[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"book-111-1-記帳相關法規概要-001","book-111-1-bookkeeping-law-001",111,1,"記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",{"A":16,"B":17,"C":18,"D":19},"5人","7人","8人","沒有限制","B",null,"本題考點：記帳士公會理事、監事的任期，以及連選連任人數的法定上限應如何換算。\n【正解理由】依《記帳士法》第 23 條，「各級記帳士公會理事、監事任期均為四年，其連選連任者不得超過二分之一；理事長之連任，以一次為限」。該條中段限制的是「連任者的人數」占理事名額的比例，而不是限制個別理事可以連任幾屆。本題公會章程所載理事名額為 15 人，二分之一為 7.5 人，條文用語是「不得超過」，故連任人數必須小於或等於 7.5 人；理事以自然人計，取不超過 7.5 的最大整數，即最多 7 人，故選 B。\n【逐項排除】\n(A) 5 人雖然沒有牴觸上限，但《記帳士法》第 23 條所定的比例是二分之一而非三分之一，5 人並不是依該條算得出來的最大連任人數。\n(B) 15 人的二分之一為 7.5 人，連任人數不得超過此數，最多即 7 人，與《記帳士法》第 23 條的文字相符，為正解。\n(C) 8 人已經大於 7.5 人，直接牴觸《記帳士法》第 23 條「連選連任者不得超過二分之一」的限制。\n(D) 《記帳士法》第 23 條就連選連任者定有明文的比例上限，理事長之連任並另受「以一次為限」拘束，並非全無限制。\n【記憶點】理監事任期四年，連任人數不得超過名額的一半，理事長連任只准一次。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"book-110-1-bookkeeping-law-050","張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",50,110,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-002","在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"book-110-1-bookkeeping-law-049","林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",49,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-003","下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"book-110-1-bookkeeping-law-048","陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",48,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-004","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",4,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":13},"book-114-1-bookkeeping-law-001",114,"依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",{"webId":56,"year":57,"stem":58,"number":13},"book-113-1-bookkeeping-law-001",113,"依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":60,"year":61,"stem":62,"number":13},"book-112-1-bookkeeping-law-001",112,"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，記帳士應於幾日前通知委任人？",{"webId":64,"year":29,"stem":65,"number":13},"book-110-1-bookkeeping-law-001","依記帳士法第 27 條規定的記帳士懲戒處分，其中有關停止執行業務處分的期限為何？又受停止執行業務處分累計滿多少年，應予除名？",{"webId":67,"year":68,"stem":69,"number":13},"book-109-1-bookkeeping-law-001",109,"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：",false,1786689132928]