[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-016":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-113-1-記帳相關法規概要-016","book-113-1-bookkeeping-law-016",113,1,16,"公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",{"A":17,"B":18,"C":19,"D":20},"①②④","①③④","①③⑤","①④⑤","D",null,"本題考點：《公司法》第 13 條第二項對公開發行股票公司轉投資總額不得超過實收股本百分之四十的限制，以及條文明列的三種例外。\n【正解理由】《公司法》第 13 條第二項規定「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」。條文只開三個例外：以投資為專業、公司章程另有規定，以及三分之二以上股東出席、出席股東表決權過半數同意之股東會決議，正對應①、④、⑤，故選 D。\n【逐項排除】\n(A) ①②④之中的②把出席門檻降為二分之一。同法第 13 條第三項雖允許出席股東之股份總數不足前項定額時，以代表已發行股份總數過半數股東之出席為之，但同時要求出席股東表決權三分之二以上之同意，與②不合。\n(B) ①③④之中的③是董事會決議。同法第 13 條第二項所定的決議機關是股東會，董事會決議不在該項所列的例外之內。\n(C) ①③⑤仍含③的董事會決議，同樣不在同法第 13 條第二項所列的例外之內。\n(D) ①以投資為專業、④公司章程另有規定、⑤三分之二以上股東出席並經出席股東表決權過半數同意之股東會決議，三者逐一對應同法第 13 條第二項的除外規定，為正確組合。\n【記憶點】解開百分之四十只有三把鑰匙：專業投資、章程、三分之二出席的股東會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-015","依商業會計處理準則之規定，不可能同時出現於短期性及長期性投資之會計項目為何？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-017","商業會計法中，對於營業收入之認列，下列敘述何者正確？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-014","甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-018","李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-013","下列那一個會計項目，於編製財務報表時，不可列於資本項下？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-019","主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-016",114,"依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-016",112,"行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-016",111,"有關公司名稱預查審核之相關規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-016",110,"臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-016",109,"會計年度採曆年制之商業，其決算最晚須於次年的何時完成？",false,1786689132095]