[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-003":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-003","book-111-1-bookkeeping-law-003",111,1,3,"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",{"A":17,"B":18,"C":19,"D":20},"①②③","①④⑤","②③④","④⑤⑥","A",null,"本題考點：《記帳士法》第 1 條這個目的條款究竟寫了哪幾項立法目的。\n【正解理由】《記帳士法》第 1 條規定：「為建立記帳士制度，協助納稅義務人記帳及履行納稅義務，特制定本法。」該條句型是「為……，特制定本法」，中間夾的內容就是全部的立法目的，拆開來剛好三項：建立記帳士制度、協助納稅義務人記帳、協助納稅義務人履行納稅義務，正好對應題目的①②③，故選 A。\n【逐項排除】\n(A) 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，三者逐字見於《記帳士法》第 1 條，為正解。\n(B) 本組合含④協助公司建立現代化自動稅務管理系統與⑤協助營利事業建立稅務簽證申報制度，兩者都不在《記帳士法》第 1 條的文字之內；且依同法第 13 條第二項，記帳士業務並不包括受委任辦理各項稅捐之查核簽證申報。\n(C) ②與③固然是《記帳士法》第 1 條所定的目的，但本組合把④現代化自動稅務管理系統一併列入，該項並非該條文字，組合即不成立。\n(D) ④⑤⑥三項全部落在《記帳士法》第 1 條之外；⑥協助稽徵機關簡化稅政聽起來接近制度的效果，該條並未把它寫成立法目的，且該條協助的對象是納稅義務人。\n【記憶點】《記帳士法》第 1 條只講三件事：建制度、幫記帳、幫履行納稅義務。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-006","依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",6,[51,55,59,63,66],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-003",114,"有關商業主辦會計人員之任免、委任記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-003",113,"下列何者非記帳士公會章程之必要記載事項？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-003",112,"有關記帳士在其他直轄市、縣市執行業務時，下列規定何者正確？",{"webId":64,"year":45,"stem":65,"number":14},"book-110-1-bookkeeping-law-003","依記帳士法規定，下列何者非為記帳士得執行之業務？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-003",109,"甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",false,1786689132947]