[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-107-1-記帳相關法規概要-001","book-107-1-bookkeeping-law-001",107,1,"依記帳士法第 4 條規定，下列不得充任記帳士之情事，何者錯誤？",{"A":16,"B":17,"C":18,"D":19},"受監護或輔助宣告尚未撤銷","受破產之宣告尚未復權","曾因業務上有詐欺、背信等犯罪行為，受有期徒刑一年以上刑之裁判確定，且非緩刑者","曾服公職而受免除職務處分，自處分確定日起尚未屆滿十年","D",null,"本題考點：《記帳士法》第 4 條所列不得充任記帳士的六款消極資格，命題重點落在各款附帶的年限與但書。\n【正解理由】《記帳士法》第 4 條第一項第五款規定「曾服公職而受免除職務處分，自處分確定日起尚未屆滿五年」者不得充任記帳士，年限明定為五年；本選項所載的年數與該款不同，是四個選項中唯一與條文文字不符者，故選 D。\n【逐項排除】\n(A) 與《記帳士法》第 4 條第一項第二款「受監護或輔助宣告尚未撤銷」逐字相符，確屬不得充任的情事，敘述正確。\n(B) 對應《記帳士法》第 4 條第一項第三款「受破產之宣告尚未復權」，敘述正確；依同條第三項，已充任者為停止其執行業務，於原因消滅後仍得執業。\n(C) 對應《記帳士法》第 4 條第一項第一款，該款以「受有期徒刑一年以上刑之裁判確定」為要件，並以但書排除受緩刑之宣告者，選項加註「且非緩刑者」正好接住但書，敘述正確。\n(D) 免除職務處分的年限，《記帳士法》第 4 條第一項第五款明定為自處分確定日起五年，選項寫十年，數字與條文不合，即為本題答案。\n【記憶點】免職看五年、撤職看停止任用期間，被改動年數的那一項就是要挑的錯誤敘述。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-106-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應避免接受任何可能損害或被視為損害其專業判斷之特殊利益，此係符合下列何項行為準則？",50,106,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-002","記帳士法所稱主管機關為下列那一個機關？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-106-1-bookkeeping-law-049","依商業會計法及其相關法規之規定，下列敘述何者錯誤？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-003","於記帳士法施行前已從事記帳及報稅代理業務者，符合下列那些條件得登錄且繼續執業？ ①已從事記帳及報稅代理業務滿二年 ②均有報繳該項執行業務所得 ③每年至少應完成二十四小時以上之相關專業訓練 ④應加入記帳及報稅代理人公會",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-106-1-bookkeeping-law-048","依記帳士職業倫理道德規範，下列何項基本原則係指記帳士於提供委任人服務時，應能運用所需之知識、技能及經驗？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-004","依現行記帳士法，下列敘述何者錯誤？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-bookkeeping-law-001",114,"依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-bookkeeping-law-001",113,"依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-bookkeeping-law-001",112,"記帳士受委任後，非有正當事由，不得終止其契約；如須終止契約，記帳士應於幾日前通知委任人？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-bookkeeping-law-001",111,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"webId":68,"year":69,"stem":70,"number":13},"book-110-1-bookkeeping-law-001",110,"依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",false,1786689134876]