[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-020":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-020","book-113-1-bookkeeping-law-020",113,1,20,"下列有關商業登記之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業設立分支機構，應於 15 日內申請登記","商業終止營業時，應於 3 個月內，申請歇業登記","商業停業期間，最長不得超過一年；但有正當理由，經商業所在地主管機關核准者，不在此限","商業遷移於原登記機關之管轄區域以外時，應向遷入區域之主管機關申請遷址之登記","B",null,"本題考點：《商業登記法》中分支機構登記、歇業登記、停業期間與遷址登記各自的期限與程序。\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」。歇業登記的期限是自事實發生之日起十五日內，(B) 寫成三個月內，與條文所定期限不符，屬錯誤敘述，故選 B。\n【逐項排除】\n(A) 《商業登記法》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，向分支機構所在地之主管機關申請登記，本項所述十五日與條文一致。\n(B) 錯在期限：《商業登記法》第 18 條定的是自事實發生之日起十五日內申請歇業登記，並非三個月內。\n(C) 《商業登記法》第 17 條第二項規定，停業期間最長不得超過一年，但有正當理由，經商業所在地主管機關核准者，不在此限，本項與條文一致。\n(D) 《商業登記法》第 16 條規定「商業遷移於原登記機關之管轄區域以外時，應向遷入區域之主管機關申請遷址之登記」，本項與條文一致。\n【記憶點】商業登記法的期限多是十五日：分支機構設立、終止營業都在十五日內；停業以一年為上限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-019","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？",19,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-023","①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-020",114,"下列為臺南公司 114 年度兩個庫藏股票之交易事件。第一，因部分股東反對公司將南部廠房出租予他公司，經雙方協議，以每股$11 買回異議股東持有的股份 10,000 股。第二，公司為培植優秀員工，以每股$15 買回 20,000 股，備供轉讓予員工。試問依照商業會計處理準則要如何處理上述庫藏股之交易事件？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-020",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-020",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-020",110,"依商業會計法第 69 條規定，下列何者有義務備置決算報表於本機構？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-020",109,"依商業會計處理準則第 44 條規定，商業發生於那一段期間之重大事項為期後事項？",false,1786689132141]