[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-043":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-043","book-110-1-bookkeeping-law-043",110,1,43,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"以甲公司身分當選董事並被選任為董事長，指定 A 君代表行使職務","以甲公司身分當選監察人，指定 A 君代表行使職務，則乙公司登記之監察人為甲公司","以代表人 A 君、B 君及 C 君身分分別當選為董事，則乙公司登記之董事分別為 A 君、B 君及 C 君","以代表人 A 君、B 君分別當選為董事，C 君當選監察人","D",null,"本題考點：法人股東進入被投資公司董監席次的兩種模式，以及代表人分別當選時的禁止規定。\n【正解理由】依《公司法》第 27 條第一項，「政府或法人為股東時，得當選為董事或監察人。但須指定自然人代表行使職務」；同條第二項則規定「政府或法人為股東時，亦得由其代表人當選為董事或監察人。代表人有數人時，得分別當選，但不得同時當選或擔任董事及監察人」。第二項的但書把代表人模式的界線畫得很清楚：甲公司的三位代表人可以分頭去選，但不能一部分坐上董事席、另一部分坐上監察人席，那等於同一法人股東同時掌握執行與監督兩端。故選 D。\n【逐項排除】\n(A) 正確。這是《公司法》第 27 條第一項的法人自身當選模式，甲公司當選董事後指定 A 君代表行使職務，並無扞格。\n(B) 正確。同項模式下當選者是甲公司本身，A 君只是代表行使職務的自然人，乙公司登記的監察人自然記為甲公司。\n(C) 正確。這是同法第 27 條第二項的代表人當選模式，當選者是 A 君、B 君、C 君各自，登記的董事即為三人。\n(D) 錯誤。甲公司的代表人分別當選董事與監察人，正好落入同條第二項但書「不得同時當選或擔任董事及監察人」的禁止範圍。\n【記憶點】法人自己選或派代表選都可以，但代表人不能一邊當董事、一邊當監察人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-042","關於分公司之敘述，下列何者錯誤？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-044","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？",44,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-045","關於獨資、合夥事業之商業登記，下列敘述何者正確？",45,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-046","中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-043",109,"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",false,1786689133806]