[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-043":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-043","book-107-1-bookkeeping-law-043",107,1,43,"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？",{"A":17,"B":18,"C":19,"D":20},"十日內","二十日內","三十日內","二個月內","C",null,"本題考點：《公司法》第 7 條第一項，設立登記資本額經會計師查核簽證文件的檢送期限。\n【正解理由】《公司法》第 7 條第一項規定：「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三十日內，檢送經會計師查核簽證之文件。」條文給的是兩個時點，一是申請設立登記時一併檢送，二是設立登記後三十日內補送，題幹問的是後者，故選 C。\n【逐項排除】\n(A) 十日內短於《公司法》第 7 條第一項所定期間，該項寫的是三十日內。\n(B) 二十日內同樣不是《公司法》第 7 條第一項的數字，該項的補送期間並非二十日。\n(C) 三十日內與《公司法》第 7 條第一項文字相符，且與申請設立登記時併列為兩種合法時點，本項正確。\n(D) 二個月內以月計算期間，《公司法》第 7 條第一項是以日計算並定為三十日內，兩者的期間長度與計算方式都不相同。\n【記憶點】設立登記資本額的簽證文件，登記時一併送，或於設立登記後三十日內補送。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-042","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？",42,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-046","下列有關商業登記法之規定何者錯誤？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",false,1786689135263]