[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-039":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-110-1-記帳相關法規概要-039","book-110-1-bookkeeping-law-039",110,1,39,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",{"A":17,"B":18,"C":19,"D":20},"無效","應予撤銷","應予命令解散","不得以其事項對抗第三人","D",null,"本題考點：《公司法》第 12 條，公司設立登記後應登記事項未登記或已登記事項變更未登記的法律效果。\n【正解理由】依《公司法》第 12 條，公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，不得以其事項對抗第三人。該條採取的是登記對抗主義，未辦登記的事項在公司內部仍然有效，只是不能拿來對抗第三人，故選 D。\n【逐項排除】\n(A) 《公司法》第 12 條並未使未登記事項歸於無效，該事項在公司內部的法律關係不因漏未登記而失其效力。\n(B) 撤銷登記另有其發動事由，依《公司法》第 9 條第三項，須該條第一項情事經法院判決有罪確定後，始由中央主管機關撤銷或廢止其登記，與單純漏未登記無涉。\n(C) 命令解散的事由列於《公司法》第 10 條，限於設立登記後六個月尚未開始營業、開始營業後自行停止營業六個月以上、公司名稱經法院判決確定不得使用而逾期未辦名稱變更登記，以及未依同法第 7 條第一項所定期限檢送經會計師查核簽證之文件四款，不包含應登記事項漏未登記。\n(D) 不得以其事項對抗第三人，正是《公司法》第 12 條所定的法律效果。\n【記憶點】漏登記不是無效、不是撤銷、也不是解散，效果只有一個：不能對抗第三人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-038","依公司法規定，下列敘述何者正確？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-040","有關公司法對公司權利能力之限制，下列敘述何者正確？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-037","行政機關作成行政處分時，關於附款下列敘述何者錯誤？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-041","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？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-036","警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-042","關於分公司之敘述，下列何者錯誤？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-039",114,"甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-039",113,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-039",112,"張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-039",111,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-039",109,"下列何種行為屬於行政程序法所稱之行政處分？",false,1786689133763]