[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":70},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-105-1-記帳相關法規概要-001","book-105-1-bookkeeping-law-001",105,1,"已充任記帳士者，依民國 105 年 11 月 9 日最新修正公布之記帳士法，下列何者構成撤銷或廢止其記帳士證書之法定情事？",{"A":16,"B":17,"C":18,"D":19},"經公立醫院證明有精神病者","因殺人罪而判刑確定者","受破產之宣告尚未復權者","受本法所定除名處分者","D",null,"本題考點：《記帳士法》第 4 條所定消極資格中，哪些款次於已充任記帳士後導致撤銷或廢止記帳士證書，哪些僅停止執行業務。\n【正解理由】依《記帳士法》第 4 條第二項，「有前項第一款或第六款情事，已充任記帳士者，撤銷或廢止其記帳士證書」。同條第一項第一款為「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」，第六款為「受本法所定除名處分」。除名處分正落在第六款，屬撤銷或廢止證書之法定事由，故選 D。\n【逐項排除】\n(A) 精神病並非第 4 條第一項所用之要件文字，該項第二款所定者為「受監護或輔助宣告尚未撤銷」，且依同條第三項僅生停止執行業務之效果，不撤銷或廢止證書。\n(B) 第一項第一款以「業務上」之詐欺、背信、侵占、偽造文書等犯罪行為，且受有期徒刑一年以上刑之裁判確定為要件；殺人罪非該款所列之業務上犯罪，不該當。\n(C) 「受破產之宣告尚未復權」為第一項第三款，依同條第三項停止其執行業務，於原因消滅後仍得依本法規定執行業務，證書並未消滅。\n(D) 「受本法所定除名處分」為第一項第六款，依第二項應撤銷或廢止其記帳士證書。\n【記憶點】第一款與第六款撤照，第二款至第五款只停業。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-114-1-bookkeeping-law-050","甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",50,114,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-002","依記帳士法第 13 條，下列何者非記帳士在登錄區域內所得執行之業務？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-114-1-bookkeeping-law-049","依據行政程序法之規定，下列敘述何者錯誤？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-003","記帳士法規定，記帳士登錄後，非加入記帳士公會，不得執行業務。關於公會之相關規定，下列何者正確？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-114-1-bookkeeping-law-048","交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-004","甲記帳士受申誡處分 3 次，依法應另受停止執行業務之處分。此時，對甲記帳士所為之停止執行業務處分，最低之期間為何？",4,[51,54,58,62,66],{"webId":52,"year":29,"stem":53,"number":13},"book-114-1-bookkeeping-law-001","依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":55,"year":56,"stem":57,"number":13},"book-113-1-bookkeeping-law-001",113,"依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":59,"year":60,"stem":61,"number":13},"book-112-1-bookkeeping-law-001",112,"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，記帳士應於幾日前通知委任人？",{"webId":63,"year":64,"stem":65,"number":13},"book-111-1-bookkeeping-law-001",111,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"webId":67,"year":68,"stem":69,"number":13},"book-110-1-bookkeeping-law-001",110,"依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",false,1786689135748]