[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-017":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-111-1-記帳相關法規概要-017","book-111-1-bookkeeping-law-017",111,1,17,"下列敘述何者正確？",{"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","公司如為他公司有限責任股東時，其所有投資總額，不得超過本公司淨值 40%","公司間或與行號間有短期融通資金之必要者，得貸與公司資金。但融資金額不得超過貸與企業實收股本額 40%","公司負責人違反保證之規定時，應與公司負連帶賠償責任","A",null,"本題考點：《公司法》第 13 條轉投資、第 15 條資金貸與、第 16 條保證三條禁止規定的適用主體、計算基數與違反效果。\n【正解理由】《公司法》第 13 條第一項規定「公司不得為他公司無限責任股東或合夥事業之合夥人」，該項不分公司種類、亦未設除外情形，屬絕對禁止。選項 A 與該項逐字相符，故選 A。\n【逐項排除】\n(A) 對。依《公司法》第 13 條第一項，公司不得取得他公司無限責任股東或合夥事業合夥人的地位，避免以有限責任的組織承擔無限責任。\n(B) 錯。《公司法》第 13 條第二項的百分之四十上限，主體限於公開發行股票之公司，計算基數是本公司實收股本而非淨值，且以投資為專業、公司章程另有規定或經法定股東會決議者，不受該上限拘束。\n(C) 錯。《公司法》第 15 條第一項第二款就公司間或與行號間短期融通資金所定的上限是「不超過貸與企業淨值的百分之四十」，本項把淨值誤寫為實收股本額。\n(D) 錯。《公司法》第 16 條第二項規定公司負責人違反保證禁止時，應自負保證責任，公司受有損害時並應負賠償責任，是負責人自負其責，不是與公司負連帶賠償責任。\n【記憶點】轉投資看實收股本、資金貸與看淨值，違反保證禁止的負責人是自負保證責任。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-016","有關公司名稱預查審核之相關規定，下列敘述何者正確？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-018","從事網路拍賣業者，是否須辦理商業登記？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-015","下列何種情況下，商業得不另製記帳憑證，而以原始憑證作為記帳憑證？①整理結算 ②會計事務較簡 ③結算後轉入帳目 ④原始憑證已符合記帳需要",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-019","在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-014","對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-020","有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-017",112,"依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-017",109,"依商業會計法規定，營業收入認列之方式，下列何者正確？",false,1786689133075]