[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-記帳相關法規概要-008","book-109-1-bookkeeping-law-008",109,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"非加入記帳及報稅代理人公會，不得執行業務","每年未完成至少 24 小時以上之相關專業訓練，次年度不得繼續執業","記帳及報稅代理人應設置簿冊，簿冊應保存 5 年","登錄後經註銷者，不得執行記帳及報稅代理業務；其擅自執行業務者，由記帳及報稅代理人懲戒委員會處理之","D",null,"本題考點：《記帳士法》第 35 條對記帳及報稅代理人的過渡規範，以及登錄註銷後擅自執業的處理途徑。\n【正解理由】《記帳士法》第 35 條第五項只把第二十七條至第三十三條的懲戒種類與程序，準用於「依第一項規定得登錄繼續執業者」；登錄一經註銷，其人已非得登錄繼續執業之人，該懲戒機制即接不上。此時擅自執行第十三條第一項第一款至第三款及第五款規定之業務者，依同法第 34 條第一項由主管機關處新臺幣三萬元以上十五萬元以下罰鍰，處理者是主管機關而非懲戒委員會，本選項後段因此錯誤，故選 D。\n【逐項排除】\n(A) 《記帳士法》第 35 條第三項明定依第一項得登錄繼續執業者，非加入記帳及報稅代理人公會，不得執行業務，敘述與條文相符，不是本題所要選的錯誤敘述。\n(B) 同法第 35 條第一項但書規定每年至少應完成二十四小時以上之相關專業訓練，以此作為繼續執業的條件，敘述與條文相符。\n(C) 同法第 16 條第一項要求記帳士執行業務應設置簿冊，第二項規定依前項規定設置之簿冊應保存五年，敘述與條文相符。\n(D) 註銷後不得執行業務一節無誤，錯在把後續處理交給懲戒委員會，與《記帳士法》第 34 條第一項由主管機關科處罰鍰的機制不合。\n【記憶點】在冊者走懲戒、除籍者走罰鍰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-009","依商業會計處理準則規定，下列何項資產不需於資產負債表日進行減損測試？",9,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-010","商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-011","商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",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-108-1-bookkeeping-law-008",108,"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？",false,1786689133955]