[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-033":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-033","book-105-1-bookkeeping-law-033",105,1,33,"會計人員離職或變更職務時，依法至遲應於幾日內辦理交代？",{"A":17,"B":18,"C":19,"D":20},"3日","5 日","10 日","15 日","B",null,"本題考點：《商業會計法》就會計人員離職或變更職務時，應於幾日內辦理交代所設的法定期限。\n【正解理由】依《商業會計法》第 5 條第四項：「會計人員應依法處理會計事務，其離職或變更職務時，應於五日內辦理交代。」該項把交代期限明文定為五日，且「離職」與「變更職務」兩種情形適用同一期限，不因商業之組織型態、規模或會計人員職級而有不同。同法第 5 條第一項既要求商業會計事務之處理應置會計人員辦理之，交代制度即在確保帳務處理不因人員異動而中斷，故選 B。\n【逐項排除】\n(A) 三日短於《商業會計法》第 5 條第四項所定期限，該項所寫的數字是五日，並無三日之規定。\n(B) 五日與《商業會計法》第 5 條第四項的文字逐字相符，離職或變更職務均以五日為上限，本項正確。\n(C) 十日並非會計人員交代的期限；《行政程序法》第 99 條第一項所定十日，是無管轄權機關收到聲明不服後移送有管轄權機關的期間，事項完全不同。\n(D) 十五日未出現於《商業會計法》第 5 條的任何一項，逕將交代期限延長為十五日與該項文字牴觸。\n【記憶點】會計人員離職或換職務，五日內把帳交清楚。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-032","下列何種情事發生時，商業負責人得令經辦及主管該事項之人員，分別或共同證明其會計事項？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-034","依行政程序法規定，違法行政處分於法定救濟期間經過後，原處分機關或其上級機關得依職權為全部或一部之撤銷。而該撤銷應自原處分機關或其上級機關知有撤銷原因時起幾年內為之？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-031","依商業會計法規定，其中「代表商業負責人」在有限公司係指：",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-035","依據行政程序法，處分機關未告知救濟期間或告知錯誤未為更正，致相對人或利害關係人遲誤者，如自處分書送達後多久時間內聲明不服時，視為於法定期間內所為？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-030","所謂的商譽，依現行商業會計處理準則之規定，將之限定於產生自下列何種情形？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-036","依據民國 104 年新修正之行政程序法，授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，下列敘述何者錯誤？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",false,1786689136054]