[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":70},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-114-1-記帳相關法規概要-001","book-114-1-bookkeeping-law-001",114,1,"依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"A":16,"B":17,"C":18,"D":19},"董事會以董事三分之二出席，及出席董事全體同意的決議","董事會以董事二分之一出席，及出席董事二分之一同意的決議","董事會以全體董事出席，及出席董事全體同意的決議","董事會以董事三分之一出席，及出席董事全體同意的決議","A",null,"本題考點：《商業會計法》第 5 條就公司主辦會計人員任免的決議門檻，以及章程訂有較高規定時的適用順序。\n【正解理由】依《商業會計法》第 5 條第二項，公司組織之商業，其主辦會計人員之任免，在股份有限公司「應由董事會以董事過半數之出席，及出席董事過半數之同意」；同法第 5 條第三項並明定「前項主辦會計人員之任免，公司章程有較高規定者，從其規定」。甲公司章程要求董事三分之二出席、出席董事全體同意，出席門檻與同意門檻都嚴於法定的過半數，屬於該項所稱較高規定，應優先適用章程所訂程序，故選 A。\n【逐項排除】\n(A) 三分之二出席、出席董事全體同意，即章程所訂的較高門檻，依《商業會計法》第 5 條第三項從其規定。\n(B) 這是《商業會計法》第 5 條第二項的法定最低門檻，本題章程既訂有較高規定，即不得再回頭適用法定門檻。\n(C) 全體董事出席的要求高於章程所訂的三分之二出席，章程沒有這樣寫，決議自不必加碼到全體出席。\n(D) 三分之一出席低於法定的過半數出席，牴觸《商業會計法》第 5 條第二項的最低要求，不生較高規定的效果。\n【記憶點】法定門檻是地板，章程只能往上加不能往下砍，訂得比法律高就照章程走。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-113-1-bookkeeping-law-050","依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",50,113,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-002","某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-113-1-bookkeeping-law-049","若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-003","有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-113-1-bookkeeping-law-048","授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-004","根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",4,[51,54,58,62,66],{"webId":52,"year":29,"stem":53,"number":13},"book-113-1-bookkeeping-law-001","依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":55,"year":56,"stem":57,"number":13},"book-112-1-bookkeeping-law-001",112,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於幾日前通知委任人？",{"webId":59,"year":60,"stem":61,"number":13},"book-111-1-bookkeeping-law-001",111,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"webId":63,"year":64,"stem":65,"number":13},"book-110-1-bookkeeping-law-001",110,"依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",{"webId":67,"year":68,"stem":69,"number":13},"book-109-1-bookkeeping-law-001",109,"依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",false,1786689131468]