[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-008":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-008","book-105-1-bookkeeping-law-008",105,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"1年","2 年","3 年","4 年","C",null,"本題考點：《記帳士法》第 8 條所定稅務職系人員離職後的迴避期間與地域範圍。\n【正解理由】《記帳士法》第 8 條規定，曾任稅務機關稅務職系人員者，自離職之日起三年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士職務。最後任職機關在臺南者，須自離職之日起滿三年，始得在該直轄市區域內登錄執行記帳士業務，故選 C。\n【逐項排除】\n(A) 一年不符《記帳士法》第 8 條所定的三年期間，該條並未設一年的短期迴避。\n(B) 二年不是迴避期間；《記帳士法》第 27 條第一項第三款的二月以上、二年以下，是停止執行業務處分的期間，與離職迴避無關。\n(C) 三年與《記帳士法》第 8 條的文字相符，且限制範圍僅及於最後任職機關所在地之直轄市、縣市，本項正確。\n(D) 四年亦非《記帳士法》第 8 條所定期間；四年是同法第 23 條各級記帳士公會理事、監事的任期。\n【記憶點】稅務職系離職有三年與原地兩把鎖，時間屆滿或改在其他縣市執業，其一成立即不受限。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-011","商業之財務報表，除有未結會計事項外，應於年度決算程序辦理終了後，至少保存幾年？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-008",113,"下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤發放現金股利 ⑥業主自商業提取商品自用",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-008",112,"張三 111 年 11 月記帳士考試及格，準備在高雄市左營區設立事務所執業，請問與其有關之相關機關，下列何者正確？①登錄執業機關為財政部高雄國稅局 ②記帳士證書由考選部核發 ③記帳士主管機關為高雄市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部商業司 ⑥記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦 ⑦商業登記業務事件主管機關為財政部",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-008",111,"有關「會計帳簿」之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-008",110,"崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-008",109,"依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",false,1786689135807]