[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-045":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-107-1-記帳相關法規概要-045","book-107-1-bookkeeping-law-045",107,1,45,"下列有關公司法之規定何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"公司不得為他公司無限責任股東或合夥事業之合夥人","公司間或與行號間有短期融通資金之必要者，融資金額不得超過貸與企業資本額的百分之四十","公開發行股票之公司為他公司有限責任股東時，其所有投資總額，除以投資為專業或公司章程另有規定或經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議者外，不得超過本公司實收股本百分之四十","政府或法人為股東時，得當選為董事或監察人。但須指定自然人代表行使職務","B",null,"本題考點：《公司法》第 13 條、第 15 條與第 27 條，分別規範轉投資、資金貸與及法人股東當選董事監察人。\n【正解理由】《公司法》第 15 條第一項第二款規定，公司之資金於公司間或與行號間有短期融通資金之必要者得為貸與，但融資金額不得超過貸與企業淨值的百分之四十。該款的比較基準是淨值，本選項寫成資本額，與條文不符而為錯誤敘述，故選 B。\n【逐項排除】\n(A) 敘述正確。《公司法》第 13 條第一項明定，公司不得為他公司無限責任股東或合夥事業之合夥人。\n(B) 敘述錯誤。《公司法》第 15 條第一項第二款的分母是貸與企業的淨值，不是資本額，百分之四十的比例本身則沒有寫錯。\n(C) 敘述正確。《公司法》第 13 條第二項的三種除外情形與實收股本百分之四十的上限，均與本項文字相符。\n(D) 敘述正確。《公司法》第 27 條第一項明定，政府或法人為股東時得當選為董事或監察人，但須指定自然人代表行使職務。\n【記憶點】轉投資看實收股本、資金貸與看淨值，比例同為百分之四十，分母不同。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-044","公司得依章程規定置經理人，而關於經理人之敘述，下列何項錯誤？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-046","下列有關商業登記法之規定何者錯誤？",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-043","依據公司法之規定，公司申請設立登記之資本額，應經會計師查核簽證；公司應於申請設立登記時或設立登記後多少日內，檢送經會計師查核簽證之文件？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-047","商業登記法所稱商業，係指①以營利為目的 ②獨資方式經營之事業 ③合夥方式經營之事業 ④公司方式經營之事業，下列何者正確？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-042","主管機關查核公司財務報表，或派員檢查公司業務及財務狀況時，得令公司提出證明文件、單據、表冊及有關資料，除法律另有規定外，應保守秘密，並於收受後幾日內查閱發還？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-048","商業登記法所稱商業負責人，包括下列那些？ ①獨資組織之出資人或其法定代理人 ②合夥組織之執行業務合夥人 ③在執行職務範圍內之經理人 ④獨資出資者之配偶",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",false,1786689135280]