[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-030":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-030","book-114-1-bookkeeping-law-030",114,1,30,"下列何者非不得充任記帳士之原因？",{"A":17,"B":18,"C":19,"D":20},"患有輕度阿茲海默症，除記憶力輕微受損外肢體異常有顫抖狀況","受破產宣告尚未復權","曾服公職而受撤職處分，其停止任用期間尚未屆滿","曾因業務上有詐欺，受有期徒刑 1 年以上刑之裁判確定","A",null,"本題考點：《記帳士法》第 4 條第一項所列不得充任記帳士的事由，全部以法律上的宣告或處分為要件。\n【正解理由】《記帳士法》第 4 條第一項逐款規定不得充任記帳士之情事：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一年以上刑之裁判確定，受監護或輔助宣告尚未撤銷，受破產之宣告尚未復權，曾服公職而受撤職處分且停止任用期間尚未屆滿，曾服公職而受免除職務處分自處分確定日起尚未屆滿五年，以及受本法所定除名處分。輕度阿茲海默症與肢體顫抖是健康狀態的描述，並未經法院為監護或輔助宣告，不在該條列舉之內，故選 A。\n【逐項排除】\n(A) 《記帳士法》第 4 條第一項第二款所定要件是「受監護或輔助宣告尚未撤銷」，須有法院的宣告；未經宣告的疾病或身體症狀，並不構成不得充任事由。\n(B) 受破產之宣告尚未復權，是《記帳士法》第 4 條第一項第三款明列的事由。\n(C) 曾服公職而受撤職處分，其停止任用期間尚未屆滿，是《記帳士法》第 4 條第一項第四款明列的事由。\n(D) 曾因業務上有詐欺受有期徒刑一年以上刑之裁判確定，是《記帳士法》第 4 條第一項第一款明列的事由。\n【記憶點】不得充任看的是法院宣告與公務懲處，不是身體健康狀況。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-029","下列何者非記帳士在登錄區域內得執行之業務？",29,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-033","A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-030",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-030",111,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益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-030",109,"依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",false,1786689131734]