[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-045":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-045","book-106-1-bookkeeping-law-045",106,1,45,"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？",{"A":17,"B":18,"C":19,"D":20},"設立登記","解散登記","停業登記","變更登記","D",null,"本題考點：公司合併後各參與公司應辦理之登記種類——存續公司、消滅公司與新設公司之登記各不相同。\n【正解理由】依《公司法》第 75 條，因合併而消滅之公司，其權利義務應由合併後存續或另立之公司承受；又依《公司法》第 318 條，存續公司應即召集合併後之股東會為合併事項之報告，有變更章程必要者並為變更章程。存續公司之法人格於合併後繼續存在，僅因承受消滅公司之權利義務，其資本額、股份總數、章程等已登記事項發生變動；而《公司法》第 12 條明定已登記之事項有變更而不為變更之登記者，不得以其事項對抗第三人，故存續公司應向主管機關辦理變更登記，故選 D。\n【逐項排除】\n(A) 設立登記：依《公司法》第 6 條，公司非在中央主管機關登記後不得成立；設立登記係新成立之公司所辦，於新設合併時由另立之新公司辦理，存續公司早已完成設立登記，法人格未中斷，無須重辦。\n(B) 解散登記：因合併而消滅之公司始生解散問題；且依《公司法》第 24 條，解散之公司除因合併、分割或破產而解散外，應行清算，可見因合併而解散者連清算程序都免辦，存續公司更無辦理解散登記之餘地。\n(C) 停業登記：係公司暫停營業時所辦之登記，存續公司於合併後承受消滅公司之權利義務並繼續營業，與停業無涉。\n(D) 變更登記：正確。存續公司僅登記事項變動而法人格不變，應辦理變更登記。\n【記憶點】合併三分法——存續變更、消滅解散、新設設立。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-048","依記帳士職業倫理道德規範，下列何項基本原則係指記帳士於提供委任人服務時，應能運用所需之知識、技能及經驗？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",false,1786689135697]