[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-036":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-114-1-記帳相關法規概要-036","book-114-1-bookkeeping-law-036",114,1,36,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"E 為自然人董事","E 為法人代表董事","E 有任期保障","E 為法人董事","D",null,"本題考點：法人股東當選董事後指定自然人代表行使職務時，該自然人與該董事席次的法律性質。\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。本題當選乙股份有限公司董事的是甲有限公司這個法人本身，E 只是受甲有限公司指定、代其行使董事職務的自然人，董事席次仍歸屬於法人，E 所行使者即為法人董事之職務，故選 D。\n【逐項排除】\n(A) 自然人董事指自然人以自己名義當選並自負董事之責，E 並非當選人，其地位來自甲有限公司的指定，不合此一型態。\n(B) 法人代表董事對應《公司法》第 27 條第二項，係由法人股東之代表人自己當選為董事；本題是法人自己當選再指定代表，落在第一項，兩種型態不能互換。\n(C) 依《公司法》第 27 條第三項，第一項及第二項之代表人，得依其職務關係，隨時改派補足原任期，E 隨時可被甲有限公司改派，並無任期保障。\n(D) 董事之地位歸屬於當選之法人甲有限公司，E 據以執行的是法人董事的職務，敘述正確。\n【記憶點】法人自己當選、派人上場，席次姓「法人」，代表人隨時可換。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-035","甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-037","甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-034","依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-038","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？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-033","A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-039","甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-036",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-036",109,"記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",false,1786689131794]