[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-028":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-028","book-113-1-bookkeeping-law-028",113,1,28,"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",{"A":17,"B":18,"C":19,"D":20},"①②④","僅①③④","①②③⑤","①③④⑤","B",null,"本題考點：《記帳士法》第 28 條所定得報請主管機關交付懲戒的主體共有哪幾種。\n【正解理由】《記帳士法》第 26 條第一款規定記帳士因業務之犯罪行為經判刑確定者應付懲戒；同法第 28 條接著規定「記帳士有第二十六條情事時，利害關係人、業務事件主管機關或記帳士公會得列舉事實，提出證據，報請主管機關交付懲戒」。得列舉事實、提出證據並報請交付懲戒者以此三種為限，即①利害關係人、③業務事件主管機關、④記帳士公會，故選 B。\n【逐項排除】\n(A) 收入②法院。《記帳士法》第 28 條未將法院列為得報請之主體；同法第 30 條處理的是懲戒委員會認為有犯罪嫌疑時應即移送司法機關偵辦，流向恰好相反。\n(B) ①③④三者逐字對應《記帳士法》第 28 條所列之利害關係人、業務事件主管機關與記帳士公會，正確。\n(C) 同時收入②法院與⑤直轄市（縣市）政府，兩者均不在《記帳士法》第 28 條的列舉之內。\n(D) 收入⑤直轄市（縣市）政府。依《記帳士懲戒委員會與懲戒覆審委員會組織及審議規則》第 6 條第二項，利害關係人應將事實及證據送交業務管轄稅捐稽徵機關，再依同條第一項報請財政部交付懲戒，並非由地方政府提出。\n【記憶點】報請交付懲戒只有三家：利害關係人、業務事件主管機關、記帳士公會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-029","依照商業會計法第 5 條規定，下列敘述何者正確？",29,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-030","依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-025","記帳士職業倫理道德規範中「記帳士」係指：",25,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-031","依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",31,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-028",114,"A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-028",112,"下列有關財務報表之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-028",111,"關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-028",110,"依商業會計處理準則規定，有關負債準備之敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-028",109,"甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",false,1786689132219]