[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-032":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-032","book-114-1-bookkeeping-law-032",114,1,32,"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？",{"A":17,"B":18,"C":19,"D":20},"5日","7日","10 日","15 日","D",null,"本題考點：《記帳士法》第 15 條對終止委任契約設下的正當事由要求與通知期間。\n【正解理由】《記帳士法》第 15 條規定「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，記帳士應於十五日前通知委任人」。條文把終止契約設成兩道門檻：實體上須有正當事由，程序上須於十五日前通知委任人，兩者缺一都不能合法終止。題目問的是通知期間，依上開條文即為十五日，故選 D。\n【逐項排除】\n(A) 五日不是《記帳士法》第 15 條所定的通知期間；《商業會計法》第 5 條第四項所稱五日，是會計人員離職或變更職務時辦理交代的期限，屬於另一件事。\n(B) 七日在《記帳士法》第 15 條中沒有對應的規定，該條所定的通知期間是十五日。\n(C) 十日同樣不是《記帳士法》第 15 條所定的通知期間。同法第 12 條所定的三十日，是停業、復業或原登錄事項變更時申報備查的期限，與終止契約無關。\n(D) 與《記帳士法》第 15 條「記帳士應於十五日前通知委任人」的文字相符。\n【記憶點】終止委任要湊齊正當事由與十五日前通知，兩個條件寫在同一條裡。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-034","依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",34,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-035","甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",35,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-032",113,"下列何者不是財務報表必要之附註事項？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-032",112,"下列有關應收帳款及應收票據之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-032",111,"關於公司登記效力之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-032",110,"下列何者不是營業報告書的內容？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-032",109,"依商業會計法規定，商業得免設普通序時帳簿之情形，下列敘述何者正確？",false,1786689131754]