[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-021":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-021","book-112-1-bookkeeping-law-021",112,1,21,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"A 公司得貸與常有業務往來之 B 有限公司共 600 萬元","A 公司得貸與無業務往來但有短期融資必要之 C 有限公司共 900 萬元","A 公司得貸與無業務往來但有短期融資必要之 D 有限公司共 1,000 萬元","A 公司得將資金貸與該公司 E 股東 200 萬元","A",null,"本題考點：《公司法》第 15 條資金貸與的兩款例外，以及第二款「淨值百分之四十」上限的分母。\n【正解理由】《公司法》第 15 條第一項明定「公司之資金，除有左列各款情形外，不得貸與股東或任何他人」，第一款為「公司間或與行號間有業務往來者」，第二款為「公司間或與行號間有短期融通資金之必要者。融資金額不得超過貸與企業淨值的百分之四十」。可知只有短期融通型才受淨值四成拘束，業務往來型未設比例上限。A 公司淨值為總資產新臺幣 22,000,000 元減總負債新臺幣 2,000,000 元，等於新臺幣 20,000,000 元，其百分之四十為新臺幣 8,000,000 元。故選 A。\n【逐項排除】\n(A) B 有限公司與 A 公司常有業務往來，該當《公司法》第 15 條第一項第一款，該款未設融資比例上限，貸與新臺幣 6,000,000 元於法有據。\n(B) C 有限公司無業務往來，只能適用《公司法》第 15 條第一項第二款，新臺幣 9,000,000 元已逾淨值四成的新臺幣 8,000,000 元。\n(C) D 有限公司同屬《公司法》第 15 條第一項第二款情形，新臺幣 10,000,000 元超出上限更多。\n(D) E 為股東而非公司或行號，兩款要件皆不該當，《公司法》第 15 條第一項前段明文不得貸與股東。\n【記憶點】業務往來不看金額，短期融通看淨值四成，貸給股東一律不准。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-020","為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-022","某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-019","會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-023","公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-018","下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-024","下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-021",111,"關於記帳士懲戒，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-021",109,"依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",false,1786689132658]