[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-025":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-025","book-112-1-bookkeeping-law-025",112,1,25,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"A":17,"B":18,"C":19,"D":20},"持有已發行股份總數 10%以上股份之股東，且繼續持有期間達 6 個月以上","持有已發行股份總數 20%以上股份之股東","持有已發行股份總數 5%以上股份之股東，且繼續持有期間達 1 年以上","持有已發行股份總數 10%以上股份之股東","A",null,"本題考點：《公司法》第 11 條裁定解散之聲請，在股份有限公司所要求的持股比例與持有期間兩項要件。\n【正解理由】《公司法》第 11 條第一項規定「公司之經營，有顯著困難或重大損害時，法院得據股東之聲請，於徵詢主管機關及目的事業中央主管機關意見，並通知公司提出答辯後，裁定解散」；同條第二項規定「前項聲請，在股份有限公司，應有繼續六個月以上持有已發行股份總數百分之十以上股份之股東提出之」。聲請門檻由持股比例與持有期間兩要件並存構成，缺一即不該當法定要件。故選 A。\n【逐項排除】\n(A) 持有已發行股份總數百分之十以上，且繼續持有達六個月以上，兩要件與《公司法》第 11 條第二項所定完全相符，為應選項。\n(B) 百分之二十的比例並非《公司法》第 11 條第二項所定數值，且完全未要求持有期間。\n(C) 百分之五與一年皆非《公司法》第 11 條第二項所定，比例與期間兩個數字都被改動。\n(D) 比例雖為百分之十，卻漏掉《公司法》第 11 條第二項「繼續六個月以上」的持有期間要件，仍不該當。\n【記憶點】裁定解散要湊滿一成股份加六個月，比例與期間缺一不可。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-026","在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",26,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-027","下列何者之會計處理會影響保留盈餘之數額？",27,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-028","下列有關財務報表之敘述，何者錯誤？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-025",113,"記帳士職業倫理道德規範中「記帳士」係指：",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-025",109,"依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",false,1786689132695]