[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-038":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-110-1-記帳相關法規概要-038","book-110-1-bookkeeping-law-038",110,1,38,"依公司法規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"公司法所稱之中央主管機關為經濟部，在直轄市為直轄市政府","公司申請設立、變更登記之資本額，應先經律師查核簽證","中央主管機關不得委任所屬機關、委託或委辦其他機關辦理公司法規定之事項","公司法所稱之外國公司，謂以營利為目的，非我國居民依照我國法律組織登記之公司","A",null,"本題考點：《公司法》總則對主管機關層級、資本額查核簽證、權限委任與外國公司定義的四組規定。\n【正解理由】依《公司法》第 5 條第一項，本法所稱主管機關：在中央為經濟部；在直轄市為直轄市政府。該項把中央與直轄市兩級主管機關寫得極為明確，與本選項所述完全相符，故選 A。\n【逐項排除】\n(A) 中央為經濟部、直轄市為直轄市政府，與《公司法》第 5 條第一項的文字一致。\n(B) 依《公司法》第 7 條第一項與第二項，公司申請設立登記之資本額應經會計師查核簽證，申請變更登記之資本額應先經會計師查核簽證，查核簽證的專業人員是會計師而非律師。\n(C) 依《公司法》第 5 條第二項，中央主管機關得委任所屬機關、委託或委辦其他機關辦理本法所規定之事項，本項所稱「不得」與該項規定相反。\n(D) 依《公司法》第 4 條第一項，外國公司謂以營利為目的，依照外國法律組織登記之公司，判準在於依照外國法律登記，而非本項所稱「非我國居民依照我國法律組織登記」。\n【記憶點】主管機關中央是經濟部、直轄市是市政府；資本額查核簽證找的是會計師。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-037","行政機關作成行政處分時，關於附款下列敘述何者錯誤？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-039","公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-036","警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-040","有關公司法對公司權利能力之限制，下列敘述何者正確？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-035","下列何者非屬行政處分無效之原因？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-041","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？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-038",113,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-038",112,"公司因下列何種原因解散者，應進行清算？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-038",111,"A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-038",109,"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：",false,1786689133750]