[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-008":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-008","book-107-1-bookkeeping-law-008",107,1,8,"依據記帳士法之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"被懲戒人對於記帳士懲戒委員會之決議不服者，得於決議書送達之翌日起二十日內，向記帳士懲戒覆審委員會請求覆審","外國人不得依中華民國法令取得記帳士證書，並充任記帳士","記帳士受申誡處分三次以上者，應另受停止執行業務之處分；受停止執行業務處分累計滿五年者，應予除名","記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，應即移送司法機關偵辦","B",null,"本題考點：《記帳士法》第 36 條外國人取得記帳士證書的資格，兼及懲戒處分的加重、犯罪嫌疑之移送與覆審期間。\n【正解理由】《記帳士法》第 36 條第一項規定，外國人得依中華民國法令取得記帳士證書，並充任記帳士；同條第二項要求其執行業務應遵守中華民國關於記帳士之一切法令及記帳士公會章程，違反者除依法處罰外，主管機關得將其所領記帳士證書註銷。本選項寫成外國人不得取得證書，與該條文字正好相反，是四個選項中唯一與條文不符者，故選 B。\n【逐項排除】\n(A) 與《記帳士法》第 31 條相符，被懲戒人對懲戒委員會之決議不服者，得於決議書送達之翌日起二十日內，向記帳士懲戒覆審委員會請求覆審，敘述正確。\n(B) 《記帳士法》第 36 條第一項用的是「得」，本選項改成「不得」，方向相反，為本題答案。\n(C) 與《記帳士法》第 27 條第二項相符，受申誡處分三次以上者，應另受停止執行業務之處分；受停止執行業務處分累計滿五年者，應予除名，敘述正確。\n(D) 與《記帳士法》第 30 條相符，記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，應即移送司法機關偵辦，敘述正確。\n【記憶點】外國人是「得」取得記帳士證書，只是要一體遵守我國法令與公會章程。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-010","下列何者非商業會計法所稱之費損？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-011","依據商業會計法之規定，商業會計事務之處理應置會計人員辦理之，有關商業之主辦會計人員任免規定，下列敘述何者錯誤？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-008",113,"下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤發放現金股利 ⑥業主自商業提取商品自用",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-008",112,"張三 111 年 11 月記帳士考試及格，準備在高雄市左營區設立事務所執業，請問與其有關之相關機關，下列何者正確？①登錄執業機關為財政部高雄國稅局 ②記帳士證書由考選部核發 ③記帳士主管機關為高雄市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部商業司 ⑥記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦 ⑦商業登記業務事件主管機關為財政部",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-008",111,"有關「會計帳簿」之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-008",110,"崇德公司 110 年 9 月以 200 萬元購進商品一批，另以 110 萬元售予個人王君一批商品，請問崇德公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-008",109,"依記帳士法及相關法規規定，有關記帳及報稅代理人之執行業務，下列敘述何者錯誤？",false,1786689134929]