[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-043","book-108-1-bookkeeping-law-043",108,1,43,"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？",{"A":17,"B":18,"C":19,"D":20},"公司名稱","公司所在地；設有分公司者，其所在地","股息紅利分配比例限額","有無複數表決權特別股","C",null,"本題考點：《公司法》第 393 條第二項所列主管機關應予公開、任何人得申請查閱抄錄或複製的十款登記事項。\n【正解理由】依《公司法》第 393 條第二項，應公開者為公司名稱（章程訂有外文名稱者，該名稱）、所營事業、公司所在地及設有分公司者其所在地、執行業務或代表公司之股東、董事監察人姓名及持股、經理人姓名、資本總額或實收資本額、有無複數表決權特別股與對於特定事項具否決權特別股、有無同法第 157 條第一項第五款及第 356-7 條第一項第四款之特別股、公司章程，共十款。股息紅利分配比例限額不在這十款之內，故選 C。\n【逐項排除】\n(A) 公司名稱是《公司法》第 393 條第二項第一款所定應公開事項，不是本題要找的答案。\n(B) 公司所在地及分公司所在地是同項第三款所定應公開事項，不是本題要找的答案。\n(C) 十款之中沒有這一項，它屬於公司內部盈餘分派的決定，不在同項應公開之列，故為本題所選。\n(D) 有無複數表決權特別股是同項第八款所定應公開事項，不是本題要找的答案。\n【記憶點】《公司法》第 393 條第二項公開的是「誰、在哪、多少資本、什麼股、章程」，不包含盈餘分派比例。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-046","李記帳士係桃園市記帳士公會會員，關於其行為涉及職業倫理道德之處理，下列敘述何者正確？",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,1786689134800]