[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-023":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-023","book-111-1-bookkeeping-law-023",111,1,23,"關於記帳士執行業務，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士不得受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項","記帳士執行業務設置簿冊，應載明委任人及委任案件內容、酬金數額及委任日期並保存 5 年","記帳士受委任後，有正當事由須終止契約者，應於 10 日前通知委任人","記帳士接受委任辦理稅捐稽徵案件申請事項，應將與委任人訂立之委任書隨同代理案件附送受理機關","C",null,"本題考點：記帳士的業務範圍界限、委任書與簿冊義務，以及終止委任契約的通知期間。\n【正解理由】《記帳士法》第 15 條規定「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，記帳士應於十五日前通知委任人」，通知期間為十五日，(C) 寫成十日與條文不符，故選 C。\n【逐項排除】\n(A) 正確。《記帳士法》第 13 條第二項明定，該條第一項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項。\n(B) 正確。《記帳士法》第 16 條規定記帳士執行業務應設置簿冊，載明委任案件之類別及內容、委任人之姓名或名稱及地址、酬金數額及委任日期，並規定該簿冊應保存五年。\n(C) 錯誤，為本題所選。終止契約須以有正當事由為前提，且通知期間為十五日前而非十日前。\n(D) 正確。《記帳士法》第 14 條第一項規定，記帳士接受委任代理同法第 13 條第一項各款業務，應與委任人訂立委任書，並將委任書隨同代理案件附送受理機關。\n【記憶點】簿冊保存五年、終止契約十五日前通知，兩個數字不可互換。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-026","下列何者非商業會計法第 43 條規定之存貨成本計算方法？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-023",113,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-023",109,"依商業會計處理準則第 24 條規定，商業應於資產負債表日對於非流動資產項目評估是否有減損之跡象，下列何者屬於應評估減損之會計項目？①採用權益法之投資 ②生物資產 ③投資性不動產 ④無形資產 ⑤礦產資源 ⑥持有至到期日金融資產",false,1786689133139]