[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-記帳相關法規概要-002","book-109-1-bookkeeping-law-002",109,1,2,"依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",{"A":17,"B":18,"C":19,"D":20},"①②③","①③⑤","②③④","③④⑤","B",null,"本題考點：《記帳士法》第 14 條委任書應載明事項，與同法第 16 條執行業務簿冊應載明事項的交集。\n【正解理由】《記帳士法》第 14 條第二項規定委任書應載明「委任人與受委任人之姓名或名稱、地址及受委任人之證書字號」「委任案件內容及委任權限」「委任日期」；同法第 16 條第一項規定簿冊應載明「委任案件之類別及內容」「委任人之姓名或名稱及地址」「酬金數額」「委任日期」。兩份文件都出現的只有委任人之地址、委任案件內容與委任日期三項，即①③⑤，故選 B。\n【逐項排除】\n(A) ①②③把委任權限也算進交集，但委任權限僅見於《記帳士法》第 14 條第二項第二款的委任書，簿冊的四款並未要求記載授權範圍。\n(B) ①③⑤三項在委任書與簿冊的法定應載事項中同時出現：地址見於兩條的當事人款，案件內容分見兩條的案件款，委任日期在兩條各自獨立成一款，正是題目所要的交集。\n(C) ②③④同時混入只屬委任書的委任權限與只屬簿冊的酬金數額，兩端各錯一項。\n(D) ③④⑤中的酬金數額僅見於《記帳士法》第 16 條第一項第三款的簿冊，委任書並不需要記載報酬金額。\n【記憶點】交集記「人、事、時」，權限歸委任書、酬金歸簿冊。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-109-1-bookkeeping-law-001","依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"book-109-1-bookkeeping-law-003","甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-108-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應依照法令及財政部發布之其他攸關資料提供記帳士服務，此係符合下列何項行為準則？",50,108,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-004","依記帳士法規定，有關充任記帳士之情事，下列敘述何者正確？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-108-1-bookkeeping-law-049","王記帳士之客戶甲商行，酬金高於新臺幣五十萬元，甲商行無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付，王記帳士配合客戶要求，未依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，向法務部調查局申報，王記帳士之行為違反記帳士職業倫理道德規範中那一項規範？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-005","依記帳士法規定，記帳士應交付懲戒之情事，下列敘述何者正確？",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,1786689133891]