[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-021":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-111-1-記帳相關法規概要-021","book-111-1-bookkeeping-law-021",111,1,21,"關於記帳士懲戒，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"取得記帳士考試及格證書並向主管機關申請登錄完成，惟未加入記帳士公會即開始執行業務者，應交付懲戒","違反記帳士公會章程之規定，情節重大者，記帳士公會得報請財政部交付懲戒","記帳士懲戒委員會應將交付懲戒事件通知被付懲戒記帳士，被付懲戒記帳士應於收到通知之次日起 20 日內，提出答辯或陳述意見，逾期記帳士懲戒委員會得逕行決議","被付懲戒記帳士對於記帳士懲戒委員會之決議不服者，得於決議書送達之翌日起 30 日內，向記帳士懲戒委員會請求覆審","D",null,"本題考點：記帳士的應付懲戒事由、答辯期間，以及不服懲戒決議時的救濟機關與救濟期間。\n【正解理由】《記帳士法》第 31 條規定「被懲戒人對於記帳士懲戒委員會之決議不服者，得於決議書送達之翌日起二十日內，向記帳士懲戒覆審委員會請求覆審」，救濟期間為二十日而非三十日，受理者是記帳士懲戒覆審委員會而非原懲戒委員會，(D) 兩處均與條文不符，故選 D。\n【逐項排除】\n(A) 正確。《記帳士法》第 19 條規定記帳士登錄後非加入記帳士公會不得執行業務，未入會即執業即該當同法第 26 條第六款「其他違反本法規定者」，應付懲戒。\n(B) 正確。違反記帳士公會章程情節重大是《記帳士法》第 26 條第五款的懲戒事由，同法第 28 條並明定記帳士公會得列舉事實、提出證據，報請主管機關交付懲戒。\n(C) 正確。《記帳士法》第 29 條第二項規定懲戒委員會應將交付懲戒事件通知被付懲戒人，命其於通知送達之翌日起二十日內提出答辯或到會陳述，未依限者得逕行決議。\n(D) 錯誤，為本題所選。期間應為二十日，且應向記帳士懲戒覆審委員會請求覆審。\n【記憶點】答辯二十日、覆審也是二十日，但覆審狀要遞給覆審委員會，不是原懲戒委員會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-020","有關行政處分於法定救濟期間經過後，得重新申請撤銷、廢止或變更之規定，下列敘述何者正確？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-022","甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-019","在行政程序法中，有關行政處分之「撤銷」與「廢止」之差異，下列何者錯誤？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-023","關於記帳士執行業務，下列敘述何者錯誤？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-018","從事網路拍賣業者，是否須辦理商業登記？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-024","關於記帳士登錄，下列敘述何者錯誤？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-021",114,"依據商業會計處理準則之規定，下列何者應認列為投資性不動產？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-021",113,"商業在下列何種情事下，不可免繳相關規費？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-021",112,"A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-021",110,"依商業會計法規定，決算報表應由何者簽名蓋章？①代表商業負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-021",109,"依商業會計處理準則規定，下列有關記帳憑證保管之敘述，何者正確？①應至少保存 5 年 ②保管期限屆滿經會計經理核准後得予銷毀 ③需由經辦會計人員簽章 ④裝訂時記帳憑證應附於原始憑證之後作為附件 ⑤應製作目錄備查",false,1786689133112]