[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-008","book-108-1-bookkeeping-law-008",108,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"30 日","20 日","15 日","10 日","D",null,"本題考點：《記帳士法》第 15 條所定終止委任契約的正當事由、事前通知期間與委任人同意三重限制。\n【正解理由】依《記帳士法》第 15 條，「記帳士受委任後，非有正當事由，不得終止其契約。如須終止契約，應於十日前通知委任人，在未得委任人同意前，不得終止進行」。條文明定的事前通知期間為十日，且縱有正當事由並已依期通知，在未得委任人同意前仍不得終止進行。題目所問者為通知期間，與條文逐字對位者為十日，故選 D。\n【逐項排除】\n(A) 30 日與《記帳士法》第 15 條所定十日不符，該日數在本法之委任關係規定中並無對應。\n(B) 20 日同樣與《記帳士法》第 15 條所定十日不符。\n(C) 15 日與《記帳士法》第 15 條所定十日不符，易與其他法律的會議召集通知期間互相干擾。\n(D) 10 日與《記帳士法》第 15 條「應於十日前通知委任人」之文字逐字相符。\n【記憶點】記帳士要收手，得有正當事由、十日前通知，還要委任人點頭。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-011","有關財務報表附註，下列何者敘述錯誤？",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,1786689134456]