[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-044":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-105-1-記帳相關法規概要-044","book-105-1-bookkeeping-law-044",105,1,44,"公司之下列登記事項，何者目前仍無法在主管機關之資訊網站查閱？",{"A":17,"B":18,"C":19,"D":20},"所營事業","董事、監察人姓名及持股","公司章程","資本總額或實收資本額","C",null,"本題考點：《公司法》第 393 條公司登記事項之公開層級——何者得逕於主管機關資訊網站查閱、何者僅得申請查閱或抄錄。\n【正解理由】依《公司法》第 393 條第二項，公司名稱、所營事業、公司所在地、執行業務或代表公司之股東、董事監察人姓名及持股、經理人姓名、資本總額或實收資本額、公司章程八款登記事項，主管機關應予公開，任何人得向主管機關申請查閱或抄錄；同條第三項另明定「前項第一款至第七款，任何人得至主管機關之資訊網站查閱」。公司章程列為第八款，不在網站查閱範圍之內，僅能向主管機關申請查閱或抄錄，故選 C。\n【逐項排除】\n(A) 所營事業為《公司法》第 393 條第二項第二款之事項，依同條第三項得於資訊網站查閱。\n(B) 董事、監察人姓名及持股為《公司法》第 393 條第二項第五款之事項，網站查得到。\n(C) 公司章程為《公司法》第 393 條第二項第八款之事項，被同條第三項「第一款至第七款」之範圍排除在網站查閱之外，即本題所問「仍無法在資訊網站查閱」者，正確。\n(D) 資本總額或實收資本額為《公司法》第 393 條第二項第七款之事項，網站查得到。\n【記憶點】前七款上網查，第八款章程要用申請的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-043","依公司法規定，公司每屆會計年度終了，應將下列何文件提請股東同意或股東常會承認？①營業報告書 ②財務報表 ③主要財產之財產目錄 ④盈餘分派或虧損撥補之議案",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-045","依據記帳士職業倫理道德規範，共列舉數項記帳士應遵守之行為準則，下列何者非屬之？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-042","A 股份有限公司（下稱 A 公司）設立後選任甲為總經理，惟未向主管機關辦理登記，後甲因違反競業禁止而遭董事會撤換，改選為乙，向主管機關登記時卻登記為甲。請問下列敘述何者正確？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-046","關於記帳士職業倫理道德規範之內容，下列敘述何者錯誤？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-041","公司應收之股款，股東並未實際繳納，而以申請文件表明收足，或股東雖已繳納而於登記後將股款發還股東，或任由股東收回者，為資本不實，公司法對此設有相關之規範，惟不包括下列何者？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-047","依商業登記法規定，法定代理人為無行為能力人或限制行為能力人經營已登記之商業者，則法定代理人為商業負責人，應於幾日內申請登記，登記時應加具法定代理人證明文件？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-044",114,"A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-044",113,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-044",112,"李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-044",111,"商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-044",110,"依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",false,1786689136154]