[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-025":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-113-1-記帳相關法規概要-025","book-113-1-bookkeeping-law-025",113,1,25,"記帳士職業倫理道德規範中「記帳士」係指：",{"A":17,"B":18,"C":19,"D":20},"取得財政部頒發記帳士證書之記帳士","執業之記帳士與記帳及報稅代理人","加入各直轄市及縣（市）記帳士公會之會員","從事記帳工作相關人員","C",null,"本題考點：《記帳士職業倫理道德規範》所稱「記帳士」的界定，關鍵在它是公會體系的自律規則。\n【正解理由】該規範由記帳士公會體系為維持會員風紀而訂定，效力所及以公會會員為界，其所稱記帳士，指加入各直轄市及縣（市）記帳士公會之會員。此一設計與《記帳士法》第 19 條「記帳士登錄後，非加入記帳士公會，不得執行業務；記帳士公會亦不得拒絕具有會員資格者加入」相互銜接——執業以入會為前提，自律規範自入會之時起拘束該員，故選 C。\n【逐項排除】\n(A) 領得證書僅代表具備充任資格。依《記帳士法》第 7 條第一項，記帳士於執行業務前尚應向主管機關申請登錄，並依同法第 19 條加入公會始得執業，領證階段尚未成為自律規範的對象。\n(B) 把記帳及報稅代理人一併納入並不正確。《記帳士法》第 35 條第三項另定該等人員非加入記帳及報稅代理人公會不得執行業務，屬另一套公會體系。\n(C) 以加入各直轄市及縣（市）記帳士公會之會員為範圍，正與該規範作為公會自律規則的性質相符，正確。\n(D) 從事記帳工作相關人員的範圍過寬。未依法取得資格者本不得執行《記帳士法》第 13 條第一項所定業務，自非該規範所拘束之人。\n【記憶點】自律規範管的是會員：入了公會，才是規範口中的記帳士。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-024","依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",24,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-026","下列有關記帳士執業規定，何者錯誤？",26,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-023","①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",23,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-027","依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-022","下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",22,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-028","甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-025",114,"臺南公司 113 年度之決算報表已於 114 年 6 月 30 日提請股東承認，然而該公司也因為帳載不實於 114 年 7 月 20 日遭員工踢爆，並被某週刊大幅報導，未來也可能遭到國稅局補徵及處罰。試問臺南公司下列那些人員在 114 年 6 月 30 日提請股東承認後，對於 113 年度之會計責任可以解除？①商業負責人 ②經理人 ③主辦會計 ④經辦會計",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-025",112,"股份有限公司之經營，有顯著困難或重大損害時，符合下列那個條件之股東得向法院提出聲請解散？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-025",111,"財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-025",110,"依商業會計法規定，企業債權人對於特定資產之權利，財務報表對此類事項係屬於必要並強制應予：",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-025",109,"依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",false,1786689132186]