[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-040":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-107-1-記帳相關法規概要-040","book-107-1-bookkeeping-law-040",107,1,40,"依據公司法第 10 條之規定，主管機關得依職權或利害關係人之申請，命令解散公司，下列相關敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"公司設立登記後六個月尚未開始營業。但已辦妥延展登記者，不在此限","開始營業後自行停止營業六個月以上。但已辦妥停業登記者，不在此限","公司名稱經法院判決確定不得使用，公司於判決確定後六個月內尚未辦妥名稱變更登記，並經主管機關令其限期辦理仍未辦妥","未於規定期限內，檢送公司設立登記資本額經會計師查核簽證之文件者。但於六個月內已檢送者，不在此限","D",null,"本題考點：《公司法》第 10 條命令解散的四款事由，尤其第四款但書的時間點。\n【正解理由】《公司法》第 10 條第四款規定，未於《公司法》第 7 條第一項所定期限內檢送經會計師查核簽證之文件者，主管機關得命令解散，但於主管機關命令解散前已檢送者，不在此限。除外的時點是主管機關命令解散前，不是設立登記後六個月內；該選項把但書改寫成六個月內已檢送，與條文不符，故選 D。\n【逐項排除】\n(A) 設立登記後六個月尚未開始營業，但已辦妥延展登記者不在此限：與《公司法》第 10 條第一款相符。\n(B) 開始營業後自行停止營業六個月以上，但已辦妥停業登記者不在此限：與《公司法》第 10 條第二款相符。\n(C) 公司名稱經法院判決確定不得使用，公司於判決確定後六個月內尚未辦妥名稱變更登記，並經主管機關令其限期辦理仍未辦妥：與《公司法》第 10 條第三款相符。\n(D) 但書寫成六個月內已檢送：錯誤，《公司法》第 10 條第四款的但書為主管機關命令解散前已檢送者；至於檢送的期限，《公司法》第 7 條第一項定為申請設立登記時或設立登記後三十日內。\n【記憶點】《公司法》第 10 條前三款都用六個月，第四款卻改看主管機關命令解散前有無補送。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-039","依據行政程序法之規定，下列敘述何者錯誤？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-041","公開發行股票之公司為他公司有限責任股東時，其所有投資總額，除以投資為專業或公司章程另有規定或經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議者外，原則上不得超過本公司實收股本之多少百分比？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-038","無效之行政處分，自何時起失其效力？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-042","主管機關查核公司財務報表，或派員檢查公司業務及財務狀況時，得令公司提出證明文件、單據、表冊及有關資料，除法律另有規定外，應保守秘密，並於收受後幾日內查閱發還？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-037","授予利益之違法行政處分之撤銷，當受益人因信賴該處分致遭受財產上之損失者，下列敘述何者錯誤？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-043","依據公司法之規定，公司申請設立登記之資本額，應經會計師查核簽證；公司應於申請設立登記時或設立登記後多少日內，檢送經會計師查核簽證之文件？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-040",114,"依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-040",113,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-040",112,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-040",111,"依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-040",110,"有關公司法對公司權利能力之限制，下列敘述何者正確？",false,1786689135232]