[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-027":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-027","book-109-1-bookkeeping-law-027",109,1,27,"甲記帳士受 B 公司委任，處理會計事務及稅務申報事宜，涉以虛開之不實發票，填製 B 公司之會計憑證並登入帳簿，依商業會計法規定，甲記帳士應受何項處罰？",{"A":17,"B":18,"C":19,"D":20},"處 3 年以下有期徒刑、拘役或科或併科新臺幣 30 萬元以下罰金","處 3 年以下有期徒刑、拘役或科或併科新臺幣 60 萬元以下罰金","處 1 年以下有期徒刑、拘役或科或併科新臺幣 15 萬元以下罰金","處 5 年以下有期徒刑、拘役或科或併科新臺幣 60 萬元以下罰金","D",null,"本題考點：《商業會計法》第 71 條對依法受託代他人處理會計事務之人員，以明知為不實之事項填製會計憑證或記入帳冊的刑事責任。\n【正解理由】依《商業會計法》第 71 條，商業負責人、主辦及經辦會計人員或依法受託代他人處理會計事務之人員，有「以明知為不實之事項，而填製會計憑證或記入帳冊」等情事之一者，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金。記帳士受委任處理會計事務，即該條所稱依法受託代他人處理會計事務之人員；以虛開之不實發票填製會計憑證並登入帳簿，正落在該條第一款，故選 D。\n【逐項排除】\n(A) 錯誤。有期徒刑上限與罰金上限均與《商業會計法》第 71 條所定五年以下及新臺幣六十萬元以下不符。\n(B) 錯誤。罰金上限新臺幣六十萬元雖與《商業會計法》第 71 條相符，但有期徒刑上限應為五年，非三年。\n(C) 錯誤。一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金，是《商業會計法》第 74 條後段對未依法取得代他人處理會計事務之資格而擅自代他人處理商業會計事務、經查獲後三年內再犯者的處罰，與本題行為人已受委任處理會計事務的情形不同。\n(D) 正確，理由如上，刑度與罰金上限均與《商業會計法》第 71 條相符。\n【記憶點】明知不實而填製會計憑證或記入帳冊，五年以下、新臺幣六十萬元以下，主體含依法受託代他人處理會計事務之人員。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-026","依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-028","甲公司為有分支機構之商業，依商業會計法規定，商業負責人應於何時將公司之決算報表提請股東承認；其本、分支機構應如何辦理決算？",28,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-025","依商業會計處理準則規定，關於應收票據之處理，下列敘述何者正確？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-029","依商業會計法規定，有關營業收入認列之時點，下列敘述何者錯誤？",29,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-024","依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-030","依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",30,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-027",114,"A 員於 112 年 1 月 1 日從財政部北區國稅局新竹分局，調任財政部南區國稅局屏東分局，並於 114 年 12 月 31 日辦理退休，任職期間皆擔任稅務職系人員。此外 A 員已於 112 年考取記帳士並取得記帳士證書，準備於退休後開記帳士事務所。請問依照記帳士法第 8 條的規定，A 員最快於何時可以在屏東縣開立記帳士事務所執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-027",113,"依記帳士法規定，記帳士得在其登錄區域內執行之業務，包括：①受委任辦理營業、停業、復業登記事項 ②受委任辦理各項稅捐稽徵案件申報事項 ③受委任辦理各項稅捐之訴願事項 ④受委任辦理商業會計事務 ⑤受委任辦理各項稅捐之查核簽證事項 ⑥受理稅務諮詢事項",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-027",112,"下列何者之會計處理會影響保留盈餘之數額？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-027",111,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-027",110,"依商業會計處理準則規定，有關本期所得稅資產之敘述，下列何者正確？",false,1786689134135]