[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-記帳相關法規概要-041","book-110-1-bookkeeping-law-041",110,1,41,"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？",{"A":17,"B":18,"C":19,"D":20},"限制行為能力人，經法定代理人允許，可獨立營業或成為合夥事業之合夥人","限制行為能力人倘若能力卓越，經法定代理人允許，可為公司之經理人，代表公司經營業務","限制行為能力人，因為法律行為受限，故不可獨立營業或成為合夥事業之合夥人","限制行為能力人，因為法律行為受限，故不可成為股東","A",null,"本題考點：《商業登記法》第 11 條，限制行為能力人經法定代理人允許獨立營業或為合夥人時的登記規定。\n【正解理由】依《商業登記法》第 11 條第一項，限制行為能力人，經法定代理人之允許，獨立營業或為合夥事業之合夥人者，申請登記時，應附送法定代理人之同意書。該項的前提就是「經允許即可獨立營業或為合夥事業之合夥人」，只是在申請登記時多附一份同意書，故選 A。\n【逐項排除】\n(A) 經法定代理人允許即得獨立營業或成為合夥事業之合夥人，與《商業登記法》第 11 條第一項的規定相符。\n(B) 依《公司法》第 30 條第六款，無行為能力或限制行為能力者不得充經理人，其已充任者當然解任，該條並未設任何以能力優劣為由的鬆綁空間。\n(C) 《商業登記法》第 11 條第一項既已明定經允許者得獨立營業或為合夥事業之合夥人，本項所稱一律不可，與該項規定相反。\n(D) 限制行為能力人不得為股份有限公司之發起人，見《公司法》第 128 條第二項；至於取得股東地位，該條並未設此種限制，本項所稱不可成為股東欠缺依據。\n【記憶點】限制行為能力人經允許能營業、能當合夥人、能當股東，就是不能當經理人與發起人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-039","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？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-043","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？",43,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-044","依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",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-109-1-bookkeeping-law-041",109,"乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",false,1786689133786]