[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-046":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-109-1-記帳相關法規概要-046","book-109-1-bookkeeping-law-046",109,1,46,"依公司法規定，下列對於外國公司之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"依照外國法律組織登記","需以營利為目的","於法令限制內，與本國公司有同一之權利能力","須經外交部認許，方可在中華民國境內營業","D",null,"本題考點：《公司法》第 4 條外國公司之定義，及外國公司在我國境內營業之法定程序。\n【正解理由】依《公司法》第 4 條，本法所稱外國公司，謂以營利為目的，依照外國法律組織登記之公司；外國公司於法令限制內，與中華民國公司有同一之權利能力。另依《公司法》第 371 條第一項，外國公司非經辦理分公司登記，不得以外國公司名義在中華民國境內經營業務。可知外國公司來臺營業之要件是辦理「分公司登記」，條文並無「經外交部認許」之程序，(D) 與條文不符，為錯誤敘述，故選 D。\n【逐項排除】\n(A) 此敘述正確，《公司法》第 4 條第一項明定外國公司係依照外國法律組織登記之公司。\n(B) 此敘述正確，同條項以「以營利為目的」為外國公司定義之要素，非以營利為目的之外國團體即非本法所稱之外國公司。\n(C) 此敘述正確，《公司法》第 4 條第二項明定外國公司於法令限制內，與中華民國公司有同一之權利能力。\n(D) 此敘述錯誤，依《公司法》第 371 條第一項，外國公司在我國營業之前提是辦理分公司登記；受理登記者為公司登記之主管機關，並非外交部，條文中亦無「認許」之要件。違反者依同條第二項，行為人處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金，並自負民事責任。\n【記憶點】外國公司＝營利目的＋依外國法組織登記；來臺營業靠「分公司登記」，與外交部無關。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-045","在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-047","依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-044","下列有關公司經理人競業禁止之敘述，何者錯誤？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-048","商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-043","下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-049","依商業登記法規定，下列何者屬於應依法申請登記之商業？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-046",113,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-046",112,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-046",111,"下列何者非商業會計法規定之商業負責人？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",false,1786689134330]