[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-045","book-108-1-bookkeeping-law-045",108,1,45,"依據我國商業登記法之規定，登記事項有變更時，除繼承之登記外，應自事實發生之日起幾日內，申請變更登記？",{"A":17,"B":18,"C":19,"D":20},"30 日內","20 日內","15 日內","10 日內","C",null,"本題考點：《商業登記法》第 15 條所定變更登記的申請期限，以及因繼承所致變更的特別期間。\n【正解理由】依《商業登記法》第 15 條第一項，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。題目已明文把繼承之登記排除在外，適用的就是十五日這個原則期間；逾期的效果另定於《商業登記法》第 33 條，逾第 12 條至第 15 條規定申請登記之期限者，其商業負責人處新臺幣一千元以上五千元以下罰鍰。故選 C。\n【逐項排除】\n(A) 錯。三十日與《商業登記法》第 15 條第一項所定的十五日不符。\n(B) 錯。二十日也不是《商業登記法》第 15 條第一項所定的期間。\n(C) 對。與《商業登記法》第 15 條第一項「應自事實發生之日起十五日內，申請為變更登記」的文字一致。\n(D) 錯。十日並非《商業登記法》第 15 條第一項所定期間，該項的日數是十五日。\n【記憶點】商業登記的變更是十五日、繼承所致的變更是六個月；同一組十五日還有《商業登記法》第 13 條的經理人任免或調動，以及同法第 14 條的分支機構登記。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-044","未經設立登記，不得以公司名義經營業務或為其他法律行為。違反此項規定者，行為人應給予何種處罰？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-046","李記帳士係桃園市記帳士公會會員，關於其行為涉及職業倫理道德之處理，下列敘述何者正確？",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-043","按公司法第 393 條第 2 項規定，公司所登記事項，主管機關應予以公開之事項，不包括下列何者？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-047","林記帳士於每年所得稅結算申報期間，皆積極與熱心至國稅局擔任志工，協助納稅義務人辦理綜合所得稅結算申報，林記帳士之行為符合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-108-1-bookkeeping-law-042","依公司法規定，股份有限公司經理人之委任應由下列何者決定？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-048","依中華民國記帳士職業倫理道德規範相關規定，下列何者為該規範制訂之目的？",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,1786689134812]