[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-006":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-006","book-109-1-bookkeeping-law-006",109,1,6,"依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"記帳士事務所名稱，應註明「稅務記帳士事務所」","記帳士請領記帳士證書後，30 日內應向主管機關申請登錄","經登錄之記帳士，原登錄事項有變更時，應自事實發生之日起 15 日內，向其原登錄之機關申報備查","自行申請註銷資格者，仍應註銷登錄","D",null,"本題考點：《記帳士法》登錄章關於事務所名稱、申請登錄時點、登錄事項變更申報與註銷登錄的規定。\n【正解理由】《記帳士法》第 7 條第二項規定「記帳士有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形，應註銷登錄」。自行申請註銷資格既為該項明列的事由之一，其登錄即應一併註銷，故選 D。\n【逐項排除】\n(A) 同法第 10 條規定記帳士應於其執行業務區域設立記帳士事務所，其事務所名稱應註明「記帳士事務所」，條文所定的就是這五個字，本選項多加稅務二字，與法定名稱不符。\n(B) 同法第 7 條第一項只要求記帳士於執行業務前應向主管機關申請登錄，登錄時點繫於執業之前，條文並未設「請領證書後三十日內」這種以領證日起算的期限。\n(C) 同法第 12 條規定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，本選項把三十日誤植為十五日。\n(D) 自行申請註銷資格屬同法第 7 條第二項所列情形之一，應註銷登錄，敘述與條文相符。\n【記憶點】執業前登錄、變更三十日備查、註銷資格連登錄一併註銷。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-007","依記帳士法第 25 條規定，各級記帳士公會應將公會章程等各款事項，申報下列何機關？",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-008","依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",8,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-009","依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-006",114,"屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-006",113,"在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-006",112,"李記帳士係臺北市記帳士公會會員，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？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-006",111,"依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-006",110,"公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",false,1786689133937]