[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-記帳相關法規概要-044","book-109-1-bookkeeping-law-044",109,1,44,"下列有關公司經理人競業禁止之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"不得自營或為他人經營同類之業務","不得兼任其他營利事業之經理人","有限公司經全體股東過半數同意者，可不受限制","股份有限公司經股東會以股東過半數之出席，及出席股東過半數同意之決議行之者，可不受限制","D","第44題答Ｃ或Ｄ或CD者均給分。","本題考點：《公司法》對公司經理人競業禁止之內容，以及各類公司解除競業限制之法定同意方式。\n【正解理由】依《公司法》第 32 條，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；但經依同法第 29 條第一項規定之方式同意者，不在此限。而《公司法》第 29 條第一項第三款規定，股份有限公司應由「董事會以董事過半數之出席，及出席董事過半數同意之決議」行之，解除競業限制之機關是董事會而非股東會。(D) 將解禁機關寫成股東會決議，與條文不符，為錯誤敘述，故選 D。\n【逐項排除】\n(A) 此敘述正確，《公司法》第 32 條本文明定經理人不得自營或為他人經營同類之業務。\n(B) 此敘述正確，同條並列禁止兼任其他營利事業之經理人，且此項禁止不以同類業務為限。\n(C) 本選項亦經考選部公告給分（第 44 題答Ｃ或Ｄ或 CD 者均給分）。《公司法》第 29 條第一項第二款就有限公司規定「須有全體股東表決權過半數同意」，以表決權數計算；本選項寫「全體股東過半數同意」，文義上以股東人數計算，與條文用語有出入，故答 C 者亦屬有據。\n(D) 此敘述錯誤，股份有限公司依《公司法》第 29 條第一項第三款應由董事會決議同意經理人競業，本選項誤作股東會決議。\n【記憶點】經理人競業解禁：有限公司看全體股東「表決權」過半，股份有限公司看「董事會」決議，兩者都不是股東會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-045","在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",45,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-046","依公司法規定，下列對於外國公司之敘述，何者錯誤？",46,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-047","依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",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,1786689134308]