[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-039":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-112-1-記帳相關法規概要-039","book-112-1-bookkeeping-law-039",112,1,39,"張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",{"A":17,"B":18,"C":19,"D":20},"經濟部","財政部","內政部","臺北市政府","A","第39題答Ａ或Ｄ或AD者均給分。","本題考點：《公司法》第 6 條所定公司須經中央主管機關登記始得成立，以及同法第 5 條對中央與直轄市主管機關的界定。\n【正解理由】依《公司法》第 6 條：「公司非在中央主管機關登記後，不得成立。」而同法第 5 條第一項規定：「本法所稱主管機關：在中央為經濟部；在直轄市為直轄市政府。」公司之成立以中央主管機關即經濟部之登記為要件，故選 A。本題經考選部公告，答Ａ或Ｄ或ＡＤ者均給分。\n【逐項排除】\n(A) 經濟部為《公司法》第 5 條第一項所定之中央主管機關，依同法第 6 條，公司非在中央主管機關登記後不得成立。\n(B) 財政部不在《公司法》第 5 條第一項所列之主管機關，公司設立登記非其權責。\n(C) 內政部同樣不在《公司法》第 5 條第一項所列之主管機關之內。\n(D) 本選項亦經考選部公告給分。臺北市政府為《公司法》第 5 條第一項所稱直轄市主管機關，且同條第二項定有「中央主管機關得委任所屬機關、委託或委辦其他機關辦理本法所規定之事項」，設於臺北市之公司其登記事務得循此由臺北市政府辦理。\n【記憶點】公司成立看《公司法》第 6 條的「中央主管機關」，中央即經濟部；直轄市政府是受委辦的辦理機關。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-038","公司因下列何種原因解散者，應進行清算？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-040","依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-037","下列敘述何者錯誤？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-041","會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-036","下列會計項目何者不屬於其他權益？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-042","桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-039",114,"甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-039",113,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-039",111,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-039",110,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-039",109,"下列何種行為屬於行政程序法所稱之行政處分？",false,1786689132817]