[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":70},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-110-1-記帳相關法規概要-001","book-110-1-bookkeeping-law-001",110,1,"依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",{"A":16,"B":17,"C":18,"D":19},"2 至 6 個月；5 年","2 個月以上，2 年以下；5 年","2 至 6 個月，3 年","2 個月以上，2 年以下；6 年","B",null,"本題考點：記帳士懲戒處分中「停止執行業務」的期間上下限，以及停業處分累計達多久應予除名。\n【正解理由】依《記帳士法》第 27 條第一項，懲戒處分依序為警告、申誡、「停止執行業務二月以上，二年以下」、除名；同條第二項後段明定「受停止執行業務處分累計滿五年者，應予除名」。停業期間的下限是二個月、上限是二年，除名門檻則以歷次停業處分的期間累計滿五年計算，兩個數字都直接寫在條文裡，故選 B。\n【逐項排除】\n(A) 停業上限寫成六個月，與《記帳士法》第 27 條第一項的「二年以下」不符，前段數值已錯。\n(B) 「二個月以上，二年以下」對應《記帳士法》第 27 條第一項的停業處分，「五年」對應同條第二項後段的除名門檻，兩段皆合。\n(C) 上限六個月與除名三年，兩處都不是《記帳士法》第 27 條所定的數值。\n(D) 停業期間正確，但除名門檻寫成六年，與《記帳士法》第 27 條第二項後段的「累計滿五年」不合。\n【演算步驟】單次停業上限＝二年＝二十四個月；除名門檻＝累計五年＝六十個月；六十個月 ÷ 二十四個月＝二點五次，故受處分人至少須受三次頂格停業處分，累計期間才可能達到六十個月的除名門檻。\n【記憶點】停業「二月到二年」，累計「滿五年」就除名。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-109-1-bookkeeping-law-050","依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",50,109,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-002","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？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-109-1-bookkeeping-law-049","依商業登記法規定，下列何者屬於應依法申請登記之商業？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-003","依記帳士法規定，下列何者非為記帳士得執行之業務？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-109-1-bookkeeping-law-048","商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-004","張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-bookkeeping-law-001",114,"依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-bookkeeping-law-001",113,"依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-bookkeeping-law-001",112,"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，記帳士應於幾日前通知委任人？",{"webId":64,"year":65,"stem":66,"number":13},"book-111-1-bookkeeping-law-001",111,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"webId":68,"year":29,"stem":69,"number":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：",false,1786689133394]