[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-041","book-108-1-bookkeeping-law-041",108,1,41,"下列有關公司之清算，何者敘述正確？",{"A":17,"B":18,"C":19,"D":20},"經法院宣告破產，或因合併及變更組織而解散之公司，必須進行清算","經解散、撤銷或廢止登記之公司，其法人人格即消滅","經解散、撤銷或廢止之公司，於清算時期中，不可經營業務","經法院宣告破產，或因合併及變更組織而解散之公司，其法人人格應即歸於消滅","D",null,"本題考點：《公司法》總則章的解散與清算——哪些公司必須清算，清算中的公司其法人人格與營業能力又如何。\n【正解理由】依《公司法》第 24 條，「解散之公司除因合併、分割或破產而解散外，應行清算」，故因合併、分割或破產而解散者不進入清算程序；既然不清算，就沒有《公司法》第 25 條「解散之公司，於清算範圍內，視為尚未解散」的人格延續效果，權利義務改由承受主體概括承受——《公司法》第 75 條即規定因合併而消滅之公司，其權利義務應由合併後存續或另立之公司承受，故選 D。\n【逐項排除】\n(A) 錯。《公司法》第 24 條把合併、分割、破產三種原因明文擺在「應行清算」之外，此類公司正好不必清算。\n(B) 錯。《公司法》第 25 條使解散之公司於清算範圍內視為尚未解散，《公司法》第 26-1 條並規定經中央主管機關撤銷或廢止登記者準用前三條，法人人格於清算完結前仍存續。\n(C) 錯。《公司法》第 26 條明定前條解散之公司在清算時期中，得為了結現務及便利清算之目的，暫時經營業務。\n(D) 對。此類公司不經清算程序，權利義務由承受主體或破產程序處理，法人人格於該時點歸於消滅。\n【記憶點】合併、分割、破產免清算，人格隨之終結；其餘解散一律清算，清算範圍內視為尚未解散。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-040","非公開發行股票公司，財務報導期間結束日，其財務報表，不必先經會計師查核簽證後，提請股東同意或股東常會承認者為何？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-042","依公司法規定，股份有限公司經理人之委任應由下列何者決定？",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-039","依公司法第 22 條之 1 第 1 項規定，有關公司應每年定期申報之敘述，下列何者錯誤？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-043","按公司法第 393 條第 2 項規定，公司所登記事項，主管機關應予以公開之事項，不包括下列何者？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-038","依據行政程序法第 98 條規定，處分機關告知之救濟期間有錯誤時，應由該機關以通知更正之，並自何時起算法定期間？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-044","未經設立登記，不得以公司名義經營業務或為其他法律行為。違反此項規定者，行為人應給予何種處罰？",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,1786689134772]