[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_law-115-1-019":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sec_law","證券商業務員資格測驗——證券交易相關法規與實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sec_law-115-1-019","115-1",19,"公開發行公司第二季財務報告，除情形特殊，經主管機關另予規定者外，應公告並向主管機關申報之時間，下列敘述何者正確？",[13,14,15,16],"第二季終了後 3 個月內","第二季終了後 2 個月內","第二季終了後 45 天內","第二季終了後 30 天內",2,"公開發行公司財務業務規範",1,"依證交法第36條第1項,公開發行公司應於每會計年度第一季、第二季及第三季終了後45日內,公告並向主管機關申報經會計師核閱並提報董事會之財務報告,第二季(半年度)財報自不例外,故(C)正確。(A)3個月是年度財務報告(須經會計師查核簽證、董事會通過及監察人承認)的申報期限,不可混用;(B)2個月、(D)30天則均非法定期限。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sec_law-114-3-010","已公開財務預測之公司，應隨時評估敏感度大之基本假設變動對財務預測結果之影響，並按___就營運結果分析其達成情形並評估有無更新財務預測之必要？",10,{"id":28,"question":29,"qno":30},"sec_law-114-3-022","公司在預定買回期間，執行買回本公司股份所預定之最高及最低之買回價格，稱為：",22,{"id":32,"question":33,"qno":34},"sec_law-114-3-039","下列何者為年報編製內容應記載之事項？",39,{"id":36,"question":37,"qno":38},"sec_law-114-3-040","審計委員會應至少多久召開一次，並於審計委員會組織規程中明定之？",40,{"id":40,"question":41,"qno":42},"sec_law-115-1-009","公開發行公司除情形特殊，經主管機關另予規定者外，於每月幾日以前，公告並申報上月份營運情形？",9,{"id":44,"question":45,"qno":46},"sec_law-115-1-012","哪些公司應於章程訂明以年度盈餘提撥一定比率為基層員工調整薪資或分派酬勞？",12,1787293954207]