[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-041":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-106-1-記帳相關法規概要-041","book-106-1-bookkeeping-law-041",106,1,41,"甲公司為乙公司法人股東，指定張三代表行使職務，若①依公司法第 27 條第 1 項規定，甲公司當選為董事及董事長，或②依公司法第 27 條第 2 項規定，張三當選為董事及董事長，則乙公司登記之董事、董事長為何者？",{"A":17,"B":18,"C":19,"D":20},"董事、董事長皆為張三","董事、董事長皆為甲公司","①董事、董事長皆為張三②董事、董事長皆為甲公司","①董事、董事長皆為甲公司②董事、董事長皆為張三","D",null,"本題考點：《公司法》第 27 條第一項與第二項兩種法人股東取得董事席位的模式，登記名義人分別是誰。\n【正解理由】依《公司法》第 27 條第一項，政府或法人為股東時，得當選為董事或監察人，但須指定自然人代表行使職務——此時當選人是法人本身，張三只是受甲公司指定代表行使職務，故登記之董事、董事長仍為甲公司；依同法第 27 條第二項，政府或法人為股東時，亦得由其代表人當選為董事或監察人——此時當選人是代表人本人，故登記之董事、董事長即為張三。情形①依第一項為甲公司、情形②依第二項為張三，故選 D。\n【逐項排除】\n(A) 敘述錯誤。本項把兩種情形一律寫成張三，忽略《公司法》第 27 條第一項當選人為法人、自然人僅係代表行使職務。\n(B) 敘述錯誤。本項把兩種情形一律寫成甲公司，忽略同法第 27 條第二項的當選人是代表人本人。\n(C) 敘述錯誤。本項的對應恰好顛倒，把第一項的結果寫成張三、第二項的結果寫成甲公司。\n(D) 敘述正確。理由如上，第一項法人自己當選、第二項代表人自己當選，登記名義人隨當選人而定。\n【記憶點】《公司法》第 27 條一項法人當選登記法人、二項代表人當選登記本人；代表行使職務不等於自己當選。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-040","關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-042","甲商行經查遷離原址，逾 6 個月未申請商業登記之變更登記，經縣政府通知仍未辦理，該縣縣政府依商業登記法第 29 條第 1 項第 3 款，撤銷其商業登記，則縣政府此項行為下列何者正確？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-039","丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-043","依商業登記法之規定，下列何者錯誤？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-036","依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-044","依公司法及相關法規之規定，分公司終止營業，應於終止營業後十五日內，向主管機關申請何種登記？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-041",114,"下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-041",113,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-041",112,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-041",111,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-041",110,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",false,1786689135652]