[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-039":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-039","book-114-1-bookkeeping-law-039",114,1,39,"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？",{"A":17,"B":18,"C":19,"D":20},"A 之行為為無權代理，經甲有限公司承認始生效力","該勞務承攬契約對甲有限公司生效","該勞務承攬契約對甲有限公司不生效力","A 自負責任","B",null,"本題考點：已登記事項有變更而未辦變更登記時，公司能否以該事項對抗第三人。\n【正解理由】依《公司法》第 12 條，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，不得以其事項對抗第三人。甲有限公司設立時已登記 A 為經理人，事後撤換 A 改由 B 擔任卻未辦變更登記，「A 已非經理人」這件事就不能拿來對抗乙有限公司；A 以經理人名義所簽的勞務承攬契約，效果仍歸屬於甲有限公司，故選 B。\n【逐項排除】\n(A) 無權代理須經本人承認始生效力，但依《公司法》第 12 條，甲有限公司根本不能以未登記的撤換事實對抗乙有限公司，契約直接對公司發生效力，無待承認。\n(B) 甲有限公司怠於辦理經理人變更登記，不得以該變更對抗乙有限公司，契約對甲有限公司生效，敘述正確。\n(C) 契約既已對甲有限公司發生效力，甲有限公司主張不生效力並拒絕履行即無所依據。\n(D) 契約效果所及者為甲有限公司，責任不因 A 已遭內部撤換而轉由 A 個人承擔。\n【記憶點】登記事項變了卻不去登記，對外一律當作沒變。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-037","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？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-041","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",41,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-042","下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-039",113,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-039",112,"張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-039",111,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-039",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-039",109,"下列何種行為屬於行政程序法所稱之行政處分？",false,1786689131833]