[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-019":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-113-1-記帳相關法規概要-019","book-113-1-bookkeeping-law-019",113,1,19,"主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",{"A":17,"B":18,"C":19,"D":20},"10 日","15 日","30 日","45 日","C",null,"本題考點：《公司法》第 397 條第二項，主管機關廢止公司登記前應定的催告聲明異議期間。\n【正解理由】《公司法》第 397 條第一項規定，公司之解散不向主管機關申請解散登記者，主管機關得依職權或據利害關係人申請，廢止其登記；同條第二項接著規定「主管機關對於前項之廢止，除命令解散或裁定解散外，應定三十日之期間，催告公司負責人聲明異議；逾期不為聲明或聲明理由不充分者，即廢止其登記」。條文所定的催告期間為三十日，故選 C。\n【逐項排除】\n(A) 十日不是《公司法》第 397 條第二項所定的期間，該項所定期間為三十日。\n(B) 十五日是商業登記類條文常見的申請期限，例如《商業登記法》第 13 條規定經理人之任免或調動應自事實發生之日起十五日內申請登記，但那是申請登記的期限，與《公司法》第 397 條第二項的催告聲明異議期間分屬兩事。\n(C) 三十日與《公司法》第 397 條第二項的文字相符，且該項同時規定逾期不為聲明或聲明理由不充分者，即廢止其登記。\n(D) 四十五日不是《公司法》第 397 條第二項所定的期間，該項只有三十日一種期間。\n【記憶點】廢止公司登記前先催告三十日，不聲明異議或理由不充分，登記就被廢止。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-018","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？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-020","下列有關商業登記之敘述，何者錯誤？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-017","商業會計法中，對於營業收入之認列，下列敘述何者正確？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-021","商業在下列何種情事下，不可免繳相關規費？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-016","公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-022","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",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-019",114,"下列有關長期性投資之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-019",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-019",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-019",110,"適用商業會計法的主體有那些？①公司 ②非小規模之獨資、合夥 ③小規模之獨資、合夥 ④信用合作社 ⑤私立學校",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-019",109,"已支付所得稅金額超過本期及前期應付金額之部分，稱為：",false,1786689132121]