[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-004","book-107-1-bookkeeping-law-004",107,1,4,"依現行記帳士法，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士接受委任代理各款業務時，應與委任人訂立委任書並隨同代理案件附送受理機關","記帳士受委任後如須終止契約，須於十日前通知委任人，即得終止該委任契約","經登錄之記帳士，因原登錄事項有變更時，應自事實發生之日起三十日內，向其原登錄之機關申報備查","記帳士在其登記開業以外的其他直轄市、縣市執行業務時，應向主管機關登記，免設分事務所","B",null,"本題考點：《記帳士法》第 15 條終止委任契約的要件，兼及第 14 條委任書、第 12 條變更申報與第 9 條執業區域。\n【正解理由】《記帳士法》第 15 條規定，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，應於十日前通知委任人，在未得委任人同意前，不得終止進行。可見終止委任除十日前通知外，還須具備正當事由，且在委任人同意前不得停止進行；本選項只留下「十日前通知即得終止」一項，漏掉另外兩道要件，是四個選項中唯一與條文不符者，故選 B。\n【逐項排除】\n(A) 與《記帳士法》第 14 條第一項相符，接受委任代理第 13 條第一項各款業務，應與委任人訂立委任書，並將委任書隨同代理案件附送受理機關，敘述正確。\n(B) 把終止委任削減成單一的十日前通知，與《記帳士法》第 15 條的「非有正當事由，不得終止其契約」及「在未得委任人同意前，不得終止進行」相牴觸，為本題答案。\n(C) 與《記帳士法》第 12 條相符，經登錄之記帳士因停業、復業或原登錄事項有變更時，應自事實發生之日起三十日內，向其原登錄之機關申報備查。\n(D) 與《記帳士法》第 9 條相符，執行業務區域以登記開業之直轄市、縣市為準，在其他直轄市、縣市執行業務時，應向主管機關登記，免設分事務所。\n【記憶點】終止委任要過三道門：正當事由、十日前通知、委任人同意，少一道即為錯誤敘述。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-006","依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",6,{"webId":43,"stem":44,"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":46,"stem":47,"number":48,"year":12,"session":13},"book-107-1-bookkeeping-law-007","關於記帳士公會，下列何者正確？ ①直轄市及縣（市）記帳士公會，應由該行政區域內開業記帳士三十人以上發起組織之 ②記帳士公會理事、監事任期均為三年 ③理事、監事連選連任者不得超過三分之二 ④理事長之連任，以一次為限",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-004",114,"根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-004",113,"下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-004",112,"記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-004",111,"下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-004",110,"張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",false,1786689134895]