[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-006":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-105-1-記帳相關法規概要-006","book-105-1-bookkeeping-law-006",105,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"經濟部","財政部所屬各地國稅局","各稅捐稽徵處","各縣市政府","B",null,"本題考點：記帳士登錄與註銷登錄的受理機關，以及各部法規主管機關的區辨。\n【正解理由】《記帳士法》第 7 條第一項規定記帳士於執行業務前，應向主管機關申請登錄；同法第 7 條第二項規定記帳士有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形，應註銷登錄。記帳士制度的主管機關屬財政部體系，登錄與註銷登錄事務由其所屬各地區國稅局受理，故選 B。\n【逐項排除】\n(A) 經濟部是《公司法》第 5 條、《商業登記法》第 2 條與《商業會計法》第 3 條所定的中央主管機關，掌公司登記、商業登記與商業會計事務之管理，非記帳士登錄事務的受理機關。\n(B) 財政部所屬各地國稅局為記帳士登錄事務之受理機關，資格消滅時亦向原登錄機關辦理註銷登錄，本項正確。\n(C) 各稅捐稽徵處為地方稅捐稽徵機關，職掌地方稅之稽徵，並非記帳士名簿與登錄事項的管理機關。\n(D) 各縣市政府是《商業登記法》第 2 條與《商業會計法》第 3 條所定的地方主管機關，管的是商業登記與商業會計事務，不是記帳士的登錄。\n【記憶點】記帳士的身分事項走財政部與國稅局，商業登記與商業會計事務才走經濟部與地方政府。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-007","依記帳士法規定，記帳士受委任人委任後，如須與委任人終止契約，應於幾天前通知委任人，在未得委任人同意前，不得終止進行？",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-008","依記帳士法規定，李君曾任臺南地方稅務機關稅務人員，自離職之日起幾年後，始可在臺南市區域內登錄執行記帳士業務？",8,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-009","依記帳士法規定，下列何者非記帳士應付懲戒之情事？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-006",114,"屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-006",113,"在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-006",112,"李記帳士係臺北市記帳士公會會員，依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-006",111,"依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-006",110,"公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",false,1786689135788]