1.0德律聯合會計師事務所https://dailylightcpa.comrich600338<blockquote class="wp-embedded-content" data-secret="CVavfxMLsJ"><a href="https://dailylightcpa.com/business-registration/%e9%9d%9e%e7%8f%be%e9%87%91%e6%8a%b5%e7%b9%b3%e5%87%ba%e8%b3%87-%e5%85%ac%e5%8f%b8%e8%a8%ad%e7%ab%8b%e5%8f%8a%e5%a2%9e%e8%b3%87%e5%af%a6%e5%8b%99%e8%a7%a3%e6%9e%90/">非現金抵繳出資—公司設立及增資實務解析</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://dailylightcpa.com/business-registration/%e9%9d%9e%e7%8f%be%e9%87%91%e6%8a%b5%e7%b9%b3%e5%87%ba%e8%b3%87-%e5%85%ac%e5%8f%b8%e8%a8%ad%e7%ab%8b%e5%8f%8a%e5%a2%9e%e8%b3%87%e5%af%a6%e5%8b%99%e8%a7%a3%e6%9e%90/embed/#?secret=CVavfxMLsJ" width="600" height="338" title="“非現金抵繳出資—公司設立及增資實務解析” — 德律聯合會計師事務所" data-secret="CVavfxMLsJ" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> 公司於設立或增資時都需要會計師進行資本額簽證，以驗證公司資本是否真實存在並為公司所有。若涉及非現金出資，除確認資產所有權已經移轉到公司名下，作價之財產尚應取得相關鑑價報告，以確認評估非現金資產估價是否合理。另外，以非現金資產作價增資可能涉及需額外召開董事會以確認抵充股款數額。