[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"hasEssay":70},"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-109-1-記帳相關法規概要-004","book-109-1-bookkeeping-law-004",109,1,4,"依記帳士法規定，有關充任記帳士之情事，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"曾因業務上有侵占、偽造文書等犯罪行為，受有期徒刑 1 年以上刑之裁判確定，但受緩刑之宣告者，不得充任記帳士","曾服公職而受免除職務處分，自處分確定日起已屆滿 5 年者，得充任記帳士","受破產之宣告尚未復權，已充任記帳士者，停止其執行業務，並撤銷其記帳士證書","受監護或輔助宣告已撤銷者，得依規定執行業務，並重新請領記帳士證書","B",null,"本題考點：《記帳士法》第 4 條消極資格各款的但書，以及不得充任、停止執行業務、撤銷證書三種效果的分流。\n【正解理由】《記帳士法》第 4 條第一項第五款規定，曾服公職而受免除職務處分，自處分確定日起尚未屆滿五年者，不得充任記帳士。反面言之，處分確定已屆滿五年，該款事由即不復存在，其人自得依本法充任記帳士，故選 B。\n【逐項排除】\n(A) 同法第 4 條第一項第一款雖以業務上詐欺、背信、侵占、偽造文書等犯罪行為受有期徒刑一年以上刑之裁判確定為消極資格，但該款設有但書「受緩刑之宣告，不在此限」，本選項把受緩刑宣告者仍列為不得充任，與但書正好相反。\n(B) 免職處分確定滿五年即脫離《記帳士法》第 4 條第一項第五款的限制，敘述與條文一致。\n(C) 受破產之宣告尚未復權屬同法第 4 條第一項第三款，依同條第三項，已充任者僅停止其執行業務，於原因消滅後仍得執行業務；撤銷或廢止記帳士證書只限同條第一項第一款或第六款的情形。\n(D) 受監護或輔助宣告屬同法第 4 條第一項第二款，宣告經撤銷即屬原因消滅，依同條第三項回復執行業務即可，條文並未要求重新請領記帳士證書。\n【記憶點】一款六款動證書，二至五款只凍結業務。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-003","甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-005","依記帳士法規定，記帳士應交付懲戒之情事，下列敘述何者正確？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-002","依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-006","依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-109-1-bookkeeping-law-001","依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-109-1-bookkeeping-law-007","依記帳士法第 25 條規定，各級記帳士公會應將公會章程等各款事項，申報下列何機關？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-004",114,"根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-004",113,"下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-004",112,"記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",{"webId":63,"year":64,"stem":65,"number":14},"book-111-1-bookkeeping-law-004",111,"下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",{"webId":67,"year":68,"stem":69,"number":14},"book-110-1-bookkeeping-law-004",110,"張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",false,1786689133918]