[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-021":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-021","book-113-1-bookkeeping-law-021",113,1,21,"商業在下列何種情事下，不可免繳相關規費？",{"A":17,"B":18,"C":19,"D":20},"因行政區域調整或門牌改編而申請變更登記","申請停業登記、復業登記","申請繼承登記","因法律變更或公務需要申請登記","C",null,"本題考點：《商業登記法》第 35 條的規費收取規定，以及法律自己明定免繳登記費的範圍。\n【正解理由】《商業登記法》第 35 條第一項規定，商業所在地主管機關依本法受理商業名稱及所營業務預查、登記、查閱、抄錄、複製及各種證明書等之各項申請，應收取費用，其費用之種類及費額之準則，由中央主管機關定之；同條第二項則把免繳限縮成三種：「停業登記、復業登記、歇業登記，免繳登記費。」繼承登記不在該三種之列，其性質為同法第 15 條第一項所稱因繼承所致之變更登記，仍應依同法第 35 條第一項收費，故選 C。\n【逐項排除】\n(A) 因行政區域調整或門牌改編而申請變更登記者得免繳登記費，其依據是《商業登記法》第 35 條第一項授權中央主管機關訂定之規費收費準則所列的免收情形。\n(B) 停業登記與復業登記都直接列在《商業登記法》第 35 條第二項，明文免繳登記費。\n(C) 繼承登記屬《商業登記法》第 15 條第一項所定因繼承所致之變更登記，同法第 35 條第二項的免繳範圍未及於變更登記，故仍應繳納規費。\n(D) 因法律變更或公務需要申請登記者得免繳登記費，同樣出自《商業登記法》第 35 條第一項授權訂定之規費收費準則所列的免收情形。\n【記憶點】法律直接寫明免繳登記費的只有三種：停業、復業、歇業；繼承登記是變更登記，照收。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-024","依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-021",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-021",109,"依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",false,1786689132148]