[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-041":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-041","book-109-1-bookkeeping-law-041",109,1,41,"乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",{"A":17,"B":18,"C":19,"D":20},"處新臺幣 3 萬元以上 15 萬元以下罰鍰／經濟部","處新臺幣 3 萬元以上 15 萬元以下罰鍰／法院","處新臺幣 1 萬元以上 5 萬元以下罰鍰／法院","處新臺幣 1 萬元以上 5 萬元以下罰鍰／經濟部","C",null,"本題考點：《商業會計法》對規避法院選派檢查員檢查的罰鍰額度，以及該款罰鍰的裁罰機關。\n【正解理由】《商業會計法》第 70 條規定，商業之利害關係人得因正當理由，聲請法院選派檢查員，檢查該商業之會計帳簿報表及憑證；同法第 79 條第六款將「規避、妨礙或拒絕依第七十條所規定之檢查」定為處新臺幣一萬元以上五萬元以下罰鍰之情事；同法第 80 條規定依法取得代他人處理會計事務資格之人有違反第七十九條各款情事之一者，應依各該條規定處罰，受委任處理會計事務的記帳士即受此拘束；同法第 81 條再明定本法所定之罰鍰，除第七十九條第六款由法院裁罰外，由各級主管機關裁罰之。故選 C。\n【逐項排除】\n(A) 新臺幣三萬元以上十五萬元以下是《商業會計法》第 77 條、第 78 條各款情事的額度，與規避檢查無涉；裁罰機關亦不合同法第 81 條的除外規定。\n(B) 裁罰機關雖為法院，但罰鍰額度與《商業會計法》第 79 條第六款所定的一萬元以上五萬元以下不符。\n(C) 額度與機關同時對上：額度依《商業會計法》第 79 條第六款，機關依同法第 81 條的除外規定歸法院。\n(D) 額度雖合《商業會計法》第 79 條第六款，但同法第 81 條就該款已把裁罰權留給法院，非由主管機關為之。\n【記憶點】規避法院選派的檢查，罰一萬到五萬，而且由法院自己裁罰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-040","公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-042","下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-039","下列何種行為屬於行政程序法所稱之行政處分？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-043","下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-038","違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-044","下列有關公司經理人競業禁止之敘述，何者錯誤？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-041",114,"下列何者為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客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-041",113,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-041",112,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-041",111,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-041",110,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",false,1786689134272]