[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-022":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-022","book-111-1-bookkeeping-law-022",111,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"財政部應將甲記帳士交付記帳士懲戒委員會懲戒","甲記帳士倘經法院判決執行記帳士業務，犯偽造文書罪，處有期徒刑 1 年 6 個月，宣告緩刑 2 年確定，仍得充任記帳士","甲記帳士倘經法院判決執行記帳士業務，犯偽造文書罪，處有期徒刑 1 年 6 個月確定，財政部應廢止甲之記帳士證書","甲記帳士倘經法院判決執行記帳士業務，犯偽造文書罪，處有期徒刑 1 年 6 個月確定且已服刑完畢，終身不得再充任記帳士及請領記帳士證書","D",null,"本題考點：《記帳士法》第 4 條消極資格的要件、效果與回復途徑，以及幫助逃漏稅捐的懲戒責任。\n【正解理由】《記帳士法》第 4 條第二項後段規定「有前項第一款情事，如已執行完畢或一部之執行而赦免已滿三年者，仍得依本法之規定充任記帳士及請領記帳士證書」，可見因業務上偽造文書受一年以上有期徒刑確定者並非終身不得充任，(D) 所稱「終身不得再充任記帳士及請領記帳士證書」與條文不符，故選 D。\n【逐項排除】\n(A) 正確。幫助他人逃漏稅捐經移送法辦，屬《記帳士法》第 26 條第三款的應付懲戒事由，並依同法第 29 條第一項由記帳士懲戒委員會處理。\n(B) 正確。《記帳士法》第 4 條第一項第一款以「受有期徒刑一年以上刑之裁判確定」為不得充任事由，但書明定「但受緩刑之宣告，不在此限」，本項既經宣告緩刑確定，仍得充任記帳士。\n(C) 正確。《記帳士法》第 4 條第二項前段規定，有第一項第一款情事而已充任記帳士者，撤銷或廢止其記帳士證書。\n(D) 錯誤，為本題所選。執行完畢滿三年後即回復充任資格，本法並無終身禁止的規定。\n【記憶點】緩刑不算數、執行完畢滿三年可以回來，「終身」二字在《記帳士法》第 4 條裡找不到。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-021","關於記帳士懲戒，下列敘述何者錯誤？",21,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-025","財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-022",109,"依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",false,1786689133122]