[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-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-105-1-記帳相關法規概要-043","book-105-1-bookkeeping-law-043",105,1,43,"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",{"A":17,"B":18,"C":19,"D":20},"①②③","①②④","①③④","②③④","B",null,"本題考點：《公司法》第 20 條公司每屆會計年度終了應提請股東同意或股東常會承認之文件範圍。\n【正解理由】依《公司法》第 20 條第一項，公司每屆會計年度終了，應將營業報告書、財務報表及盈餘分派或虧損撥補之議案，提請股東同意或股東常會承認。條文列舉者即①營業報告書、②財務報表與④盈餘分派或虧損撥補之議案三項，並不包含③主要財產之財產目錄。就股份有限公司而言，《公司法》第 228 條第一項所定董事會每會計年度終了應編造之表冊，同樣是營業報告書、財務報表、盈餘分派或虧損撥補之議案三種，兩條互相印證，故選 B。\n【逐項排除】\n(A) ①②③：漏列盈餘分派或虧損撥補之議案，又誤將主要財產之財產目錄列入，與《公司法》第 20 條第一項之列舉不符。\n(B) ①②④：與《公司法》第 20 條第一項「營業報告書、財務報表及盈餘分派或虧損撥補之議案」之列舉完全一致，為正確組合。\n(C) ①③④：漏列財務報表，且財產目錄非年度應承認之文件，錯誤。\n(D) ②③④：漏列營業報告書，且同樣誤列財產目錄，錯誤。\n【記憶點】年度承認三件套＝營業報告書、財務報表、盈虧撥補議案，沒有財產目錄。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-041","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？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-045","依據記帳士職業倫理道德規範，共列舉數項記帳士應遵守之行為準則，下列何者非屬之？",45,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-046","關於記帳士職業倫理道德規範之內容，下列敘述何者錯誤？",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-110-1-bookkeeping-law-043",110,"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？",false,1786689136145]