[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-046":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-046","book-107-1-bookkeeping-law-046",107,1,46,"下列有關商業登記法之規定何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"登記事項有變更時，除因繼承所致之變更登記應自繼承開始後六個月內為之外，應自事實發生之日起十五日內，申請為變更登記","商業遷移於原登記機關之管轄區域以外時，應向遷入區域之主管機關申請遷址之登記","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","商業停業期間，最長不得超過半年。但有正當理由，經商業所在地主管機關核准者，不在此限","D",null,"本題考點：《商業登記法》第 15 條至第 17 條所定變更登記、遷址登記與停業登記的期限與程序。\n【正解理由】《商業登記法》第 17 條第二項規定：「前項停業期間，最長不得超過一年。但有正當理由，經商業所在地主管機關核准者，不在此限。」該項所定上限是一年，本選項寫成半年，與條文不符而為錯誤敘述，故選 D。\n【逐項排除】\n(A) 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，除因繼承所致之變更登記應自繼承開始後六個月內為之外，應自事實發生之日起十五日內申請為變更登記。\n(B) 敘述正確。《商業登記法》第 16 條明定，商業遷移於原登記機關之管轄區域以外時，應向遷入區域之主管機關申請遷址之登記。\n(C) 敘述正確。《商業登記法》第 17 條第一項明定，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。\n(D) 敘述錯誤。《商業登記法》第 17 條第二項所定停業期間上限為一年，並非半年。\n【記憶點】停業要事前登記，期間上限一年，經主管機關核准才得例外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-045","下列有關公司法之規定何者錯誤？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-047","商業登記法所稱商業，係指①以營利為目的 ②獨資方式經營之事業 ③合夥方式經營之事業 ④公司方式經營之事業，下列何者正確？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-044","公司得依章程規定置經理人，而關於經理人之敘述，下列何項錯誤？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-048","商業登記法所稱商業負責人，包括下列那些？ ①獨資組織之出資人或其法定代理人 ②合夥組織之執行業務合夥人 ③在執行職務範圍內之經理人 ④獨資出資者之配偶",48,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-049","記帳士應依照法令及財政部發布之其他攸關資料提供記帳士服務，並持續進修以維持記帳士專業能力及服務之效果與品質，此為記帳士職業倫理道德規範中的那一項行為準則？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-046",113,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-046",112,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-046",111,"下列何者非商業會計法規定之商業負責人？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",false,1786689135288]