[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-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-113-1-記帳相關法規概要-044","book-113-1-bookkeeping-law-044",113,1,44,"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",{"A":17,"B":18,"C":19,"D":20},"①③④⑤","①③④⑥","②③④⑤","②③④⑥","D",null,"本題考點：《公司法》第 22-1 條所定公司每年定期申報的對象範圍，重點在股東持股門檻與「經理人」是否入列。\n【正解理由】依《公司法》第 22-1 條第一項，公司應每年定期將「董事、監察人、經理人及持有已發行股份總數或資本總額超過百分之十之股東」之姓名或名稱、國籍、出生年月日或設立登記之年月日、身分證明文件號碼、持股數或出資額及其他中央主管機關指定之事項，以電子方式申報至中央主管機關建置或指定之資訊平臺。申報對象因此是董事、監察人、經理人與百分之十級距的股東四類人，恰為②③④⑥，故選 D。\n【逐項排除】\n(A) ①③④⑤：股東門檻取百分之五，且以財務主管入列，兩處都不是《公司法》第 22-1 條第一項所定的範圍。\n(B) ①③④⑥：董事、監察人、經理人三者無誤，但股東門檻誤取百分之五，與該條第一項的百分之十不合。\n(C) ②③④⑤：股東門檻正確，卻以財務主管取代經理人；《公司法》第 22-1 條第一項列的是經理人，其範圍並由同條第三項授權的辦法界定。\n(D) 正確。②的百分之十股東、③董事、④監察人、⑥經理人，正好等於該條第一項列舉的四類申報對象。\n【記憶點】董、監、經加上一成股東，逐年上平臺。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-043","下列有關經聽證做成行政處分之敘述，何者錯誤？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-045","試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-042","依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-046","近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-041","代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-047","臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",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-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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-044",109,"下列有關公司經理人競業禁止之敘述，何者錯誤？",false,1786689132375]