[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-032":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-108-1-記帳相關法規概要-032","book-108-1-bookkeeping-law-032",108,1,32,"台中公司與蔡記帳士簽訂委任書，委託蔡記帳士為台中公司記帳及報稅，蔡記帳士未經台中公司許可，洩漏業務上之秘密，就該事件下列何者敘述正確？",{"A":17,"B":18,"C":19,"D":20},"非屬應付懲戒事項","由台中公司列舉事實，提出證據直接請財政部交付懲戒","由台中公司列舉事實，提出證據，送交業務管轄稅捐稽徵機關，報請財政部交付懲戒","由台中公司列舉事實，提出證據，直接交付記帳士懲戒委員會處理","C","第32題答Ｂ或Ｃ者均給分。","本題考點：記帳士洩漏業務上秘密的懲戒發動程序，由誰列舉事實、送交何機關、再由誰交付懲戒。\n【正解理由】依《記帳士法》第 17 條第一款，記帳士不得「未經委任人之許可，洩漏業務上之秘密」；違反本法規定者，依《記帳士法》第 26 條第六款應付懲戒。發動程序則見《記帳士懲戒委員會與懲戒覆審委員會組織及審議規則》第 6 條第二項：「利害關係人認為記帳士有應付懲戒事由時，應列舉事實，提出證據，送交業務管轄稅捐稽徵機關，依前項規定報請財政部交付懲戒。」台中公司即該項所稱之利害關係人，故選 C。\n【逐項排除】\n(A) 洩漏業務上之秘密為《記帳士法》第 17 條第一款所禁止，並落入《記帳士法》第 26 條第六款「其他違反本法規定者」，屬應付懲戒事由。\n(B) 《記帳士法》第 28 條規定利害關係人得列舉事實、提出證據，報請主管機關交付懲戒，本項依此立論亦有所據；本選項亦經公告給分，公告載明「第32題答Ｂ或Ｃ者均給分」，爭點在法律與其授權規則對送件路徑的詳簡不同。\n(C) 與《記帳士懲戒委員會與懲戒覆審委員會組織及審議規則》第 6 條第二項的送件順序逐字相符。\n(D) 依《記帳士懲戒委員會與懲戒覆審委員會組織及審議規則》第 6 條第三項，財政部收受移請交付懲戒事件後應於二日內發交懲戒委員會辦理，交付懲戒之權責在財政部。\n【記憶點】備妥事實與證據先送業務管轄稅捐稽徵機關，再報請財政部交付懲戒。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-031","商業各項原始憑證及記帳憑證，其保存期限之起算日為：",31,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-033","請問下列何者不符綜合損益表中收益的定義：",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-030","生產性植物應分類為下列何者？",30,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-034","商業之財務報表，下列敘述何者正確？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-029","金融工具投資分類在流動資產者，不可能包括下列那一項？",29,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-035","未記明理由之書面行政處分，且非屬行政程序法第 111 條之無效者，依行政程序法規定，下列何者敘述錯誤？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-032",114,"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，記帳士應於多久前通知委任人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",false,1786689134694]