[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-006","book-108-1-bookkeeping-law-006",108,1,6,"記帳士不得在登錄區域內受委任執行下列那種業務？",{"A":17,"B":18,"C":19,"D":20},"稅務諮詢","辦理各項稅捐稽徵案件之申報及申請","各項稅捐之查核簽證申報","辦理商業會計事項","C",null,"本題考點：《記帳士法》第 13 條第二項的排除事項，與同條第一項五款正面列舉業務之對照。\n【正解理由】依《記帳士法》第 13 條第二項，「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」。查核簽證申報既經條文逐字排除，記帳士縱使身在登錄區域內、縱使受有委任，亦不得執行。其餘三個選項則分別對應同條第一項所列各款：受理稅務諮詢事項為第三款，受委任辦理各項稅捐稽徵案件之申報及申請事項為第二款，受委任辦理商業會計事務為第四款，均屬得在登錄區域內執行之業務。四者當中唯一被排除者為查核簽證申報，故選 C。\n【逐項排除】\n(A) 得執行。受理稅務諮詢事項為《記帳士法》第 13 條第一項第三款明列之業務。\n(B) 得執行。受委任辦理各項稅捐稽徵案件之申報及申請事項為《記帳士法》第 13 條第一項第二款明列之業務。\n(C) 不得執行。各項稅捐之查核簽證申報為《記帳士法》第 13 條第二項明文排除之事項，縱在登錄區域內受委任亦不得辦理。\n(D) 得執行。受委任辦理商業會計事務為《記帳士法》第 13 條第一項第四款明列之業務。\n【記憶點】《記帳士法》第 13 條先給五款業務，第二項再收回查核簽證申報與訴願、行政訴訟。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-007","依記帳士法規定，記帳士受到申誡處分多少次以上，應另受停止執行業務處分；受停止執行業務處分累計滿幾年者，應予除名？",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-008","按記帳士法規定，記帳士接受委任後，因正當理由須終止契約，應於幾日前通知委任人？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-003","李記帳士受記帳士法所定除名處分，下列何者敘述錯誤？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-009","財務報表之會計項目分類，上期與本期不一致時，應如何處理？",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,1786689134435]