[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-044":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-044","book-106-1-bookkeeping-law-044",106,1,44,"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？",{"A":17,"B":18,"C":19,"D":20},"解散登記","廢止登記","停業登記","歇業登記","B",null,"本題考點：分支機構（分公司）終止營業時，應辦理的登記種類與申請期限。\n【正解理由】分公司終止營業，消滅的只是該分支機構的登記狀態，公司本身的法人格並未消滅，因此要辦的不是解散登記，而是把該分支機構的登記予以廢止。《商業登記法》第 14 條第二項就分支機構明定「前項分支機構終止營業時，應自事實發生之日起十五日內，向分支機構所在地之主管機關申請廢止登記」，登記種類與十五日的期限均與題示相符；《公司法》第 387 條第四項、第五項則授權中央主管機關就公司之登記事項及其變更訂定辦法，其中包括申請期限，同法第 387 條第六項並對違反所定申請期限者定有罰鍰。應申請者為廢止登記，故選 B。\n【逐項排除】\n(A) 敘述錯誤。解散登記針對的是公司本身之解散，《公司法》第 397 條第一項所處理者即公司之解散未申請解散登記時之廢止；分公司終止營業不使公司解散。\n(B) 敘述正確。理由如上。\n(C) 敘述錯誤。停業登記針對暫停營業而日後尚須復業之情形，《商業登記法》第 17 條第一項要求於停業前申請停業之登記、復業前申請復業之登記，與終止營業不同。\n(D) 敘述錯誤。歇業登記是《商業登記法》第 18 條就商業本身終止營業所定的登記，適用對象是該商業整體，而非分支機構之終止營業。\n【記憶點】分支機構收攤用廢止、商業整體收攤用歇業、公司法人格結束才談解散；期限一律十五日內。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-043","依商業登記法之規定，下列何者錯誤？",43,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-047","施記帳士客戶甲商行準備轉讓，為了賣個好價格，請施記帳士配合將財務報表、財務比例美化，惟施記帳士乃依循一般公認會計原則及相關法規，客觀公正詳實處理甲商行財務報表及財務比例，請問施記帳士的作為，符合記帳士全國聯會之記帳士職業倫理道德規範中那一項規範？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-044",114,"A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-044",113,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-044",112,"李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-044",111,"商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-044",110,"依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",false,1786689135686]