[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-034":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-106-1-記帳相關法規概要-034","book-106-1-bookkeeping-law-034",106,1,34,"依現行記帳士法之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士登錄後，非加入記帳士公會，不得執行業務","記帳士應向主管機關申請加入成為公會會員","記帳士公會不得拒絕具有會員資格者加入","在同一區域內，同級之記帳士公會以一個為限","B",null,"本題考點：《記帳士法》第四章公會規定——入會與執業的連動、公會不得拒絕入會，以及同一區域同級公會的家數限制。\n【正解理由】依《記帳士法》第 19 條「記帳士登錄後，非加入記帳士公會，不得執行業務；記帳士公會亦不得拒絕具有會員資格者加入」，入會申請的相對人是記帳士公會，主管機關並非受理入會之對象；《記帳士法》第 24 條第五款復把「會員之入會及退會」列為各級記帳士公會章程應載明事項，入會程序既由公會章程規範，自非向主管機關申請。選項 B 的敘述與此不合，故選 B。\n【逐項排除】\n(A) 敘述正確。《記帳士法》第 19 條前段明定登錄後非加入記帳士公會不得執行業務，登錄與入會是兩道必須都通過的門檻。\n(B) 敘述錯誤。加入公會是向公會為之，《記帳士法》未有向主管機關申請入會的規定，本項把入會對象錯置成主管機關。\n(C) 敘述正確。《記帳士法》第 19 條後段明定記帳士公會不得拒絕具有會員資格者加入，此為強制入會制度的配套。\n(D) 敘述正確。《記帳士法》第 20 條後段明定在同一區域內，同級之記帳士公會以一個為限。\n【記憶點】入會找公會不是找官署；公會不得挑人，同區同級只有一個。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-032","依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-035","依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-031","依商業會計法第 43 條之規定，有關存貨評價與處理，下列敘述何者錯誤？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-036","依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-030","依商業會計法之規定，下列敘述何者正確？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-039","丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",false,1786689135619]