[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-記帳相關法規概要-007","book-109-1-bookkeeping-law-007",109,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"中央人民團體主管機關及所在地人民團體主管機關","中央社會團體主管機關及所在地主管機關","所在地人民團體主管機關及主管機關","所在地社會團體主管機關及稽徵主管機關","C",null,"本題考點：《記帳士法》第 25 條所定各級記帳士公會應申報事項的受理機關。\n【正解理由】《記帳士法》第 25 條規定「各級記帳士公會應將下列各款事項，申報所在地人民團體主管機關及主管機關」，所列五款為公會章程，會員名冊及會員之入會、退會，當選理事、監事簡歷冊，會員大會或理事會、監事會之開會時間、地點及會議紀錄，以及提議及決議事項。受理者是兩個機關並列，一為所在地人民團體主管機關，一為本法所稱主管機關，故選 C。\n【逐項排除】\n(A) 條文寫的是所在地人民團體主管機關，本選項改成中央人民團體主管機關，並把第二個機關也寫成所在地人民團體主管機關，兩個位置都與《記帳士法》第 25 條不符。\n(B) 該條用語為人民團體主管機關，並無社會團體主管機關之稱；中央二字亦非條文所定，與所在地的限定相反。\n(C) 所在地人民團體主管機關及主管機關，與《記帳士法》第 25 條的文字相符，兩個受理機關的順序與名稱都對得上。\n(D) 除同樣誤用社會團體主管機關外，更把後者寫成稽徵主管機關；公會事項的申報對象是人民團體主管機關與本法主管機關，不涉稅捐稽徵體系。\n【記憶點】公會申報兩個頭：所在地人民團體主管機關加主管機關。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-006","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？",6,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-010","商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",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,1786689133949]