[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-003":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-105-1-記帳相關法規概要-003","book-105-1-bookkeeping-law-003",105,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"記帳士申請加入記帳士公會時，公會享有裁量權，即便具有會員資格者，亦得拒絕其加入","一行政區域內開業記帳士未滿 30 人者，只能選擇加入鄰近區域之記帳士公會，不得聯合組織之","各級記帳士公會理事、監事任期均為 4 年","在人口較多的區域內，得報經主管機關核准，增設第二個同級之記帳士公會，以服務社會大眾","C",null,"本題考點：《記帳士法》第四章關於記帳士公會的強制入會、組織門檻與理監事任期。\n【正解理由】《記帳士法》第 23 條規定「各級記帳士公會理事、監事任期均為四年，其連選連任者不得超過二分之一；理事長之連任，以一次為限」，理事、監事任期四年為條文明文，故選 C。\n【逐項排除】\n(A) 《記帳士法》第 19 條後段明定記帳士公會亦不得拒絕具有會員資格者加入，公會就具備會員資格者並無准駁裁量權，本項敘述與條文相反。\n(B) 《記帳士法》第 21 條規定該行政區域內開業記帳士不滿三十人者，應加入鄰近區域之記帳士公會或聯合組織之，兩條路徑並列，本項把聯合組織排除，與條文不符。\n(C) 與《記帳士法》第 23 條文字相符，理事、監事任期均為四年，本項正確。\n(D) 《記帳士法》第 20 條明定在同一區域內，同級之記帳士公會以一個為限，並未因人口多寡而許可增設第二個同級公會，本項與條文不符。\n【記憶點】公會記三個數：一區一個同級公會、三十人得發起、理監事任期四年，且具會員資格者公會不得擋門。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-105-1-bookkeeping-law-001","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？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-105-1-bookkeeping-law-005","記帳士應付懲戒者，由記帳士懲戒委員會處理之。依「記帳士懲戒委員會與懲戒覆審委員會組織及審議規則」之規定，記帳士懲戒委員會置委員 9 人，其中，記帳士代表應有幾人？",5,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-006","依記帳士法規定，記帳士有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形，應向那一個機關辦理註銷登錄？",6,[51,54,58,62,66],{"webId":52,"year":45,"stem":53,"number":14},"book-114-1-bookkeeping-law-003","有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-003",113,"下列何者非記帳士公會章程之必要記載事項？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-003",112,"有關記帳士在其他直轄市、縣市執行業務時，下列規定何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-003",111,"下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-003",110,"依記帳士法規定，下列何者非為記帳士得執行之業務？",false,1786689135770]