[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-035":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-035","book-111-1-bookkeeping-law-035",111,1,35,"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：",{"A":17,"B":18,"C":19,"D":20},"因繼承所致之商業變更登記，應自繼承開始後 3 個月內辦理","乙獨資商號營業地址從桃園市遷移至嘉義縣，應向桃園市商業登記主管機關申請遷址登記","商業登記之申請，得委任代理人，代理人以律師、會計師及記帳士為限","商業終止營業時，應自事實發生之日起 15 日內，申請歇業登記","D",null,"本題考點：商業登記法中繼承所致變更登記的期間、遷址登記的受理機關、代理人有無資格限制，以及歇業登記的期限。\n【正解理由】《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。D 所述的十五日期間與自事實發生之日起算的起算點，均與該條完全一致，是四個選項中唯一與規定相符者，故選 D。\n【逐項排除】\n(A) 《商業登記法》第 15 條第一項規定登記事項有變更時，除因繼承所致之變更登記應自繼承開始後六個月內為之外，應自事實發生之日起十五日內申請為變更登記；繼承的期間是六個月，本項寫三個月不符。\n(B) 《商業登記法》第 16 條規定商業遷移於原登記機關之管轄區域以外時，應向遷入區域之主管機關申請遷址之登記；由桃園市遷至嘉義縣，應向嘉義縣的主管機關申請，本項寫向桃園市申請不符。\n(C) 《商業登記法》第 8 條規定商業登記之申請，由商業負責人向商業所在地之主管機關為之，其委託他人辦理者應附具委託書，並未把代理人限於律師、會計師及記帳士。\n(D) 終止營業正是《商業登記法》第 18 條所定情形，自事實發生之日起十五日內申請歇業登記，敘述與該條相符，為應選項。\n【記憶點】商業登記的期限以十五日為原則，繼承例外拉長為六個月；遷址找遷入地的機關，歇業自事實發生日起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-038","A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-035",114,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-035",113,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-035",112,"主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-035",109,"商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",false,1786689133245]