[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-047":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-047","book-105-1-bookkeeping-law-047",105,1,47,"依商業登記法規定，法定代理人為無行為能力人或限制行為能力人經營已登記之商業者，則法定代理人為商業負責人，應於幾日內申請登記，登記時應加具法定代理人證明文件？",{"A":17,"B":18,"C":19,"D":20},"10 日內","15 日內","20 日內","30 日內","B",null,"本題考點：《商業登記法》第 12 條法定代理人代無行為能力人或限制行為能力人經營已登記商業時，申請登記之期限。\n【正解理由】依《商業登記法》第 12 條，法定代理人為無行為能力人或限制行為能力人經營已登記之商業者，則法定代理人為商業負責人，應於十五日內申請登記，登記時應加具法定代理人證明文件。題幹情形之登記期限即十五日；逾越此期限者，依《商業登記法》第 33 條，其商業負責人處新臺幣一千元以上五千元以下罰鍰，故選 B。\n【逐項排除】\n(A) 10 日內：《商業登記法》第 12 條明定十五日，十日於法無據。\n(B) 15 日內：與《商業登記法》第 12 條「應於十五日內申請登記」之明文相符，正確。\n(C) 20 日內：《商業登記法》並無二十日之登記期限規定。\n(D) 30 日內：非《商業登記法》第 12 條所定期限，三十日於法無據。\n【記憶點】商業登記的期限題先想十五日——法定代理人登記、經理人任免、變更登記、歇業登記都是十五日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-046","關於記帳士職業倫理道德規範之內容，下列敘述何者錯誤？",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-048","依商業登記法規定，A 彩券行（獨資）獲財政部許可經營銷售公益彩券，因違法經營地下六合彩被財政部勒令歇業，財政部應通知下列何機關撤銷或廢止其商業登記或部分登記事項？",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-045","依據記帳士職業倫理道德規範，共列舉數項記帳士應遵守之行為準則，下列何者非屬之？",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-049","依商業登記法規定，下列何者錯誤？",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-044","公司之下列登記事項，何者目前仍無法在主管機關之資訊網站查閱？",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-050","依記帳士職業倫理道德規範，李君記帳士對於委任人委辦事項，應遵守保密原則，但下列何情事除外？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-047",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-047",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-047",112,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-047",111,"商業會計法對財務報表會計項目之規定，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-047",110,"李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689136171]