[{"data":1,"prerenderedAt":61},["ShallowReactive",2],{"q-113190-arch_law-60":3},{"question":4,"neighbors":26,"sameNumber":45,"prev":34,"next":37},{"id":5,"classKey":6,"session":7,"year":8,"subject":9,"number":10,"groupStem":11,"ownStem":12,"stem":12,"options":13,"answer":18,"answerKind":20,"answerS":11,"answerNote":11,"images":21,"explanation":22,"withheld":11,"deepChars":23,"freq":24,"indexable":25},"arch-113190-801-0101-060","architect","113190",113,"營建法規與實務",60,null,"營造業法所稱資本額，於營造業以股份有限公司設立者，係指下列何者？",{"A":14,"B":15,"C":16,"D":17},"實收資本額","應收資本額","登記資本額","交易資本額",[19],"A","single",[],"本題考點：營造業法對「資本額」的定義，特別是以股份有限公司設立的營造業，其資本額以實收資本額認定。\n【正解理由】《營造業法》第 12 條第 2 項規定本法所稱資本額，於營造業以股份有限公司設立者，係指實收資本額。營造業的登記條件多以資本額為門檻，例如專業營造業依《營造業法》第 9 條第 1 項須資本額在一定金額以上；以實收資本額認定，才能反映公司股東實際繳足、真正進入公司的資金，避免以帳面數字取得登記資格。故選 A。\n【逐項排除】\n(A) 符合。與《營造業法》第 12 條第 2 項的用語完全一致。實收資本額是股東已實際繳納的股款，代表公司真正擁有的資本。\n(B) 不符。「應收資本額」不是營造業法使用的用語。股款「應收」而尚未收足，表示資金還沒有實際進入公司，無法反映承攬能力，與《營造業法》第 12 條第 2 項以「實收」認定的意旨相反；應改為實收資本額。\n(C) 不符。「登記資本額」是最容易誤選的干擾項，因為營造業相關法規中確實出現這個詞：例如《營造業承攬工程造價限額工程規模範圍申報淨值及一定期間承攬總額認定辦法》第 8 條規定營造業未於期限內申報淨值時，前期淨值高於登記資本額者以登記資本額為當期淨值。但那是淨值認定時的比較基準，不是本法對股份有限公司「資本額」的定義；股份有限公司登記的資本總額可能包含尚未發行或尚未繳足的股份，不等於實際繳納的金額，因此應改為實收資本額。\n(D) 不符。「交易資本額」不是公司資本上的用語，屬於虛構的干擾項；資本額的認定應回到《營造業法》第 12 條第 2 項的實收資本額。\n【記憶點】營造業看的是真正繳進公司的錢——股份有限公司的資本額就是實收資本額。",627,1,true,[27,30,33,36,39,42],{"number":28,"session":7,"stem":29},57,"依國土計畫法規定，填海造地案件限於何種國土功能分區始得申請？",{"number":31,"session":7,"stem":32},58,"直轄市、縣（市）政府得組設公寓大廈爭議事件調處委員會，下列何者非屬應不予受理調處事項…",{"number":34,"session":7,"stem":35},59,"營造業法所稱營造業，不包括下列何者？",{"number":37,"session":7,"stem":38},61,"依文化資產保存法規定，下列何者非屬古蹟之管理維護事項？",{"number":40,"session":7,"stem":41},62,"依營造業法規定，下列敘述何者錯誤？",{"number":43,"session":7,"stem":44},63,"依政府採購法規定，投標廠商有下列何種情形，機關應不予開標或不予決標？①借用或冒用他人…",[46,49,52,55,58],{"number":10,"session":47,"stem":48},"114180","依公寓大廈管理條例規定，某建設公司刻正推動都市更新案件，其都市更新事業計畫業經當地主…",{"number":10,"session":50,"stem":51},"112190","依公寓大廈管理條例規定，屬公寓大廈之一部分，具有使用上之獨立性，且為區分所有之標的者…",{"number":10,"session":53,"stem":54},"111180","依公寓大廈管理條例規定，有關公寓大廈管理委員會之委員任期，下列敘述何者正確？",{"number":10,"session":56,"stem":57},"110180","依優良營造業複評及獎勵辦法規定，不得複評為優良營造業者不包含下列何者？",{"number":10,"session":59,"stem":60},"109180","依都市更新條例規定，下列敘述何者正確？",1791863197566]