[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-044":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-044","book-110-1-bookkeeping-law-044",110,1,44,"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？",{"A":17,"B":18,"C":19,"D":20},"執行業務或代表公司之股東","經理人姓名","董事、監察人姓名及持股","公司章程","D",null,"本題考點：《公司法》第 393 條把登記資訊分成三個層次，其中只有公司章程要上資訊網站查閱時須經公司同意。\n【正解理由】《公司法》第 393 條第二項列出主管機關應予公開、任何人得申請查閱抄錄或複製的十款事項，第十款即為「公司章程」。同條第三項接著規定：「前項第一款至第九款，任何人得至主管機關之資訊網站查閱；第十款，經公司同意者，亦同。」也就是說，題目所問的「至資訊網站查閱」這個管道，前九款一律開放，唯獨第十款的公司章程要多一道公司同意的門檻，故選 D。\n【逐項排除】\n(A) 執行業務或代表公司之股東，是《公司法》第 393 條第二項第四款，落在同條第三項所稱第一款至第九款之內，任何人得逕至資訊網站查閱。\n(B) 經理人姓名，是同條第二項第六款，同樣屬於第一款至第九款的範圍，不必經公司同意。\n(C) 董事、監察人姓名及持股，是同條第二項第五款，亦在第一款至第九款之列，網站上直接可查。\n(D) 公司章程，是同條第二項第十款，依同條第三項後段須「經公司同意者」才能至資訊網站查閱，正是本題要找的事項。\n【記憶點】《公司法》第 393 條的十款，前九款上網就看得到，第十款章程要公司先點頭。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-045","關於獨資、合夥事業之商業登記，下列敘述何者正確？",45,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-046","中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",46,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-047","李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-044",114,"A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-044",113,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-044",112,"李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-044",111,"商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-044",109,"下列有關公司經理人競業禁止之敘述，何者錯誤？",false,1786689133814]