[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-048":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-048","book-105-1-bookkeeping-law-048",105,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"目的事業中央主管機關","金融監督管理委員會","商業所在地之主管機關","商業所在地之法院","C",null,"本題考點：獨資商業受勒令歇業處分確定時，依《商業登記法》應由處分機關通知何機關撤銷或廢止其商業登記。\n【正解理由】A 彩券行為獨資組織，屬《商業登記法》第 3 條所稱以營利為目的、以獨資或合夥方式經營之事業，其登記事務依《商業登記法》辦理。依《商業登記法》第 7 條，商業之經營有違反法律或法規命令，受勒令歇業處分確定者，應由處分機關通知商業所在地主管機關，廢止其商業登記或部分登記事項；《商業登記法》第 6 條第二項亦明定，業務之許可經目的事業主管機關撤銷或廢止確定者，各該目的事業主管機關應通知商業所在地主管機關，撤銷或廢止其商業登記或部分登記事項。財政部為處分機關兼目的事業主管機關，其應通知者為商業所在地之主管機關，故選 C。\n【逐項排除】\n(A) 目的事業中央主管機關：即本題發出勒令歇業處分之財政部自身，是通知之發動者，而非受通知辦理撤銷或廢止登記之機關。\n(B) 金融監督管理委員會：與公益彩券經營之許可及商業登記均無管轄關聯。\n(C) 商業所在地之主管機關：即《商業登記法》第 6 條第二項、第 7 條明定之受通知機關，正確。\n(D) 商業所在地之法院：法院非辦理商業登記之機關，商業登記之撤銷或廢止毋須通知法院辦理。\n【記憶點】獨資合夥被勒令歇業，處分機關通知「商業所在地主管機關」；公司則通知中央主管機關。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-047","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？",47,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-106-1-bookkeeping-law-001","依現行記帳士法之規定，某君未依法取得記帳士或記帳及報稅代理業務人資格，擅自代他人記帳及報稅者，應如何處置？",106,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-048",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-048",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-048",112,"甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-048",111,"某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-048",110,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689136195]