[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-002":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"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":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"book-111-1-記帳相關法規概要-002","book-111-1-bookkeeping-law-002",111,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"應於遷移之日起 15 日內辦理變更","應向財政部高雄國稅局辦理變更","應檢附臺北市政府之同意函","應經高雄市記帳士公會核准後方可辦理搬遷","B",null,"本題考點：記帳士原登錄事項發生變更時，應在多久之內、向哪一個機關辦理。\n【正解理由】依《記帳士法》第 12 條，「經登錄之記帳士，因停業、復業或原登錄事項有變更時，應自事實發生之日起三十日內，向其原登錄之機關申報備查」。事務所名稱、地址及電話是同法第 11 條第四款所定記帳士名簿的記載事項，事務所自高雄市遷至臺北市即屬原登錄事項變更，申報對象是當初受理其登錄的機關，也就是其在高雄市辦理登錄的財政部高雄國稅局，故選 B。\n【逐項排除】\n(A) 期限寫錯。《記帳士法》第 12 條所定為自事實發生之日起三十日內，不是自遷移之日起 15 日內。\n(B) 《記帳士法》第 12 條寫的是「向其原登錄之機關申報備查」，陳小姐既在高雄市登錄執業，仍回原受理登錄的機關備查，不因遷往臺北市而改向遷入地機關辦理，為正解。\n(C) 《記帳士法》第 12 條所課的義務是向原登錄機關申報備查，並未以取得遷入地地方政府的同意函作為要件。\n(D) 依《記帳士法》第 19 條，公會就具有會員資格者不得拒絕其加入，其權限並不及於核准會員遷移事務所；事務所之設立依同法第 10 條以執行業務區域為準，變更則回到同法第 12 條的申報備查程序。\n【記憶點】登錄事項一有變動，三十日內回原登錄機關備查，既不是找遷入地的機關，也不是找公會。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-111-1-bookkeeping-law-001","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？",{"webId":30,"stem":31,"number":32,"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":34,"stem":35,"number":36,"year":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-005","下列涉及現金之交易，何者違反商業會計法第 9 條有關商業之支出，達一定金額者，應使用之支付工具或方法之規定？①甲公司購買機器設備開立 350 萬元支票給賣方 ②乙銀行將其核准之貸款金額 200 萬元存入客戶帳戶 ③丙公司以現金 150 萬元支付購買辦公室之頭期款 ④丁公司出售汽車而自某君收到 110 萬元現金 ⑤戊公司以活期存款取款條自銀行提領 105 萬元現金支付廠商貨款",5,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-002",114,"某乙公司為外國企業，要在高雄市設立分公司，分公司的資本額為新臺幣 1 億元。請問該外國企業的分公司在臺灣登記之受理機關及會計事務之主管機關為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-002",113,"對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-002",112,"不得充任記帳士之情形，下列何者不在範圍之內？",{"webId":64,"year":37,"stem":65,"number":14},"book-110-1-bookkeeping-law-002","今年 25 歲的甲於大學畢業後，並未取得記帳士資格，也未依其他法律取得執行報稅業務資格，即擅自執行委任報稅及稅務諮詢等業務，請問依記帳士法第 34 條規定，應給予何種處罰？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-002",109,"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",false,1786689132935]