[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-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-111-1-記帳相關法規概要-027","book-111-1-bookkeeping-law-027",111,1,27,"有關商業會計事務登帳之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"應依發生次序逐日登帳","至遲不超過 2 個月","明定會計事項之入帳時限，係為確保時效性","未按時登帳，目前並無相關罰則","D",null,"本題考點：《商業會計法》對會計事項登帳時限的規定，以及未按時記帳是否設有罰則。\n【正解理由】《商業會計法》第 78 條第三款規定，代表商業之負責人、經理人、主辦及經辦會計人員「違反第三十四條規定，不按時記帳」者，處新臺幣三萬元以上十五萬元以下罰鍰，可見未按時登帳定有明文罰則，(D) 稱目前並無相關罰則與條文不符，故選 D。\n【逐項排除】\n(A) 正確。《商業會計法》第 34 條前段明定會計事項應按發生次序逐日登帳。\n(B) 正確。《商業會計法》第 34 條後段明定登帳至遲不得超過二個月。\n(C) 正確。《商業會計法》第 34 條同時設有「逐日」與「至遲二個月」兩層時限，本項就入帳時限所作的敘述與該條的規範方式相符，非本題所指錯誤者。\n(D) 錯誤，為本題所選。《商業會計法》第 78 條第三款對不按時記帳定有新臺幣三萬元以上十五萬元以下罰鍰，並非無罰則。\n【記憶點】逐日登帳、至遲二個月；違反時由《商業會計法》第 78 條處三萬元以上十五萬元以下罰鍰。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-026","下列何者非商業會計法第 43 條規定之存貨成本計算方法？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-028","關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",28,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-025","財政部查獲張三未通過記帳士考試，且非屬依法登錄得繼續執行業務之記帳及報稅代理人，卻擅自幫營業人辦理營業稅申報，其於本次遭查獲前，業經財政部以相同事由裁處罰鍰 3 次，本次（第 4 次）再被查獲，應如何處罰？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-029","除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",29,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-024","關於記帳士登錄，下列敘述何者錯誤？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-030","記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",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-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？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-027",109,"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？",false,1786689133172]