[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-044","book-108-1-bookkeeping-law-044",108,1,44,"未經設立登記，不得以公司名義經營業務或為其他法律行為。違反此項規定者，行為人應給予何種處罰？",{"A":17,"B":18,"C":19,"D":20},"一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金","二年以下有期徒刑、拘役或科或併科新臺幣十萬元以上五十萬元以下罰金","處新臺幣四萬元以上二十萬元以下之罰鍰","處新臺幣五萬元以上五十萬元以下之罰鍰","A",null,"本題考點：《公司法》第 19 條對「未經設立登記而以公司名義經營業務或為其他法律行為」的行為人所定的法律效果。\n【正解理由】依《公司法》第 19 條第一項，未經設立登記，不得以公司名義經營業務或為其他法律行為；同條第二項規定違反前項規定者，行為人處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金，並自負民事責任，行為人有二人以上者連帶負民事責任，並由主管機關禁止其使用公司名稱。選項的刑度與罰金上限與該項文字完全相符，故選 A。\n【逐項排除】\n(A) 對。一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金，與《公司法》第 19 條第二項一致。\n(B) 錯。刑度寫成二年以下、罰金寫成新臺幣十萬元以上五十萬元以下，兩個數值都與《公司法》第 19 條第二項不符。\n(C) 錯。《公司法》第 19 條第二項對行為人所定的是刑罰，不是罰鍰，新臺幣四萬元以上二十萬元以下的罰鍰數額也不在該項之中。\n(D) 錯。同樣把該項的刑罰誤植為罰鍰，新臺幣五萬元以上五十萬元以下之數額在《公司法》第 19 條第二項中並不存在。\n【記憶點】未登記而用公司名義營業，罰的是行為人：一年以下、新臺幣十五萬元以下罰金，並自負民事責任、被禁止使用公司名稱。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-043","按公司法第 393 條第 2 項規定，公司所登記事項，主管機關應予以公開之事項，不包括下列何者？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-045","依據我國商業登記法之規定，登記事項有變更時，除繼承之登記外，應自事實發生之日起幾日內，申請變更登記？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-042","依公司法規定，股份有限公司經理人之委任應由下列何者決定？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-046","李記帳士係桃園市記帳士公會會員，關於其行為涉及職業倫理道德之處理，下列敘述何者正確？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-041","下列有關公司之清算，何者敘述正確？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-047","林記帳士於每年所得稅結算申報期間，皆積極與熱心至國稅局擔任志工，協助納稅義務人辦理綜合所得稅結算申報，林記帳士之行為符合記帳士職業倫理道德規範中那一項規範？",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,1786689134808]