[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-029":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-114-1-記帳相關法規概要-029","book-114-1-bookkeeping-law-029",114,1,29,"下列何者非記帳士在登錄區域內得執行之業務？",{"A":17,"B":18,"C":19,"D":20},"受理稅務諮詢事項","受委任辦理商業會計事務","受委任辦理各項稅捐稽徵案件之申報及申請事項","公司申請設立登記之資本額查核簽證","D",null,"本題考點：《記帳士法》第 13 條第一項的業務列舉，以及資本額查核簽證依《公司法》第 7 條屬會計師之工作。\n【正解理由】《記帳士法》第 13 條第一項列舉記帳士得在登錄區域內執行的業務，包括受委任辦理營業、變更、註銷、停業、復業及其他登記事項，受委任辦理各項稅捐稽徵案件之申報及申請事項，受理稅務諮詢事項，受委任辦理商業會計事務，以及其他經主管機關核可辦理與記帳及報稅事務有關之事項；同法第 13 條第二項並明文排除各項稅捐之查核簽證申報。《公司法》第 7 條第一項則規定，公司申請設立登記之資本額，應經會計師查核簽證，該項工作不在記帳士得執行的業務之內，故選 D。\n【逐項排除】\n(A) 受理稅務諮詢事項，是《記帳士法》第 13 條第一項第三款明列的業務。\n(B) 受委任辦理商業會計事務，是《記帳士法》第 13 條第一項第四款明列的業務。\n(C) 受委任辦理各項稅捐稽徵案件之申報及申請事項，是《記帳士法》第 13 條第一項第二款明列的業務。\n(D) 公司申請設立登記之資本額，依《公司法》第 7 條第一項應經會計師查核簽證；《記帳士法》第 13 條第二項亦將查核簽證申報排除於記帳士業務之外。\n【記憶點】記帳士做登記、申報、諮詢與商業會計這幾類事，出現查核簽證就不是他的業務。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-028","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？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-030","下列何者非不得充任記帳士之原因？",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-027","A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-031","A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-026","A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",26,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-032","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，記帳士應於多久前通知委任人？",32,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-029",113,"依照商業會計法第 5 條規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-029",112,"商業負責人應於會計年度終了後多久內，將商業之決算報表提請商業出資人、合夥人或股東承認？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-029",111,"除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-029",110,"依商業會計處理準則規定，保留盈餘不包含下列那一項會計項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-029",109,"依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",false,1786689131714]