[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-113-1-記帳相關法規概要-002","book-113-1-bookkeeping-law-002",113,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"應依其風險及業務規模訂定相關的內控程序","應由負責人或指定管理階層人員核定，並監控相關控制程序之執行","應訂定相關訓練計畫，辦理自我審查或內部稽核，並作成書面紀錄","應每年更新相關的風險評估報告","D",null,"本題考點：記帳士、記帳及報稅代理人及其事務所依防制洗錢及打擊資恐規範所應建立之內部控制措施，究竟包含哪些要素。\n【正解理由】主管機關就記帳士與記帳及報稅代理人所定之防制洗錢及打擊資恐規範，採風險基礎方法：事務所應衡酌自身風險與業務規模訂定內部控制程序，該程序須經負責人或其指定之管理階層核定並監控其執行，且應訂定訓練計畫、辦理自我審查或內部稽核並作成書面紀錄。至於風險評估的更新，其觸發時點繫於風險狀況、客戶類型、服務項目或相關規範發生變動，並非課予固定每年重作一份風險評估報告的義務，該項敘述與規範所定內容不合，故選 D。\n【逐項排除】\n(A) 敘述正確。以自身風險及業務規模作為訂定內控程序的基準，正是風險基礎方法的核心表述。\n(B) 敘述正確。核定權責歸於負責人或其指定之管理階層，並須持續監控控制程序之執行。\n(C) 敘述正確。訓練計畫、自我審查或內部稽核，以及作成書面紀錄，均屬明定的內控項目。\n(D) 敘述與規範不合。風險評估之更新以風險或規範變動為觸發，而非以每年為固定週期。\n【記憶點】內控只看三件事：按風險訂程序、由高層核定並監控、有訓練有稽核且留下紀錄；風險評估則是有變動才更新。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-113-1-bookkeeping-law-001","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":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-005","某候選人洽請李記帳士為其競選活動處理帳務申報事宜，但李記帳士擔心其並無類似經驗，且因時限考量，經評估後婉拒接受委任。請問李記帳士之作為，與我國記帳士職業倫理道德規範中的那一項要求關聯性最低？",5,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-002",114,"某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",{"webId":56,"year":37,"stem":57,"number":14},"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-bookkeeping-law-002",111,"在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-002",110,"今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-002",109,"依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",false,1786689131962]