[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-007":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-007","book-107-1-bookkeeping-law-007",107,1,7,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①③","①④","②③","C",null,"本題考點：《記帳士法》第 21 條的公會發起人數，以及第 23 條的理事、監事任期、連任比例與理事長連任限制。\n【正解理由】《記帳士法》第 21 條規定，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；同法第 23 條規定，各級記帳士公會理事、監事任期均為四年，其連選連任者不得超過二分之一，理事長之連任以一次為限。據此①與④和條文相符，②的任期年數與③的連任比例都與《記帳士法》第 23 條不合，正確組合為①④，故選 C。\n【逐項排除】\n(A) ①②組合中的②把任期寫成三年，《記帳士法》第 23 條所定為四年，該敘述不成立。\n(B) ①③組合中的③把連選連任的上限寫成三分之二，《記帳士法》第 23 條所定為不得超過二分之一，該敘述不成立。\n(C) ①的三十人以上發起見於《記帳士法》第 21 條，④的理事長連任以一次為限見於同法第 23 條，兩項皆與條文相符，為本題答案。\n(D) ②③兩項的任期與連任比例都與《記帳士法》第 23 條不合，是全錯的組合。\n【記憶點】記帳士公會記三個數：發起三十人、理監事任期四年、連選連任不得超過二分之一，理事長只能連一次。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-008","依據記帳士法之規定，下列敘述何者錯誤？",8,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-009","依商業會計法規定，財務報表「未」包括下列那一項？",9,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-010","下列何者非商業會計法所稱之費損？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-007",114,"下列有關生產性植物之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-007",113,"關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-007",112,"記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-007",111,"依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-007",110,"日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",false,1786689134919]