[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-018":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-111-1-記帳相關法規概要-018","book-111-1-bookkeeping-law-018",111,1,18,"從事網路拍賣業者，是否須辦理商業登記？",{"A":17,"B":18,"C":19,"D":20},"以公司型態經營者，應按公司法辦理設立登記","以獨資型態經營者，每月銷售勞務未達 8 萬元者免辦理商業登記","未僱用他人之網路拍賣業者，不需辦理商業登記","若以兼職方式從事網路拍賣，無論營業額多寡，皆不須辦理商業登記","A",null,"本題考點：網路拍賣依經營型態分流到兩套登記法制，以及《商業登記法》第 5 條免辦登記事由的封閉性。\n【正解理由】《商業登記法》第 3 條規定「本法所稱商業，指以營利為目的，以獨資或合夥方式經營之事業」，公司不在該法所稱商業之列；以公司型態經營網路拍賣者，屬《公司法》第 1 條第一項所稱依該法組織、登記、成立之社團法人，並受同法第 19 條第一項「未經設立登記，不得以公司名義經營業務」拘束，應依公司法辦理設立登記，故選 A。\n【逐項排除】\n(A) 對。公司型態走《公司法》的設立登記，未經設立登記即不得以公司名義經營拍賣業務。\n(B) 錯。《商業登記法》第 5 條第一項第五款所定得免辦登記者，是「每月銷售額未達營業稅起徵點者」，起徵點由主管機關公告，銷售貨物與銷售勞務並分別訂定，本項逕以固定數額指稱銷售勞務的門檻，與該款所連結的判準不符。\n(C) 錯。《商業登記法》第 5 條第一項所列得免辦登記者，限於攤販、家庭農、林、漁、牧業者、家庭手工業者、民宿經營者及每月銷售額未達營業稅起徵點者五款，並無「未僱用他人」這一款；同條第二項的自任操作要件只針對第二款與第三款。\n(D) 錯。《商業登記法》第 4 條規定商業除第五條規定外，非經商業所在地主管機關登記，不得成立；兼職與否不是該法所定的免辦登記事由。\n【記憶點】公司走設立登記、獨資合夥走商業登記，免辦登記只有《商業登記法》第 5 條那五款。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-017","下列敘述何者正確？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-019","在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-016","有關公司名稱預查審核之相關規定，下列敘述何者正確？",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-020","有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-015","下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-021","關於記帳士懲戒，下列敘述何者錯誤？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-018",112,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-018",108,"甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",false,1786689133082]