[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-007":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-105-1-記帳相關法規概要-007","book-105-1-bookkeeping-law-007",105,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"5天","10 天","15 天","20 天","B",null,"本題考點：《記帳士法》第 15 條記帳士終止委任契約的正當事由、通知期間與同意要件。\n【正解理由】《記帳士法》第 15 條規定記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，應於十日前通知委任人，在未得委任人同意前，不得終止進行。條文所定之預告期間為十日，故選 B。\n【逐項排除】\n(A) 五天不符《記帳士法》第 15 條的十日通知期間；五年是同法第 16 條第二項所定簿冊的保存期間，與終止契約的預告期無關。\n(B) 十天與《記帳士法》第 15 條的文字相符，且終止仍須具備正當事由並取得委任人同意，本項正確。\n(C) 十五天不是《記帳士法》第 15 條所定期間，該條明寫應於十日前通知委任人，並無十五日的預告期。\n(D) 二十天亦非《記帳士法》第 15 條所定期間；二十日是同法第 29 條第二項的答辯期間與同法第 31 條的覆審期間。\n【記憶點】終止委任要過三道關：先有正當事由、十日前通知、未得同意前不得終止進行。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-008","依記帳士法規定，李君曾任臺南地方稅務機關稅務人員，自離職之日起幾年後，始可在臺南市區域內登錄執行記帳士業務？",8,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-009","依記帳士法規定，下列何者非記帳士應付懲戒之情事？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-004","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？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-010","依記帳士法規定，下列有關記帳士交付懲戒之敘述，何者錯誤？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-007",114,"下列有關生產性植物之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-007",113,"關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-007",112,"記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-007",111,"依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-007",110,"日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",false,1786689135794]