[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-040":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-109-1-記帳相關法規概要-040","book-109-1-bookkeeping-law-040",109,1,40,"公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"公司負責人經董事過半數之出席及出席董事過半數同意，得為任何保證人","公司依公司章程規定，得為任何保證人","公司為保障股東之權益，不得為任何保證人","公司得經全體股東同意為對外保證人","B",null,"本題考點：《公司法》第 16 條公司對外保證的原則禁止與兩種例外依據。\n【正解理由】《公司法》第 16 條第一項明定：「公司除依其他法律或公司章程規定得為保證者外，不得為任何保證人。」條文採原則禁止、例外開放的寫法，而例外的依據只有「其他法律」與「公司章程」兩種；公司章程既已訂有得為保證的規定，即屬該項但書所容許的情形，故選 B。\n【逐項排除】\n(A) 《公司法》第 16 條第一項所承認的依據不含董事會決議，董事過半數之出席及出席董事過半數同意並不能使公司取得為保證人的資格。\n(B) 章程規定得為保證，正落在《公司法》第 16 條第一項「除依其他法律或公司章程規定得為保證者外」的除外範圍內。\n(C) 把《公司法》第 16 條第一項讀成全面禁止，漏掉了除外規定；該項並非不許公司在任何情況下為保證人。\n(D) 全體股東同意亦非《公司法》第 16 條第一項所列的依據；同條第二項並規定公司負責人違反前項規定時，應自負保證責任，如公司受有損害時亦應負賠償責任。\n【記憶點】公司保證原則禁止，例外只看「其他法律」或「公司章程」兩塊招牌。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-039","下列何種行為屬於行政程序法所稱之行政處分？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-041","乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-038","違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-042","下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-037","行政處分之內容違反公共秩序或善良風俗者，屬於：",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-043","下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-040",114,"依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-040",113,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-040",112,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-040",111,"依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-040",110,"有關公司法對公司權利能力之限制，下列敘述何者正確？",false,1786689134268]