[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-022":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-112-1-記帳相關法規概要-022","book-112-1-bookkeeping-law-022",112,1,22,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"A":17,"B":18,"C":19,"D":20},"臺北市政府","桃園市政府","財政部北區國稅局中壢稽徵所","經濟部商業司","B",null,"本題考點：《商業登記法》上獨資商業設立分支機構時，應向哪一層級、哪一地的主管機關申請登記。\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」，獨資經營的手搖飲料店即屬該法所稱商業。同法第 14 條第一項規定「商業之分支機構，其獨立設置帳簿者，應自設立之日起十五日內，將下列各款事項，向分支機構所在地之主管機關申請登記」，登記窗口跟著分支機構所在地走。至於層級，同法第 2 條第一項規定「本法所稱主管機關：在中央為經濟部；在直轄市為直轄市政府；在縣（市）為縣（市）政府」。中壢位於直轄市桃園市，其主管機關即桃園市政府。故選 B。\n【逐項排除】\n(A) 臺北市政府是本商業所在地的主管機關，依《商業登記法》第 14 條第三項僅由分支機構所在地主管機關抄送副本，不是受理本次登記的機關。\n(B) 桃園市為直轄市，依《商業登記法》第 2 條第一項主管機關為直轄市政府，且為分支機構所在地，合於同法第 14 條第一項。\n(C) 稽徵所掌理稅籍事項，不在《商業登記法》第 2 條第一項所列主管機關之內。\n(D) 經濟部為中央主管機關，其所屬商業司並非《商業登記法》第 14 條第一項所指分支機構所在地之主管機關。\n【記憶點】商業登記看所在地，開分店就看分店那一地的市政府。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-021","A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-023","公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-020","為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-024","下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-019","會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-025","股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-022",109,"依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",false,1786689132663]