[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-033":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-111-1-記帳相關法規概要-033","book-111-1-bookkeeping-law-033",111,1,33,"關於公司登記，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"股份有限公司除法令另有規定外，應於代表公司之負責人就任後 15 日內，向主管機關申請設立之登記","公司登記，其代理人以會計師為限","公司申請停業登記，其停業期間每次最長不得超過 6 個月","主管機關對於公司法各項登記之申請，認為有不合法定程式者，得逕予否准登記","A",null,"本題考點：公司登記的申請期限、代理人資格限制，以及主管機關對不合法定程式申請案的處理方式。\n【正解理由】《公司法》第 387 條第一項規定申請本法各項登記之期限、應檢附之文件與書表及其他相關事項之辦法，由中央主管機關定之；同法第 387 條第五項並對不依該辦法所定期限辦理登記者定有罰鍰，足見設立登記確有法定申請期限，其日數由該授權辦法訂定。A 所述股份有限公司應於代表公司之負責人就任後十五日內申請設立之登記，即依上開授權所定之期限，故選 A。\n【逐項排除】\n(A) 設立登記之申請期限依《公司法》第 387 條第一項授權之辦法定之，本項所載期限與之相符，敘述無誤。\n(B) 《公司法》第 387 條第三項明定登記之申請得委任代理人，代理人以會計師、律師為限，並非以會計師為限。\n(C) 停業期間之上限同屬《公司法》第 387 條第一項授權辦法規範的事項；《公司法》第 10 條第二款所稱開始營業後自行停止營業六個月以上得命令解散，且已辦妥停業登記者不在此限，該六個月是命令解散的門檻，不是停業登記每次期間的上限。\n(D) 《公司法》第 388 條規定主管機關對於各項登記之申請，認為有違反本法或不合法定程式者，應令其改正，非俟改正合法後，不予登記，並無逕予否准的裁量。\n【記憶點】期限看授權辦法，代理人限會計師與律師，程式不合先命改正而非直接駁回。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-032","關於公司登記效力之敘述，下列何者錯誤？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-034","商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-031","記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-035","關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-030","記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-036","乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-033",109,"甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",false,1786689133224]