[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-043":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-043","book-106-1-bookkeeping-law-043",106,1,43,"依商業登記法之規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業暫停營業六個月以上者，應於停業前申請停業之登記","商業終止營業時，應自事實發生之日起十五日內，申請歇業登記","商業之繼承登記，應自繼承開始後六個月內，申請為變更登記","經理人之任免或調動，應自事實發生之日起十五日內申請登記","A",null,"本題考點：《商業登記法》各類登記的申請門檻與期限——停業登記、歇業登記、繼承所致之變更登記與經理人任免登記。\n【正解理由】依《商業登記法》第 17 條第一項，商業暫停營業「一個月以上」者，應於停業前申請停業之登記，並於復業前申請復業之登記，但已依加值型及非加值型營業稅法規定申報者不在此限；《商業登記法》第 17 條第二項並定停業期間最長不得超過一年，有正當理由經商業所在地主管機關核准者不在此限。選項 A 把門檻寫成暫停營業「六個月以上」，與條文所定的一個月不符，故選 A。\n【逐項排除】\n(A) 敘述錯誤。理由如上，《商業登記法》第 17 條第一項的停業登記門檻是暫停營業一個月以上，本項誤植為六個月以上。\n(B) 敘述正確。《商業登記法》第 18 條明定商業終止營業時，應自事實發生之日起十五日內，申請歇業登記。\n(C) 敘述正確。《商業登記法》第 15 條第一項明定登記事項有變更時，因繼承所致之變更登記應自繼承開始後六個月內為之。\n(D) 敘述正確。《商業登記法》第 13 條明定經理人之任免或調動，應自事實發生之日起十五日內申請登記。\n【記憶點】停業看「一個月」、歇業與經理人異動看「十五日」、繼承所致之變更看「六個月」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-044","依公司法及相關法規之規定，分公司終止營業，應於終止營業後十五日內，向主管機關申請何種登記？",44,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-045","依公司法及相關法規之規定，公司為合併時，存續之公司，應向主管機關辦理何種登記？",45,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-046","乙商行洽請林記帳士為該商行記帳報稅，惟乙商行合夥人間發生糾紛，無法提供必要之帳簿文據憑證或關係文件，致無公正詳實之記帳報稅，林記帳士當場拒絕接受委任，請問林記帳士之作為符合中華民國記帳士執業道德規範中那一項規範？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",false,1786689135677]