[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-042":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-042","book-108-1-bookkeeping-law-042",108,1,42,"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？",{"A":17,"B":18,"C":19,"D":20},"董事長","全體股東過半數同意","應由董事會以董事過半數之出席，及出席董事過半數同意","應由董事會以董事過三分之一出席，及出席董事過半數同意","C",null,"本題考點：《公司法》第 29 條依公司種類分別規定經理人之委任、解任及報酬的決定門檻。\n【正解理由】依《公司法》第 29 條第一項第三款，公司得依章程規定置經理人，股份有限公司之經理人「應由董事會以董事過半數之出席，及出席董事過半數同意之決議行之」，但公司章程有較高規定者，從其規定。題目問的正是股份有限公司，故選 C。\n【逐項排除】\n(A) 錯。《公司法》第 29 條第一項第三款把決定權交給董事會這個會議體，不是交給董事長個人；《公司法》第 208 條第三項所定董事長的權限是對內為股東會、董事會及常務董事會主席，對外代表公司。\n(B) 錯。全體股東過半數同意不是股份有限公司的門檻。《公司法》第 29 條第一項第一款是無限公司、兩合公司須有全體無限責任股東過半數同意，第二款是有限公司須有全體股東表決權過半數同意。\n(C) 對。與《公司法》第 29 條第一項第三款的文字一致。\n(D) 錯。出席門檻寫成董事過三分之一，與《公司法》第 29 條第一項第三款所定「董事過半數之出席」不符。\n【記憶點】無限與兩合看無限責任股東過半數，有限公司看表決權過半數，股份有限公司走董事會的「過半出席、出席過半同意」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-041","下列有關公司之清算，何者敘述正確？",41,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-045","依據我國商業登記法之規定，登記事項有變更時，除繼承之登記外，應自事實發生之日起幾日內，申請變更登記？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-042",114,"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",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-042",113,"依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-042",112,"桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-042",111,"商業會計法規定商業之決算，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-042",110,"關於分公司之敘述，下列何者錯誤？",false,1786689134784]