[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-記帳相關法規概要-040","book-106-1-bookkeeping-law-040",106,1,40,"關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"公司間或與行號間有業務往來者，其貸與資金不得超過貸與企業淨值的 40%限制","本國公司將公司之資金貸與外國公司，不適用公司法第 15 條規定","公司會計項目「股東往來」為借方餘額時，適用公司法第 15 條規定","不論什麼狀況，只要預支予員工薪資，皆不適用公司法第 15 條規定","C",null,"本題考點：《公司法》第 15 條公司資金貸與的原則禁止、兩款例外，以及百分之四十上限掛在哪一款。\n【正解理由】依《公司法》第 15 條第一項，公司之資金除「公司間或與行號間有業務往來者」與「公司間或與行號間有短期融通資金之必要者」兩款情形外，不得貸與股東或任何他人，而百分之四十的上限是寫在第二款「融資金額不得超過貸與企業淨值的百分之四十」，只拘束短期融通資金那一款。會計項目「股東往來」若為借方餘額，表示公司對股東有債權，即公司資金流向股東，正落在該條所稱貸與股東的範圍內，故選 C。\n【逐項排除】\n(A) 敘述錯誤。業務往來屬《公司法》第 15 條第一項第一款，該款未設淨值百分之四十的上限，本項把第二款的上限搬到第一款去。\n(B) 敘述錯誤。《公司法》第 15 條第一項規範的受貸對象是「股東或任何他人」，並未按受貸對象是本國或外國公司而作區別，外國公司亦在「任何他人」之列。\n(C) 敘述正確。理由如上，股東往來出現借方餘額，即為公司資金貸與股東。\n(D) 敘述錯誤。本項以「不論什麼狀況」全稱排除，惟是否落入《公司法》第 15 條第一項，仍須視該筆款項是否具資金貸與之性質而定，不能一概認為不受規範。\n【記憶點】兩款例外——有業務往來免比例上限、短期融通受淨值百分之四十限制；股東往來落在借方就是把錢借給股東。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-039","丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-041","甲公司為乙公司法人股東，指定張三代表行使職務，若①依公司法第 27 條第 1 項規定，甲公司當選為董事及董事長，或②依公司法第 27 條第 2 項規定，張三當選為董事及董事長，則乙公司登記之董事、董事長為何者？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-036","依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-042","甲商行經查遷離原址，逾 6 個月未申請商業登記之變更登記，經縣政府通知仍未辦理，該縣縣政府依商業登記法第 29 條第 1 項第 3 款，撤銷其商業登記，則縣政府此項行為下列何者正確？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-035","依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-043","依商業登記法之規定，下列何者錯誤？",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,1786689135649]