[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-024":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-112-1-記帳相關法規概要-024","book-112-1-bookkeeping-law-024",112,1,24,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"A":17,"B":18,"C":19,"D":20},"②③④","①③④","②③","①④","D",null,"本題考點：《公司法》第 8 條第一項就四種公司分別指定的當然負責人。\n【正解理由】《公司法》第 8 條第一項規定「本法所稱公司負責人：在無限公司、兩合公司為執行業務或代表公司之股東；在有限公司、股份有限公司為董事」。以此逐一檢驗題目所列四種敘述：敘述①無限公司為執行業務之股東，與前段相符；敘述②兩合公司應為執行業務或代表公司之股東，寫成董事與前段不符；敘述③有限公司應為董事，寫成代表公司之股東與後段不符；敘述④股份有限公司為董事，與後段相符。正確者僅①與④。故選 D。\n【逐項排除】\n(A) ②③④之組合含入敘述②與敘述③，兩者皆與《公司法》第 8 條第一項的分組相反。\n(B) ①③④之組合含入敘述③，有限公司的當然負責人是董事而非代表公司之股東。\n(C) ②③之組合兩項皆錯，等於把股東型與董事型的公司完全對調。\n(D) ①④之組合分別對應無限公司的執行業務股東與股份有限公司的董事，與《公司法》第 8 條第一項完全相符，為應選項。\n【記憶點】無限與兩合看股東，有限與股份看董事，四種公司兩兩一組。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-023","公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-025","股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-022","某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-026","在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",26,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-021","A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-027","下列何者之會計處理會影響保留盈餘之數額？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-024",109,"依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",false,1786689132682]