[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-006","book-107-1-bookkeeping-law-006",107,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"受委任提起訴願","受委任辦理各項稅捐稽徵案件之申報及申請事項","受理稅務諮詢事項","受委任辦理營業、變更、註銷、停業、復業及其他登記事項","A",null,"本題考點：《記帳士法》第 13 條第一項所列記帳士得執行的五款業務，以及第二項明文排除的事項。\n【正解理由】《記帳士法》第 13 條第二項規定，前項業務不包括受委任辦理各項稅捐之查核簽證申報及訴願、行政訴訟事項。訴願屬行政救濟程序，已被該項明文排除於記帳士得在登錄區域內執行的業務之外，故選 A。\n【逐項排除】\n(A) 受委任提起訴願落在《記帳士法》第 13 條第二項的排除範圍，與稅捐之查核簽證申報、行政訴訟並列，記帳士不得執行，為本題答案。\n(B) 受委任辦理各項稅捐稽徵案件之申報及申請事項，是《記帳士法》第 13 條第一項第二款明列的業務，得在登錄區域內執行。\n(C) 受理稅務諮詢事項，是《記帳士法》第 13 條第一項第三款明列的業務，得在登錄區域內執行。\n(D) 受委任辦理營業、變更、註銷、停業、復業及其他登記事項，是《記帳士法》第 13 條第一項第一款明列的業務，得在登錄區域內執行。\n【記憶點】登記、申報、諮詢、商業會計事務可以做；稅捐查核簽證與訴願、行政訴訟被同一項排除在外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-007","關於記帳士公會，下列何者正確？ ①直轄市及縣（市）記帳士公會，應由該行政區域內開業記帳士三十人以上發起組織之 ②記帳士公會理事、監事任期均為三年 ③理事、監事連選連任者不得超過三分之二 ④理事長之連任，以一次為限",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-008","依據記帳士法之規定，下列敘述何者錯誤？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-003","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",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-009","依商業會計法規定，財務報表「未」包括下列那一項？",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,1786689134913]