[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-045":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-110-1-記帳相關法規概要-045","book-110-1-bookkeeping-law-045",110,1,45,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"商業之資本額未達新臺幣 50 萬元者，免附資本額證明文件","分支機構終止營業應申請歇業登記","商業終止營業應申請解散登記","獨資組織，負責人由甲變更為乙，應申請轉讓登記","D",null,"本題考點：獨資、合夥事業辦理商業登記時，各種登記名稱的對應——歇業、廢止、轉讓不可混用。\n【正解理由】獨資商業的權利義務主體就是出資人本人，《商業登記法》第 10 條第一項即規定「本法所稱商業負責人，在獨資組織，為出資人或其法定代理人」。負責人由甲改為乙，等於整個商號連同其營業自甲移轉予乙，並不是單純更換一個記載，因此登記實務上以轉讓登記處理，並依同法第 15 條第一項在事實發生之日起十五日內申請，故選 D。\n【逐項排除】\n(A) 錯誤。免附資本額證明文件的金額標準並非《商業登記法》本文所定，而是依同法第 15 條第二項授權中央主管機關訂定之辦法所規定，其門檻與本項所寫的新臺幣 50 萬元不同。\n(B) 錯誤。《商業登記法》第 14 條第二項規定，分支機構終止營業時，應自事實發生之日起十五日內，向分支機構所在地之主管機關申請廢止登記，用的不是歇業登記。\n(C) 錯誤。《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」；解散是法人才有的程序，獨資合夥並無解散登記。\n(D) 正確。獨資組織負責人由甲變更為乙，性質上是商業主體連同營業的移轉，應辦理轉讓登記。\n【記憶點】商業自己收攤叫歇業，分支機構收攤叫廢止，獨資換老闆叫轉讓。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-044","依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-046","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？",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-043","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？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-047","李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-042","關於分公司之敘述，下列何者錯誤？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-048","陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-045",109,"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？",false,1786689133821]