[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-記帳相關法規概要-039","book-106-1-bookkeeping-law-039",106,1,39,"丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"撤銷或廢止其登記","停止營業一個月","不符第 29 條第 1 項第 1 款撤銷或廢止其登記之規定，也不適用第 30 條登記事項虛偽情事之行政罰","不符第 29 條第 1 項第 1 款撤銷或廢止其登記之規定，得適用第 30 條登記事項虛偽情事之行政罰","D",null,"本題考點：《商業登記法》第 29 條第一項第一款撤銷或廢止登記的要件，與同法第 30 條登記事項虛偽之行政罰，兩者要件不同。\n【正解理由】依《商業登記法》第 29 條第一項第一款，得撤銷或廢止商業登記者，限於「登記事項有偽造、變造文書，經有罪判決確定」；題示不起訴處分、緩起訴處分確定，以及無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定等情形，均不該當該款要件，不得逕依該款撤銷或廢止登記。惟《商業登記法》第 30 條規定「申請登記事項有虛偽情事者，其商業負責人處新臺幣六千元以上三萬元以下罰鍰」，其要件僅為登記事項虛偽，未以刑事有罪判決為前提，仍有適用，故選 D。\n【逐項排除】\n(A) 敘述錯誤。撤銷或廢止登記須以《商業登記法》第 29 條第一項第一款「經有罪判決確定」為要件，題示情形不備。\n(B) 敘述錯誤。《商業登記法》並無「停止營業一個月」此種法律效果，本情形所定者為撤銷或廢止登記與罰鍰。\n(C) 敘述錯誤。前段關於《商業登記法》第 29 條第一項第一款要件不備的判斷可採，後段否定同法第 30 條之適用則不正確。\n(D) 敘述正確。既不該當《商業登記法》第 29 條第一項第一款之要件，又該當同法第 30 條登記事項虛偽之處罰要件。\n【記憶點】刑事未定罪不等於行政不罰——《商業登記法》第 29 條第一項第一款看有罪判決確定，同法第 30 條只看登記是否虛偽。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-036","依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-040","關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-035","依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-041","甲公司為乙公司法人股東，指定張三代表行使職務，若①依公司法第 27 條第 1 項規定，甲公司當選為董事及董事長，或②依公司法第 27 條第 2 項規定，張三當選為董事及董事長，則乙公司登記之董事、董事長為何者？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-034","依現行記帳士法之規定，下列敘述何者錯誤？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-042","甲商行經查遷離原址，逾 6 個月未申請商業登記之變更登記，經縣政府通知仍未辦理，該縣縣政府依商業登記法第 29 條第 1 項第 3 款，撤銷其商業登記，則縣政府此項行為下列何者正確？",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,1786689135645]