[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-009":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-009","book-105-1-bookkeeping-law-009",105,1,9,"依記帳士法規定，下列何者非記帳士應付懲戒之情事？",{"A":17,"B":18,"C":19,"D":20},"記帳士黃君因酒醉開車撞傷路人，被檢察官依過失傷人起訴，並判刑半年確定","記帳士黃君自己逃漏稅捐，經稅捐機關處分在案者","記帳士黃君幫助委託人逃漏稅捐，經移送法辦者","記帳士黃君違反記帳士公會章程之規定，情節重大者","A",null,"本題考點：《記帳士法》第 26 條所列應付懲戒事由，尤其第一款因業務之犯罪行為的範圍。\n【正解理由】《記帳士法》第 26 條第一款限於因業務之犯罪行為經判刑確定者，須是執行記帳士業務所生的犯罪始足當之。酒後駕車撞傷路人而依過失傷害判刑確定，與記帳士業務之執行無關，不落入該款，同條其餘各款亦無所涉，故選 A。\n【逐項排除】\n(A) 酒醉駕車過失傷人經判刑確定，屬與業務無關的個人犯罪，不符《記帳士法》第 26 條第一款因業務之犯罪行為的要件，非應付懲戒之情事。\n(B) 自己逃漏稅捐經稅捐機關處分在案，正是《記帳士法》第 26 條第二款逃漏稅捐經稅捐稽徵機關處分有案者，應付懲戒。\n(C) 幫助委託人逃漏稅捐經移送法辦，符合《記帳士法》第 26 條第三款，該行為並違反同法第 17 條第五款幫助或教唆他人逃漏稅捐之禁止規定，應付懲戒。\n(D) 違反記帳士公會章程之規定情節重大，為《記帳士法》第 26 條第五款明定之事由，應付懲戒。\n【記憶點】懲戒看業務關聯性：業務犯罪、自己逃漏、幫助逃漏、重大違法或違章才進懲戒，純私人的過失犯罪不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-012","下列何種憑證為「證明處理會計事項人員之責任，而為記帳所根據之憑證」？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-009",112,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",false,1786689135816]