[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-040":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-105-1-記帳相關法規概要-040","book-105-1-bookkeeping-law-040",105,1,40,"依公司法規定，自然人一人即可設立之公司為下列何種公司？",{"A":17,"B":18,"C":19,"D":20},"無限公司","有限公司","兩合公司","股份有限公司","B",null,"本題考點：《公司法》四種公司的最低股東人數，以及何種公司自然人一人即可設立。\n【正解理由】依《公司法》第 2 條第一項第二款，有限公司指「由一人以上股東所組織，就其出資額為限，對公司負其責任之公司」；同法第 98 條第一項並重申有限公司由一人以上股東所組成。條文所稱一人以上並未限定須為政府或法人，故自然人一人即得設立有限公司，故選 B。\n【逐項排除】\n(A) 無限公司依《公司法》第 2 條第一項第一款指二人以上股東所組織，同法第 40 條第一項並要求股東應有二人以上且其中半數應在國內有住所，自然人一人無法設立。\n(B) 正確。有限公司的股東人數下限依《公司法》第 2 條第一項第二款與同法第 98 條第一項均為一人以上，自然人單獨即可設立。\n(C) 兩合公司依《公司法》第 2 條第一項第三款，指一人以上無限責任股東與一人以上有限責任股東所組織，兩種股東都要有，人數至少二人。\n(D) 股份有限公司依《公司法》第 2 條第一項第四款，指二人以上股東或政府、法人股東一人所組織；一人設立的通道只開給政府或法人股東，自然人一人不符。\n【記憶點】自然人單獨開公司只有有限公司一條路，股份有限公司的一人門只留給政府或法人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-039","依公司法規定，外國公司欲在中華民國境內營業，必須先辦理認許，並於認許後 15 日內，向主管機關再辦理下列何者之登記？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-041","公司應收之股款，股東並未實際繳納，而以申請文件表明收足，或股東雖已繳納而於登記後將股款發還股東，或任由股東收回者，為資本不實，公司法對此設有相關之規範，惟不包括下列何者？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-038","依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-042","A 股份有限公司（下稱 A 公司）設立後選任甲為總經理，惟未向主管機關辦理登記，後甲因違反競業禁止而遭董事會撤換，改選為乙，向主管機關登記時卻登記為甲。請問下列敘述何者正確？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-037","依行政程序法規定，有關行政處分時，得為附款之敘述，下列何者錯誤？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-043","依公司法規定，公司每屆會計年度終了，應將下列何文件提請股東同意或股東常會承認？①營業報告書 ②財務報表 ③主要財產之財產目錄 ④盈餘分派或虧損撥補之議案",43,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-040",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-040",113,"商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-040",112,"依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-040",111,"依商業會計法及商業會計處理準則規定，應收帳款之衡量及列示，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-040",110,"有關公司法對公司權利能力之限制，下列敘述何者正確？",false,1786689136119]