[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-042":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-107-1-記帳相關法規概要-042","book-107-1-bookkeeping-law-042",107,1,42,"主管機關查核公司財務報表，或派員檢查公司業務及財務狀況時，得令公司提出證明文件、單據、表冊及有關資料，除法律另有規定外，應保守秘密，並於收受後幾日內查閱發還？",{"A":17,"B":18,"C":19,"D":20},"十日","十五日","二十日","三十日","B",null,"本題考點：《公司法》第 22 條第一項，主管機關向公司調取文件單據時的保密義務與查閱發還期限。\n【正解理由】《公司法》第 22 條第一項規定：「主管機關查核第二十條所定各項書表，或依前條檢查公司業務及財務狀況時，得令公司提出證明文件、單據、表冊及有關資料，除法律另有規定外，應保守秘密，並於收受後十五日內，查閱發還。」題幹問的正是收受資料後查閱發還的期限，該項明定為十五日，故選 B。\n【逐項排除】\n(A) 十日不是《公司法》第 22 條第一項所定期限，該項寫的是十五日。\n(B) 十五日與《公司法》第 22 條第一項文字完全相符，且期間自主管機關收受後起算，本項正確。\n(C) 二十日並未出現於《公司法》第 22 條第一項，該項的期限沒有這個數字。\n(D) 三十日是《公司法》第 7 條第一項檢送會計師查核簽證文件的期限，與《公司法》第 22 條第一項的查閱發還期限無涉。\n【記憶點】主管機關調走的表冊，須保守秘密並於收受後十五日內查閱發還。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-041","公開發行股票之公司為他公司有限責任股東時，其所有投資總額，除以投資為專業或公司章程另有規定或經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議者外，原則上不得超過本公司實收股本之多少百分比？",41,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-043","依據公司法之規定，公司申請設立登記之資本額，應經會計師查核簽證；公司應於申請設立登記時或設立登記後多少日內，檢送經會計師查核簽證之文件？",43,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-040","依據公司法第 10 條之規定，主管機關得依職權或利害關係人之申請，命令解散公司，下列相關敘述何者錯誤？",40,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-044","公司得依章程規定置經理人，而關於經理人之敘述，下列何項錯誤？",44,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-039","依據行政程序法之規定，下列敘述何者錯誤？",39,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-045","下列有關公司法之規定何者錯誤？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-042",114,"下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-042",113,"依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-042",112,"桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-042",111,"商業會計法規定商業之決算，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-042",110,"關於分公司之敘述，下列何者錯誤？",false,1786689135253]