[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-003":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-107-1-記帳相關法規概要-003","book-107-1-bookkeeping-law-003",107,1,3,"於記帳士法施行前已從事記帳及報稅代理業務者，符合下列那些條件得登錄且繼續執業？ ①已從事記帳及報稅代理業務滿二年 ②均有報繳該項執行業務所得 ③每年至少應完成二十四小時以上之相關專業訓練 ④應加入記帳及報稅代理人公會",{"A":17,"B":18,"C":19,"D":20},"①②③","①②④","①③④","②③④","D",null,"本題考點：《記帳士法》第 35 條的過渡條款，即本法施行前既有的記帳及報稅代理業務人得登錄繼續執業的要件與強制入會。\n【正解理由】《記帳士法》第 35 條第一項規定，本法施行前已從事記帳及報稅代理業務滿三年，且均有報繳該項執行業務所得者，自本法施行之日起得登錄繼續執業，但每年至少應完成二十四小時以上之相關專業訓練；同條第三項並規定，依第一項得登錄繼續執業者，非加入記帳及報稅代理人公會，不得執行業務。年資門檻是滿三年而非二年，②③④成立而①不成立，故選 D。\n【逐項排除】\n(A) ①②③ 之中的①寫年資二年，與《記帳士法》第 35 條第一項的滿三年不符，整組因而不能選。\n(B) ①②④ 同樣帶著錯誤的二年年資，即使②與④本身正確，這一組仍不成立。\n(C) ①③④ 一樣以二年年資為前提，年資要件寫錯。\n(D) ②有報繳該項執行業務所得、③每年至少二十四小時以上專業訓練、④加入記帳及報稅代理人公會，依序見於《記帳士法》第 35 條第一項本文、同項但書與同條第三項，三者全部正確，為本題答案。\n【記憶點】過渡執業四件事：三年年資、報繳所得、每年二十四小時訓練、公會非入不可，年資寫二年就是陷阱。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-002","記帳士法所稱主管機關為下列那一個機關？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-004","依現行記帳士法，下列敘述何者錯誤？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-107-1-bookkeeping-law-001","依記帳士法第 4 條規定，下列不得充任記帳士之情事，何者錯誤？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-107-1-bookkeeping-law-005","依據記帳士法之規定，曾任稅務機關稅務職系人員者，自離職之日起幾年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士職務？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"book-106-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應避免接受任何可能損害或被視為損害其專業判斷之特殊利益，此係符合下列何項行為準則？",50,106,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-006","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？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-003",114,"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":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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,1786689134888]