[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-037":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-114-1-記帳相關法規概要-037","book-114-1-bookkeeping-law-037",114,1,37,"甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",{"A":17,"B":18,"C":19,"D":20},"無效","有效","效力未定","經甲公司承認後生效","A",null,"本題考點：股份有限公司對董事長代表權所加的限制，能否對抗知情的交易相對人。\n【正解理由】依《公司法》第 208 條第三項，董事長對內為股東會、董事會及常務董事會主席，對外代表公司；同法第 208 條第五項明定「第五十七條及第五十八條對於代表公司之董事準用之」，而同法第 58 條規定「公司對於股東代表權所加之限制，不得對抗善意第三人」。反面言之，相對人非善意時，公司即得以該限制對抗之。乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，已非善意，A 逾越限制、未經董事會決議所簽的新臺幣 5 千萬元採購契約，對甲股份有限公司不生效力，故選 A。\n【逐項排除】\n(A) 相對人明知代表權受有限制，該限制得對其主張，逾越權限所為之代表行為對公司不發生效力，敘述正確。\n(B) 契約有效的前提是相對人善意而受保護，乙有限公司既屬明知，即無《公司法》第 58 條的保護可資主張。\n(C) 效力未定係指效力繫於他方承認而暫懸的狀態，本題處理的是代表權限制得否對抗惡意相對人，不是留待承認的問題。\n(D) 經甲公司承認後生效同樣建立在效力未定的前提上，與《公司法》第 208 條第五項準用第 58 條所生的效果不符。\n【記憶點】代表權限制只擋不住善意人；相對人明知，公司就擋得掉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-036","A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-038","甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-035","甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-039","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？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-034","依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-040","依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-037",113,"公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-037",112,"下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-037",111,"關於商業會計法規定之會計憑證，下列敘述何者錯誤：",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-037",110,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-037",109,"行政處分之內容違反公共秩序或善良風俗者，屬於：",false,1786689131806]