[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-007":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-007","book-108-1-bookkeeping-law-007",108,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"3 次；5 年","3 次；4 年","5 次；3 年","5 次：4 年","A",null,"本題考點：《記帳士法》第 27 條的懲戒處分種類，以及申誡次數與停止執行業務累計年數兩個門檻數值。\n【正解理由】依《記帳士法》第 27 條，記帳士懲戒處分為警告、申誡、停止執行業務二月以上二年以下、除名四種；同條末項規定「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」。條文的兩個門檻分別是申誡三次以上與停止執行業務處分累計滿五年，與四個選項對位之後，只有三次搭配五年的組合與條文相符，故選 A。\n【逐項排除】\n(A) 3 次與 5 年均與《記帳士法》第 27 條末項所定之三次以上、累計滿五年一致，為正確組合。\n(B) 次數與條文相符，惟除名門檻誤為 4 年，《記帳士法》第 27 條末項所定為累計滿五年。\n(C) 申誡門檻誤為 5 次、除名門檻誤為 3 年，兩個數值皆與《記帳士法》第 27 條末項不符。\n(D) 申誡門檻誤為 5 次、除名門檻誤為 4 年，同樣兩處皆與該條末項不符。\n【演算步驟】第一個門檻取自條文前段：申誡處分次數為三次，換算為選項寫法即 3 次；第二個門檻取自條文後段：停止執行業務處分累計期間為五年，換算為選項寫法即 5 年；兩個門檻依題目所問之先後順序組合，得 3 次與 5 年，與 A 之內容相同。\n【記憶點】申誡三次換一次停業，停業累計滿五年就除名。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-010","甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-007",114,"下列有關生產性植物之敘述，何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-007",113,"關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-007",112,"記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-007",111,"依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-007",110,"日本 A 公司於臺中市設立分公司，其營業所用資金為新臺幣 5 千萬元，請問該分公司登記之受理機關與商業會計事務之管理機關為何？",false,1786689134439]