[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-044","book-107-1-bookkeeping-law-044",107,1,44,"公司得依章程規定置經理人，而關於經理人之敘述，下列何項錯誤？",{"A":17,"B":18,"C":19,"D":20},"經理人的委任在無限公司下，須有全體無限責任股東過半數同意","使用票據經拒絕往來尚未期滿者，不得充任經理人","任何情況下，經理人皆不得兼任其他營利事業之經理人，並不得自營或為他人經營同類之業務","經理人不得變更董事或執行業務股東之決定，或股東會或董事會之決議，或逾越其規定之權限","C",null,"本題考點：《公司法》第 29 條至第 33 條關於經理人的委任方式、消極資格、競業禁止與權限界線。\n【正解理由】《公司法》第 32 條規定：「經理人不得兼任其他營利事業之經理人，並不得自營或為他人經營同類之業務。但經依第二十九條第一項規定之方式同意者，不在此限。」競業禁止本文之後接著但書，只要依委任經理人相同的決議方式取得同意即可解禁，並非任何情況下皆不得為之，本選項把附有但書的禁止寫成絕對禁止，敘述錯誤，故選 C。\n【逐項排除】\n(A) 敘述正確。《公司法》第 29 條第一項第一款明定，無限公司、兩合公司置經理人須有全體無限責任股東過半數同意。\n(B) 敘述正確。《公司法》第 30 條第五款明定，使用票據經拒絕往來尚未期滿者不得充經理人，已充任者當然解任。\n(C) 敘述錯誤。《公司法》第 32 條的但書允許經同意後兼任或經營同類業務，「任何情況下」的寫法與該但書牴觸。\n(D) 敘述正確。《公司法》第 33 條明定，經理人不得變更董事或執行業務股東之決定，或股東會或董事會之決議，或逾越其規定之權限。\n【記憶點】競業禁止有但書，以委任經理人同樣的決議方式取得同意即可兼任。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-043","依據公司法之規定，公司申請設立登記之資本額，應經會計師查核簽證；公司應於申請設立登記時或設立登記後多少日內，檢送經會計師查核簽證之文件？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-045","下列有關公司法之規定何者錯誤？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-042","主管機關查核公司財務報表，或派員檢查公司業務及財務狀況時，得令公司提出證明文件、單據、表冊及有關資料，除法律另有規定外，應保守秘密，並於收受後幾日內查閱發還？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-046","下列有關商業登記法之規定何者錯誤？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-041","公開發行股票之公司為他公司有限責任股東時，其所有投資總額，除以投資為專業或公司章程另有規定或經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議者外，原則上不得超過本公司實收股本之多少百分比？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-047","商業登記法所稱商業，係指①以營利為目的 ②獨資方式經營之事業 ③合夥方式經營之事業 ④公司方式經營之事業，下列何者正確？",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,1786689135271]