[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-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-112-1-記帳相關法規概要-001","book-112-1-bookkeeping-law-001",112,1,"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？",{"A":16,"B":17,"C":18,"D":19},"7日","10 日","15 日","30 日","C",null,"本題考點：《記帳士法》就記帳士單方終止委任契約設下的兩道限制——須有正當事由，以及須踐行法定預告期間。\n【正解理由】《記帳士法》第 15 條明定「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」。條文一面禁止無正當事由的任意終止，一面把預告期間寫成固定日數十五日，不因案件大小或酬金多寡而伸縮；題目問的正是這個日數，故選 C。\n【逐項排除】\n(A) 七日並非《記帳士法》第 15 條所定日數，該條文字為十五日前通知，七日在該法中並無對應的通知期間。\n(B) 十日與《記帳士法》第 15 條不符；十日前通知是《公司法》第 172 條第二項股東臨時會召集的期間，屬另一部法的制度，不能移用於記帳士終止委任。\n(C) 十五日與《記帳士法》第 15 條「應於十五日前通知委任人」完全一致，且該條同時要求終止須有正當事由，本項為正確選項。\n(D) 三十日是《記帳士法》第 12 條的期間，該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原登錄之機關申報備查，與終止委任的預告期間無關。\n【記憶點】終止委任「十五日前先說一聲」，停業復業與登錄事項變更則是「三十日內申報備查」。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-111-1-bookkeeping-law-050","關於無形資產之評價，下列何者錯誤？",50,111,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-002","不得充任記帳士之情形，下列何者不在範圍之內？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-111-1-bookkeeping-law-049","商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-003","有關記帳士在其他直轄市、縣市執行業務時，下列規定何者正確？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-111-1-bookkeeping-law-048","某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-004","記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",4,[51,55,59,62,66],{"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":29,"stem":61,"number":13},"book-111-1-bookkeeping-law-001","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":63,"year":64,"stem":65,"number":13},"book-110-1-bookkeeping-law-001",110,"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？",{"webId":67,"year":68,"stem":69,"number":13},"book-109-1-bookkeeping-law-001",109,"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,1786689132443]