[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-038":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-112-1-記帳相關法規概要-038","book-112-1-bookkeeping-law-038",112,1,38,"公司因下列何種原因解散者，應進行清算？",{"A":17,"B":18,"C":19,"D":20},"合併","分割","破產","股東全體同意解散","D",null,"本題考點：《公司法》第 24 條所定「解散之公司應行清算」的原則，以及該條僅有的三種除外情形。\n【正解理由】依《公司法》第 24 條：「解散之公司除因合併、分割或破產而解散外，應行清算。」條文把免於清算的情形限定為合併、分割、破產三種，屬列舉而非例示，其餘任何原因而解散者一律應行清算。股東全體同意解散並不在這三種之內，故選 D。\n【逐項排除】\n(A) 不進行清算。合併為《公司法》第 24 條明列之除外事由，該條規定解散之公司除因合併、分割或破產而解散外，應行清算。\n(B) 不進行清算。分割同為《公司法》第 24 條所定三種除外事由之一，與合併、破產並列。\n(C) 不進行清算。破產亦為《公司法》第 24 條所明列之除外事由，與合併、分割同列。\n(D) 應進行清算。股東全體同意解散屬股東決議解散，不在《公司法》第 24 條的三種除外事由之內；且依同法第 25 條，解散之公司，於清算範圍內，視為尚未解散。\n【記憶點】只有「合併、分割、破產」三者免清算，其餘解散原因一律應行清算，且清算範圍內視為尚未解散。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-037","下列敘述何者錯誤？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-039","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？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-036","下列會計項目何者不屬於其他權益？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-040","依商業會計法規定，商業應辦理之決算，下列敘述何者正確？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-035","主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-041","會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-038",113,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-038",111,"A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-038",110,"依公司法規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-038",109,"違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",false,1786689132809]