[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-040":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-040","book-114-1-bookkeeping-law-040",114,1,40,"依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",{"A":17,"B":18,"C":19,"D":20},"會計師","記帳士","律師","記帳及報稅代理人","A",null,"本題考點：公司申請設立登記之資本額，應檢送何種專業人員查核簽證之文件。\n【正解理由】依《公司法》第 7 條第一項，公司申請設立登記之資本額，應經會計師查核簽證；公司應於申請設立登記時或設立登記後三十日內，檢送經會計師查核簽證之文件。同法第 7 條第二項並規定，公司申請變更登記之資本額，應先經會計師查核簽證。條文明文指定的專業人員只有會計師一種，故選 A。\n【逐項排除】\n(A) 《公司法》第 7 條第一項逐字寫的是「檢送經會計師查核簽證之文件」，與題幹所述的三十日期限完全一致。\n(B) 《記帳士法》第 13 條第一項所列記帳士業務為登記事項、稅捐稽徵案件之申報及申請、稅務諮詢、商業會計事務及主管機關核可之相關事項，不含公司資本額之查核簽證。\n(C) 律師依《公司法》第 21 條第三項，僅於主管機關派員檢查公司業務及財務狀況時得受選任協助辦理，與資本額查核簽證無涉。\n(D) 記帳及報稅代理人係《記帳士法》第 35 條第一項所定得登錄繼續執業者，其業務範圍同屬記帳與報稅事務，不及於資本額查核簽證。\n【記憶點】資本額簽證只認會計師：設立可在三十日內補件，變更則須事前完成。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-041","下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",41,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-042","下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",42,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-043","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？",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-040",113,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-040",112,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-040",111,"依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-040",110,"有關公司法對公司權利能力之限制，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-040",109,"公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",false,1786689131841]