[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-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-113-1-記帳相關法規概要-001","book-113-1-bookkeeping-law-001",113,1,"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？",{"A":16,"B":17,"C":18,"D":19},"委任案件內容","委任人之地址","酬金數額","委任日期","C",null,"本題考點：《記帳士法》委任書與執業簿冊各自的法定應載明事項，何者不在兩張清單的交集內。\n【正解理由】依《記帳士法》第 14 條第二項，委任書應載明三款事項：委任人與受委任人之姓名或名稱、地址及受委任人之證書字號；委任案件內容及委任權限；委任日期。同法第 16 條第一項則定記帳士執行業務應設置簿冊，載明四款事項：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；委任日期，該簿冊並應保存五年。酬金數額只出現在第 16 條的簿冊，第 14 條委任書的法定事項並未列入，因此不是兩者皆應載明之事項，故選 C。\n【逐項排除】\n(A) 委任案件內容：第 14 條第二項第二款與第 16 條第一項第一款均載明，屬兩者共同事項。\n(B) 委任人之地址：第 14 條第二項第一款所定地址與第 16 條第一項第二款之地址均含之，屬共同事項。\n(C) 酬金數額：僅第 16 條第一項第三款所定簿冊須載明，委任書之三款法定事項不含此項，為本題所問者。\n(D) 委任日期：第 14 條第二項第三款與第 16 條第一項第四款文字相同，屬共同事項。\n【記憶點】委任書載「對誰、辦什麼、何時」，簿冊多一項「收多少」——酬金只進簿冊。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-112-1-bookkeeping-law-050","甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣），何者不符合商業會計法第 9 條之規定？ ①乙公司支付 120 萬元現金，向甲公司購買貨車乙輛 ②王五君支付 150 萬元，向甲公司購買小客車乙輛 ③丙公司支付 98 萬元，向甲公司購買貨車乙輛 ④甲公司以支票存款支付臺灣銀行貸款本息 300 萬元 ⑤甲公司以活期存款取款條從臺灣銀行提款 105 萬元後，給付丁公司貨款",50,112,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-002","對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-112-1-bookkeeping-law-049","甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-003","下列何者非記帳士公會章程之必要記載事項？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-112-1-bookkeeping-law-048","甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-004","下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",4,[51,55,58,62,66],{"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":29,"stem":57,"number":13},"book-112-1-bookkeeping-law-001","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？",{"webId":59,"year":60,"stem":61,"number":13},"book-111-1-bookkeeping-law-001",111,"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,1786689131952]