[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-003":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-003","book-113-1-bookkeeping-law-003",113,1,3,"下列何者非記帳士公會章程之必要記載事項？",{"A":17,"B":18,"C":19,"D":20},"經費及會計","記帳士紀律委員會之組織及風紀維持方法","章程之修改","會員之會費金額及收取方式","D",null,"本題考點：記帳士公會章程的必要記載事項，出自《記帳士法》第 24 條的十款列舉。\n【正解理由】《記帳士法》第 24 條明定各級記帳士公會章程應載明：名稱、區域及會址所在地；宗旨、組織及任務；理事、監事之名額、權限、任期及其選任、解任；會員大會及理事會、監事會會議規則；會員之入會及退會；會員代表之產生及其任期；經費及會計；記帳士紀律委員會之組織及風紀維持方法；章程之修改；其他處理會務之必要事項。會費的具體金額與收取方式並未列在這十款之中，章程層次只寫到「經費及會計」這項原則性事項為止，故選 D。\n【逐項排除】\n(A) 屬必要記載事項，即《記帳士法》第 24 條第七款「經費及會計」。\n(B) 屬必要記載事項，即《記帳士法》第 24 條第八款，紀律委員會之組織與風紀維持方法須入章程。\n(C) 屬必要記載事項，即《記帳士法》第 24 條第九款「章程之修改」。\n(D) 不在《記帳士法》第 24 條十款之內。會費數額與收取方式屬會務執行層面的決議事項，章程僅以「經費及會計」概括之。\n【記憶點】章程寫到「經費及會計」為止，錢的細目不進章程。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-006","在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",6,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-003",114,"有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":56,"year":45,"stem":57,"number":14},"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？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-bookkeeping-law-003",111,"下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-003",110,"依記帳士法規定，下列何者非為記帳士得執行之業務？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-003",109,"甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",false,1786689131972]