下列敘述何者正確？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-039",114,"甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-039",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-039",112,"張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-039",111,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-039",110,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",false,1786689136107]