[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-010":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-010","book-105-1-bookkeeping-law-010",105,1,10,"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？",{"A":17,"B":18,"C":19,"D":20},"記帳士有應付懲戒情事時，利害關係人、業務事件主管機關或記帳士公會得列舉事實，提出證據，報請主管機關交付懲戒","被懲戒人對於記帳士懲戒委員會之決議不服者，得於決議書送達之翌日起 10 日內，向記帳士懲戒覆審委員會請求覆審","記帳士懲戒委員會應將交付懲戒事件，通知被付懲戒人，並命其於通知送達之翌日起 20 日內，提出答辯或到會陳述；未依限提出答辯或到會陳述時，得逕行決議","記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，應即移送司法機關偵辦","B",null,"本題考點：《記帳士法》交付懲戒程序中的發動主體、答辯期間與覆審期間。\n【正解理由】《記帳士法》第 31 條規定，被懲戒人對於記帳士懲戒委員會之決議不服者，得於決議書送達之翌日起二十日內，向記帳士懲戒覆審委員會請求覆審。該選項將覆審期間寫成十日，與條文所定二十日不符，故選 B。\n【逐項排除】\n(A) 與《記帳士法》第 28 條相符：記帳士有第 26 條情事時，利害關係人、業務事件主管機關或記帳士公會得列舉事實、提出證據，報請主管機關交付懲戒，敘述正確。\n(B) 覆審期間依《記帳士法》第 31 條為決議書送達之翌日起二十日內，本項誤植為十日，即為所問之錯誤敘述。\n(C) 與《記帳士法》第 29 條第二項相符：懲戒委員會應將交付懲戒事件通知被付懲戒人，並命其於通知送達之翌日起二十日內提出答辯或到會陳述，未依限提出時得逕行決議，敘述正確。\n(D) 與《記帳士法》第 30 條相符：記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，應即移送司法機關偵辦，敘述正確。\n【記憶點】懲戒程序有兩個二十日，答辯二十日與覆審二十日，起算點都是送達之翌日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-013","各種商業均不得豁免設置之帳簿為下列何種？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-010",112,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-010",110,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",false,1786689135827]