[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-041":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-105-1-記帳相關法規概要-041","book-105-1-bookkeeping-law-041",105,1,41,"公司應收之股款，股東並未實際繳納，而以申請文件表明收足，或股東雖已繳納而於登記後將股款發還股東，或任由股東收回者，為資本不實，公司法對此設有相關之規範，惟不包括下列何者？",{"A":17,"B":18,"C":19,"D":20},"對於公司負責人可處刑責","公司負責人應與各該股東連帶賠償公司或第三人因此所受之損害","資本不實之裁判確定後，由檢察機關通知中央主管機關撤銷或廢止其登記","於資本不實之裁判確定後、撤銷或廢止登記前已為補正者，主管機關不得撤銷或廢止其登記","D",null,"本題考點：《公司法》對公司資本不實所設刑事責任、民事賠償與撤銷登記的規範範圍。\n【正解理由】本題問的是規範所「不包括」者。依《公司法》第 9 條第三項：「第一項裁判確定後，由檢察機關通知中央主管機關撤銷或廢止其登記。但裁判確定前，已為補正或經主管機關限期補正已補正者，不在此限。」條文把免予撤銷的補正時點限定在裁判確定「前」，並無選項所述於裁判確定後、撤銷或廢止登記前補正即不得撤銷之規定，該敘述不在該條規範之列，故選 D。\n【逐項排除】\n(A) 屬該條規範。《公司法》第 9 條第一項對公司負責人各處五年以下有期徒刑、拘役或科或併科新臺幣五十萬元以上二百五十萬元以下罰金。\n(B) 屬該條規範。《公司法》第 9 條第二項規定有前項情事時，公司負責人應與各該股東連帶賠償公司或第三人因此所受之損害。\n(C) 屬該條規範。《公司法》第 9 條第三項本文規定第一項裁判確定後，由檢察機關通知中央主管機關撤銷或廢止其登記。\n(D) 不屬該條規範，為本題答案。《公司法》第 9 條第三項但書所定的補正時點是裁判確定前，把補正時點延後到裁判確定之後與該但書牴觸。\n【記憶點】資本不實補正只認裁判確定前，確定後再補來不及。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-040","依公司法規定，自然人一人即可設立之公司為下列何種公司？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-042","A 股份有限公司（下稱 A 公司）設立後選任甲為總經理，惟未向主管機關辦理登記，後甲因違反競業禁止而遭董事會撤換，改選為乙，向主管機關登記時卻登記為甲。請問下列敘述何者正確？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-039","依公司法規定，外國公司欲在中華民國境內營業，必須先辦理認許，並於認許後 15 日內，向主管機關再辦理下列何者之登記？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-043","依公司法規定，公司每屆會計年度終了，應將下列何文件提請股東同意或股東常會承認？①營業報告書 ②財務報表 ③主要財產之財產目錄 ④盈餘分派或虧損撥補之議案",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-038","依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-044","公司之下列登記事項，何者目前仍無法在主管機關之資訊網站查閱？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-041",114,"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",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-041",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-041",112,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-041",111,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-041",110,"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？",false,1786689136127]