[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sec_law-115-2-037":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-115-2-037","115-2",37,"上市或上櫃公司年度自結財務資訊電子檔，應於每會計年度終了後幾日內申報？",[13,14,15,16],"45 日","60 日","75 日","90 日",2,"公開發行公司財務業務規範",1,"為縮短資訊落差、讓投資人更早取得年度數字，主管機關已將上市櫃公司年度財務資訊的申報期限自九十日往前提，年度自結財務資訊電子檔應於每會計年度終了後七十五日內申報並上傳公開資訊觀測站，與年度財務報告的申報時點一致，故 (C) 正確。(A) 四十五日是各季財務報告的申報期限，用在年度申報明顯過短；(B) 六十日並非現行年度申報的法定期間；(D) 九十日是修正前的舊制天數，現已不適用，卻最常被沿用舊教材的考生選走。記法是「年度看七十五日、季報看四十五日」。","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？",12,1785904140506]