[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-003","book-108-1-bookkeeping-law-003",108,1,3,"李記帳士受記帳士法所定除名處分，下列何者敘述錯誤？",{"A":17,"B":18,"C":19,"D":20},"不得充任記帳士","已充任記帳士者，撤銷或廢止其記帳士證書","不得應考記帳士考試","撤銷或廢止原因消滅後，得依記帳士法之規定充任記帳士及請領記帳士證書","D",null,"本題考點：《記帳士法》第 4 條所定不得充任記帳士之情事，以及除名處分與其他事由在回復資格上的差別。\n【正解理由】依《記帳士法》第 4 條第一項第六款，受本法所定除名處分者，不得充任記帳士；同條第二項規定「有前項第一款或第六款情事，已充任記帳士者，撤銷或廢止其記帳士證書。有前項第一款情事，如已執行完畢或一部之執行而赦免已滿三年者，仍得依本法之規定充任記帳士及請領記帳士證書」。可回復充任並請領證書者，條文只給第一款之犯罪行為情事，並未及於第六款之除名；同條第三項所定原因消滅後仍得執行業務者，則限於第一項第二款至第五款。除名並無回復之明文，選項所述與條文不符而為錯誤敘述，故選 D。\n【逐項排除】\n(A) 敘述正確。《記帳士法》第 4 條第一項第六款直接把受本法所定除名處分列為不得充任記帳士之情事。\n(B) 敘述正確。《記帳士法》第 4 條第二項前段就第一款、第六款情事，規定已充任記帳士者撤銷或廢止其記帳士證書。\n(C) 敘述正確。受除名處分者依《記帳士法》第 4 條第一項第六款已喪失充任資格，此一資格排除於應考階段即生效力，其考試資格之限制則由考試法令規範。\n(D) 敘述錯誤。《記帳士法》第 4 條第二項後段之回復規定僅適用第一款，同條第三項之回復僅適用第二款至第五款，除名均不在其中。\n【記憶點】除名是《記帳士法》第 4 條裡最重的一款，撤照之後沒有回頭路的明文。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-002","有關記帳士業務事件的主管機關下列何者正確？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-004","李四未依法取得記帳士或記帳及報稅代理業務人資格，卻擅自代他人處理商業會計事務及營利事業所得稅結算申報，處罰之依據下列何者敘述正確？",4,{"webId":35,"stem":36,"number":13,"year":12,"session":13},"book-108-1-bookkeeping-law-001","王記帳士僅登錄彰化縣為其執行業務區域，下列何者是其可受委任之稅務行政救濟案件？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"book-108-1-bookkeeping-law-005","依記帳士法規定，記帳士欲在登記開業區域以外之其他縣市執行業務時，應如何辦理？",5,{"webId":42,"stem":43,"number":44,"year":45,"session":13},"book-107-1-bookkeeping-law-050","關於記帳士職業倫理道德規範，下列何者錯誤？",50,107,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-006","記帳士不得在登錄區域內受委任執行下列那種業務？",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,1786689134412]