[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-002":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-107-1-記帳相關法規概要-002","book-107-1-bookkeeping-law-002",107,1,2,"記帳士法所稱主管機關為下列那一個機關？",{"A":17,"B":18,"C":19,"D":20},"金融監督管理委員會","財政部","各區國稅局","內政部","B",null,"本題考點：《記帳士法》第 3 條對主管機關的明文指定，屬定義型考點，難處在於與商業法系的主管機關互相混淆。\n【正解理由】《記帳士法》第 3 條規定「本法所稱主管機關為財政部」，記帳士證書之核發、執業登錄、名簿備置與懲戒交付等權限都集中在該部，故選 B。\n【逐項排除】\n(A) 金融監督管理委員會主管金融、證券與保險事業，《記帳士法》未將該法任何權限交付該會，與第 3 條的文字不符。\n(B) 財政部即《記帳士法》第 3 條逐字指明的主管機關；同法第 5 條的請領證書、第 7 條的執業前登錄、第 11 條的名簿備置、第 28 條的報請交付懲戒都以主管機關為對象，體系一致，為本題答案。\n(C) 各區國稅局屬稅捐稽徵機關，處理的是稅捐稽徵案件本身；《記帳士法》第 26 條第二款所稱「經稅捐稽徵機關處分有案」只是懲戒事由的認定來源，該機關並非本法主管機關。\n(D) 內政部主管人民團體與地政事務，記帳士公會固然要依《記帳士法》第 25 條向所在地人民團體主管機關申報事項，但那是公會的團體監督管道，本法主管機關仍為財政部。\n【記憶點】記帳士連著稅走，歸財政部；商業會計與商業登記連著商業走，才歸經濟部。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-107-1-bookkeeping-law-001","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？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-005","依據記帳士法之規定，曾任稅務機關稅務職系人員者，自離職之日起幾年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士職務？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-002",114,"某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-002",113,"對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-002",112,"不得充任記帳士之情形，下列何者不在範圍之內？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-002",111,"在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-002",110,"今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",false,1786689134880]