[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-033":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-033","book-114-1-bookkeeping-law-033",114,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"30 日內，記帳士懲戒委員會","30 日內，記帳士懲戒覆審委員會","20 日內，記帳士懲戒覆審委員會","20 日內，記帳士懲戒委員會","C",null,"本題考點：《記帳士法》第 31 條的覆審救濟，同時考期間、起算點與受理的委員會。\n【正解理由】《記帳士法》第 31 條規定「被懲戒人對於記帳士懲戒委員會之決議不服者，得於決議書送達之翌日起二十日內，向記帳士懲戒覆審委員會請求覆審」。期間是二十日，起算點是決議書送達之翌日，受理者是記帳士懲戒覆審委員會，而不是作成原決議的記帳士懲戒委員會；三個要素同時對上的只有一項，故選 C。\n【逐項排除】\n(A) 期間與受理單位都不合：《記帳士法》第 31 條所定期間為二十日，且應向記帳士懲戒覆審委員會請求覆審。\n(B) 受理單位寫對了，但《記帳士法》第 31 條所定的期間是二十日。\n(C) 二十日內向記帳士懲戒覆審委員會請求覆審，與《記帳士法》第 31 條的文字完全相符。\n(D) 期間寫對了，但《記帳士法》第 31 條明定向記帳士懲戒覆審委員會請求覆審，作成原決議的委員會不是受理單位。\n【記憶點】不服懲戒決議就換一個委員會，二十日內遞出，日子從決議書送達的翌日起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-036","A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-033",110,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-033",109,"甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",false,1786689131773]