[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-024":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-024","book-111-1-bookkeeping-law-024",111,1,24,"關於記帳士登錄，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"甲記帳士登錄執行業務之區域為臺南市，其於高雄市執行業務，除應向主管機關登記，並應於高雄市設分事務所","乙記帳士登錄於臺中市 A 地址執業後，因記帳士事務所搬遷至臺中市 B 地址，應於搬遷之日起 30 日內向原登錄機關申報備查","丙曾任財政部臺北國稅局稅務員，其自該局離職之日起 3 年內，不得於臺北市登錄執行記帳士業務","丁記帳士經財政部廢止記帳士證書，應註銷登錄","A",null,"本題考點：記帳士執行業務區域與跨區執業的處理方式、登錄事項變更的申報期限、離職迴避期間及註銷登錄事由。\n【正解理由】《記帳士法》第 9 條規定「記帳士執行業務之區域以其登記開業之直轄市、縣市為其執行業務區域。其在其他直轄市、縣市執行業務時，應向主管機關登記，免設分事務所」，跨區執業只需向主管機關登記，條文並以「免設分事務所」明文排除設所義務，(A) 卻要求在高雄市另設分事務所，故選 A。\n【逐項排除】\n(A) 錯誤，為本題所選。依《記帳士法》第 9 條後段，於登錄區域外執行業務者向主管機關登記即可，免設分事務所。\n(B) 正確。《記帳士法》第 12 條規定經登錄之記帳士因停業、復業或原登錄事項有變更時，應自事實發生之日起三十日內向其原登錄之機關申報備查，事務所地址即屬登錄事項。\n(C) 正確。《記帳士法》第 8 條規定曾任稅務機關稅務職系人員者，自離職之日起三年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士職務。\n(D) 正確。《記帳士法》第 7 條第二項規定記帳士有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形，應註銷登錄。\n【記憶點】跨區執業是「要登記、免設分所」，這八個字直接寫在《記帳士法》第 9 條後段。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-027","有關商業會計事務登帳之規定，下列敘述何者錯誤？",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-024",113,"依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-024",109,"依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",false,1786689133143]