[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-105-1-記帳相關法規概要-004","book-105-1-bookkeeping-law-004",105,1,4,"甲記帳士受申誡處分 3 次，依法應另受停止執行業務之處分。此時，對甲記帳士所為之停止執行業務處分，最低之期間為何？",{"A":17,"B":18,"C":19,"D":20},"1 個月以上","2 個月以上","3 個月以上","5 個月以上","B",null,"本題考點：《記帳士法》第 27 條所定懲戒處分種類，以及停止執行業務處分的期間下限。\n【正解理由】《記帳士法》第 27 條第一項第三款將停止執行業務之處分定為「二月以上，二年以下」，同法第 27 條第二項則規定受申誡處分三次以上者，應另受停止執行業務之處分。第二項只決定是否應受停業處分，期間仍回到第一項第三款的區間，其下限為二個月，故選 B。\n【逐項排除】\n(A) 一個月以上不符《記帳士法》第 27 條第一項第三款的文字，該款區間自二月起算，並無一月的下限。\n(B) 二個月以上與《記帳士法》第 27 條第一項第三款「二月以上，二年以下」的下限相符，為法定最低期間。\n(C) 三個月以上高於法定下限，《記帳士法》第 27 條第一項第三款並未以三月為停業處分之起點。\n(D) 五個月以上亦非條文所定下限；《記帳士法》第 27 條第二項出現的五，是停止執行業務處分累計滿五年應予除名的門檻，與單次處分的期間無關。\n【記憶點】停業處分下二月、上二年；申誡三次要停業，停業累計滿五年就除名。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-003","記帳士法規定，記帳士登錄後，非加入記帳士公會，不得執行業務。關於公會之相關規定，下列何者正確？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-005","記帳士應付懲戒者，由記帳士懲戒委員會處理之。依「記帳士懲戒委員會與懲戒覆審委員會組織及審議規則」之規定，記帳士懲戒委員會置委員 9 人，其中，記帳士代表應有幾人？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-002","依記帳士法第 13 條，下列何者非記帳士在登錄區域內所得執行之業務？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-006","依記帳士法規定，記帳士有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形，應向那一個機關辦理註銷登錄？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-105-1-bookkeeping-law-001","已充任記帳士者，依民國 105 年 11 月 9 日最新修正公布之記帳士法，下列何者構成撤銷或廢止其記帳士證書之法定情事？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-105-1-bookkeeping-law-007","依記帳士法規定，記帳士受委任人委任後，如須與委任人終止契約，應於幾天前通知委任人，在未得委任人同意前，不得終止進行？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-004",114,"根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-004",113,"下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-004",112,"記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-004",111,"下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-004",110,"張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",false,1786689135774]