[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-049":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-049","book-105-1-bookkeeping-law-049",105,1,49,"依商業登記法規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"同一地址不得登記二家以上商業","商業開業前，應將負責人之姓名、住、居所、身分證明文件字號及出資額申請登記","商業開業前，應將資本額申請登記","商業登記並無最低資本額規定之限制","A",null,"本題考點：《商業登記法》開業登記應登記事項、名稱限制與資本額規定，辨認法無明文之敘述。\n【正解理由】依《商業登記法》第 28 條第一項，商業在同一直轄市或縣（市），不得使用與已登記之商業「相同之名稱」；該法限制的是同一行政區域內名稱之重複，並無「同一地址不得登記二家以上商業」之規定，此一敘述於法無據，為本題應挑出之錯誤敘述，故選 A。\n【逐項排除】\n(A) 錯誤：《商業登記法》第 28 條第一項僅禁止同一直轄市或縣（市）內使用相同之商業名稱，未禁止同一地址登記二家以上商業，此敘述於法無據。\n(B) 正確：《商業登記法》第 9 條第一項第六款明定，商業開業前應將負責人之姓名、住、居所、身分證明文件字號及出資額申請登記。\n(C) 正確：《商業登記法》第 9 條第一項第四款明定資本額為商業開業前應申請登記之事項。\n(D) 正確：《商業登記法》就資本額僅要求據實申請登記，並無最低資本額之限制規定。\n【記憶點】商業登記管「同縣市名稱不重複」，不管「地址不重複」，也沒有最低資本額門檻。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-106-1-bookkeeping-law-002","彰化公司與陳記帳士簽訂委任書，委託其向國稅局報繳本期營業稅，因陳記帳士的疏忽漏報一筆巨額銷售額，導致彰化公司遭國稅局處以高額漏稅罰鍰，請問下列敘述何者正確？ ①國稅局罰鍰對象為彰化公司 ②國稅局罰鍰對象為陳記帳士 ③陳記帳士可以不負賠償責任 ④陳記帳士應負賠償責任 ⑤陳記帳士此項行為屬應付懲戒事項",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-049",114,"依據行政程序法之規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-049",113,"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",{"webId":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",false,1786689136202]