[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-035":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-114-1-記帳相關法規概要-035","book-114-1-bookkeeping-law-035",114,1,35,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"A":17,"B":18,"C":19,"D":20},"普通決議","假決議","便宜決議","特別決議","D",null,"本題考點：公開發行股票之公司轉投資他公司的總額上限，以及放寬該上限所需的股東會決議門檻。\n【正解理由】依《公司法》第 13 條第二項，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」。甲公司實收資本額新臺幣 1 億元，四成上限為新臺幣 4 千萬元，轉投資新臺幣 8 千萬元已逾此限；甲既非以投資為專業，章程又未放寬，只剩股東會決議一途，而該決議採三分之二以上股份出席、出席表決權過半數同意的加重門檻，即特別決議，故選 D。\n【逐項排除】\n(A) 普通決議依《公司法》第 174 條為已發行股份總數過半數股東出席、出席股東表決權過半數之同意，出席門檻低於同法第 13 條第二項所定，不足以放寬轉投資上限。\n(B) 假決議是《公司法》第 175 條在出席數不足前條定額時的過渡機制，經再次召集後也只是視同前條之決議，無從取代加重門檻。\n(C) 便宜決議並非《公司法》所定的股東會決議種類，此一名目自始不存在。\n(D) 三分之二以上股份出席、出席股東表決權過半數同意，正是《公司法》第 13 條第二項的加重門檻，屬特別決議，敘述正確。\n【記憶點】轉投資逾實收股本四成，要嘛章程先寫好，要嘛股東會特別決議點頭。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-034","依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-036","A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-033","A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-037","甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-032","記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於多久前通知委任人？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-038","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？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-035",113,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-035",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-035",111,"關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-035",109,"商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",false,1786689131786]