[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-040","book-108-1-bookkeeping-law-040",108,1,40,"非公開發行股票公司，財務報導期間結束日，其財務報表，不必先經會計師查核簽證後，提請股東同意或股東常會承認者為何？",{"A":17,"B":18,"C":19,"D":20},"實收資本額達新臺幣三千萬元以上","實收資本額未達新臺幣三千萬元，營業收入淨額達新臺幣六千萬元","實收資本額未達新臺幣三千萬元，參加勞工保險員工人數達一百人","外國公司專撥在中華民國境內分公司營業所用之資金，達新臺幣三千萬元以上","B",null,"本題考點：《公司法》第 20 條第二項財務報表應先經會計師查核簽證的門檻，採資本額與規模雙軌判斷。\n【正解理由】依《公司法》第 20 條第一項，公司每屆會計年度終了，應將營業報告書、財務報表及盈餘分派或虧損撥補之議案，提請股東同意或股東常會承認；同法第 20 條第二項則規定「公司資本額達一定數額以上或未達一定數額而達一定規模者，其財務報表，應先經會計師查核簽證；其一定數額、規模及簽證之規則，由中央主管機關定之」。須先查核簽證者有兩類：資本額已達一定數額者，及資本額未達而規模已達門檻者。B 之公司資本額未達一定數額，所列營業收入淨額亦未觸及規模門檻，故選 B。\n【逐項排除】\n(A) 實收資本額達新臺幣三千萬元以上者，屬《公司法》第 20 條第二項前段「資本額達一定數額以上」之情形，須先經會計師查核簽證。\n(B) 資本額未達一定數額，所列營業收入淨額亦未達規模門檻，兩軌皆未觸及，故不必先經查核簽證，為正確選項。\n(C) 參加勞工保險員工人數係《公司法》第 20 條第二項後段「未達一定數額而達一定規模」的判斷因子之一，達該規模者仍須先經查核簽證。\n(D) 依《公司法》第 377 條第一項，第二十條第一項至第四項於外國公司在中華民國境內設立之分公司準用之，故專撥在境內分公司營業所用之資金達一定數額者，同受該義務拘束。\n【記憶點】資本額一條線、規模一條線，兩條都沒踩到才免會計師查核簽證。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-039","依公司法第 22 條之 1 第 1 項規定，有關公司應每年定期申報之敘述，下列何者錯誤？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-041","下列有關公司之清算，何者敘述正確？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-038","依據行政程序法第 98 條規定，處分機關告知之救濟期間有錯誤時，應由該機關以通知更正之，並自何時起算法定期間？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-042","依公司法規定，股份有限公司經理人之委任應由下列何者決定？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-037","公法上之請求權，於請求權人為甲行政機關，無法律另有規定，至 107 年 12 月 31 日止已經過 4 年，甲行政機關於 108 年 7 月 1 日作成為實現該權利之 A 行政處分，如 A 行政處分①被撤銷或廢止或其他事由而溯及既往失效時、②不得訴請撤銷或因其他原因失其效力後，則該請求權至何時時效完成而消滅？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-043","按公司法第 393 條第 2 項規定，公司所登記事項，主管機關應予以公開之事項，不包括下列何者？",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,1786689134765]