[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-003":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-109-1-記帳相關法規概要-003","book-109-1-bookkeeping-law-003",109,1,3,"甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"應於 7 日內申請停業登記","應於 15 日內申請歇業登記","應於 30 日內申請廢止登記","應於 6 個月內申請繼承登記","B",null,"本題考點：《商業登記法》對停業、歇業、變更登記各設不同的申請期限，本題情境是終止營業。\n【正解理由】《商業登記法》第 18 條規定「商業終止營業時，應自事實發生之日起十五日內，申請歇業登記」。甲商號因生意大幅衰退而欲終止營業，正落在該條所稱終止營業，應辦理的是歇業登記，期限為事實發生之日起十五日內，故選 B。\n【逐項排除】\n(A) 停業登記的規定在《商業登記法》第 17 條，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，時點是停業前而非事後七日內，且停業以日後復業為前提，與終止營業的情境不同。\n(B) 十五日內申請歇業登記與《商業登記法》第 18 條的文字相符，是四個選項中唯一把登記種類與期限同時寫對的。\n(C) 廢止登記依《商業登記法》第 29 條，是商業所在地主管機關依職權、檢察機關通知或利害關係人申請而發動，並非商業自行於三十日內提出申請的事項。\n(D) 六個月的期限出自《商業登記法》第 15 條，指登記事項因繼承所致之變更登記應自繼承開始後六個月內為之，處理的是負責人更迭，與商業自行終止營業無關。\n【記憶點】停業要事前、歇業十五日、繼承變更六個月。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-002","依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-004","依記帳士法規定，有關充任記帳士之情事，下列敘述何者正確？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-109-1-bookkeeping-law-001","依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-109-1-bookkeeping-law-005","依記帳士法規定，記帳士應交付懲戒之情事，下列敘述何者正確？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"book-108-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，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，此係符合下列何項行為準則？",50,108,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-006","依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-003",114,"有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-003",113,"下列何者非記帳士公會章程之必要記載事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-003",112,"有關記帳士在其他直轄市、縣市執行業務時，下列規定何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-003",111,"下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-003",110,"依記帳士法規定，下列何者非為記帳士得執行之業務？",false,1786689133896]