[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-009":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-112-1-記帳相關法規概要-009","book-112-1-bookkeeping-law-009",112,1,9,"記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",{"A":17,"B":18,"C":19,"D":20},"酬金高於新臺幣四十萬元，有正當理由以現金、外幣現金、旅行支票、外幣匯票或其他無記名金融工具支付","酬金高於新臺幣五十萬元，客戶無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付","明知無該客戶存在或有事實足認該客戶身分遭冒用","客戶為自然人，無正當理由拒絕與記帳士、記帳及報稅代理人見面或直接聯繫","A",null,"本題考點：記帳士洗錢防制申報義務的成立要件，金額門檻、有無正當理由與支付方式必須合看。\n【正解理由】依《記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法》關於疑似洗錢或資恐交易應向法務部調查局申報之規定，須申報者是客戶行為呈現異常而欠缺合理解釋的情形；就以現金、外幣現金、旅行支票、外幣匯票或其他無記名金融工具支付的類型而言，尚須同時具備一定金額門檻與客戶無正當理由兩項要件。A 項所述酬金為新臺幣四十萬元，低於 B 項所示新臺幣五十萬元的門檻，且明白記載係有正當理由而為支付，兩項要件同時欠缺，不成立申報義務，故選 A。\n【逐項排除】\n(A) 金額未達門檻，支付又具有正當理由，異常性不存在，屬不須向法務部調查局申報者，即為本題所問。\n(B) 酬金高於新臺幣五十萬元，客戶卻無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付，係以化整為零方式壓低單筆金額，屬應申報之情形。\n(C) 明知無該客戶存在或有事實足認該客戶身分遭冒用，客戶身分根本無從確認，屬應申報之情形。\n(D) 客戶為自然人而無正當理由拒絕與記帳士、記帳及報稅代理人見面或直接聯繫，使身分確認無法完成，屬應申報之情形。\n【記憶點】現金型的申報要件是金額過門檻加上無正當理由，兩者缺一即不成立。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-008","張三 111 年 11 月記帳士考試及格，準備在高雄市左營區設立事務所執業，請問與其有關之相關機關，下列何者正確？①登錄執業機關為財政部高雄國稅局 ②記帳士證書由考選部核發 ③記帳士主管機關為高雄市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部商業司 ⑥記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦 ⑦商業登記業務事件主管機關為財政部",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-010","為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-007","記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-011","下列有關記帳士職業倫理道德規範之敘述何者錯誤？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-006","李記帳士係臺北市記帳士公會會員，依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-012","下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-009",114,"屏東縣記帳士公會目前依章程規定共設置理事 A、B、C、D、E 等 5 人。假設下期改選理事，共 9 人參選其得票高至低依序為 D、E、C、A、F、G、B、H、I 等 9 人，則依記帳士法第 23 條的規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-009",113,"商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-009",111,"依商業會計法第 42 條規定，受贈資產按公允價值入帳，並視其性質，列入不同的會計項目。下列何者並不包含在其中？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-009",110,"傳票上登載之會計項目，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-009",109,"依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",false,1786689132523]