[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-記帳相關法規概要-040","book-110-1-bookkeeping-law-040",110,1,40,"有關公司法對公司權利能力之限制，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"公司得為他公司無限責任股東","公司為保證人時，所擔保之金額不得超過公司實收股本百分之四十","公開發行股票之公司除以投資為專業或得以章程規定、股東會決議為他公司有限責任股東外，其所有投資總額，不得超過本公司實收股本百分之四十","轉投資之投資總額限制，應計所獲配盈餘或公積增資配股所得之股份","C",null,"本題考點：《公司法》第 13 條對公司轉投資的限制，以及第 16 條對公司充任保證人的限制。\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。本選項所述的三種例外與百分之四十的上限均與該項相符，故選 C。\n【逐項排除】\n(A) 依《公司法》第 13 條第一項，公司不得為他公司無限責任股東或合夥事業之合夥人，本項所稱「得為」與該項規定相反。\n(B) 依《公司法》第 16 條第一項，公司除依其他法律或公司章程規定得為保證者外，不得為任何保證人；該項採全面禁止加例外的寫法，並未設任何「不得超過實收股本百分之四十」的保證金額上限。\n(C) 三種例外情形與投資總額上限均與《公司法》第 13 條第二項的要件及數額一致。\n(D) 依《公司法》第 13 條第五項，公司因接受被投資公司以盈餘或公積增資配股所得之股份，不計入第二項投資總額，本項所稱「應計」與該項規定相反。\n【記憶點】無限責任股東全面禁止，公開發行公司轉投資上限是實收股本四成，配股取得的股份不計入。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-039","公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",39,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-041","依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",41,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-038","依公司法規定，下列敘述何者正確？",38,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-042","關於分公司之敘述，下列何者錯誤？",42,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-037","行政機關作成行政處分時，關於附款下列敘述何者錯誤？",37,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-043","甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",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-109-1-bookkeeping-law-040",109,"公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",false,1786689133771]