[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-034":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-034","book-111-1-bookkeeping-law-034",111,1,34,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"商業登記法之適用對象為獨資或合夥方式經營之事業","民宿經營者免辦商業登記","商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符者，以公告為準","某甲 16 歲，得檢附其法定代理人之同意書，登記為獨資商號負責人","C",null,"本題考點：商業登記法的適用對象、免辦登記的小規模商業、網站公告與登記不符時的效力，以及限制行為能力人登記為負責人的要件。\n【正解理由】《商業登記法》第 19 條第一項規定商業之名稱、組織、所營業務、資本額、所在地、負責人之姓名及出資額等登記事項，其所在地主管機關應公告於資訊網站，以供查閱；同法第 19 條第二項則明定公告與登記不符者，以登記為準。公告只是把登記簿的內容對外揭示，權利義務的基礎仍在登記本身。C 把效力寫成以公告為準，正與該項規定相反，是題目所要找的錯誤敘述，故選 C。\n【逐項排除】\n(A) 《商業登記法》第 3 條規定本法所稱商業，指以營利為目的，以獨資或合夥方式經營之事業，敘述正確。\n(B) 《商業登記法》第 5 條第一項第四款將民宿經營者列為得免依本法申請登記之小規模商業，敘述正確。\n(C) 《商業登記法》第 19 條第二項規定公告與登記不符者以登記為準，本項顛倒兩者的效力順序，為應選的錯誤選項。\n(D) 《商業登記法》第 11 條第一項規定限制行為能力人經法定代理人之允許，獨立營業或為合夥事業之合夥人者，申請登記時應附送法定代理人之同意書；十六歲之未成年人屬限制行為能力人，檢附同意書即得登記，敘述正確。\n【記憶點】登記簿是本體、網站公告是副本，兩者不符時一律以登記為準。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-033","關於公司登記，下列敘述何者正確？",33,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-037","關於商業會計法規定之會計憑證，下列敘述何者錯誤：",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-034",109,"依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",false,1786689133236]