[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-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-112-1-記帳相關法規概要-002","book-112-1-bookkeeping-law-002",112,1,2,"不得充任記帳士之情形，下列何者不在範圍之內？",{"A":17,"B":18,"C":19,"D":20},"曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑一年以上刑之裁判確定","受破產之宣告尚未復權","曾服公職","受監護或輔助宣告尚未撤銷","C",null,"本題考點：《記帳士法》第 4 條第一項以列舉方式定出的六款消極資格，關鍵在公職相關的兩款都附加了處分要件。\n【正解理由】《記帳士法》第 4 條第一項所列不得充任記帳士的情形共六款，其中與公職有關者為第四款「曾服公職而受撤職處分，其停止任用期間尚未屆滿」與第五款「曾服公職而受免除職務處分，自處分確定日起尚未屆滿五年」。兩款都在「曾服公職」之外另要求受有撤職或免除職務之處分，且處分效果尚未消滅；單純曾任公職既無處分亦無期間可言，不落入該條任何一款，故選 C。\n【逐項排除】\n(A) 對應《記帳士法》第 4 條第一項第一款，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑一年以上刑之裁判確定者不得充任，屬列舉範圍之內。\n(B) 對應《記帳士法》第 4 條第一項第三款「受破產之宣告尚未復權」，屬列舉範圍之內。\n(C) 曾服公職本身不是消極資格，須另有撤職或免除職務處分且仍在該條所定期間之內，才落入《記帳士法》第 4 條第一項第四款或第五款，本項即題目所問不在範圍之內者。\n(D) 對應《記帳士法》第 4 條第一項第二款「受監護或輔助宣告尚未撤銷」，屬列舉範圍之內。\n【記憶點】公職那兩款要加碼——撤職而停止任用期間未屆滿、免職未滿五年才擋人，單純當過公務員不擋。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"book-112-1-bookkeeping-law-001","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":30,"stem":31,"number":32,"year":12,"session":13},"book-112-1-bookkeeping-law-003","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？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"book-111-1-bookkeeping-law-050","關於無形資產之評價，下列何者錯誤？",50,111,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-004","記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"book-111-1-bookkeeping-law-049","商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",49,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-005","張無忌於 107 年以前任職財政部中區國稅局彰化分局，109 年調任財政部北區國稅局新竹分局，110 年 1 月 4 日轉任桃園市政府地方稅務局，在各稅捐機關任職期間皆擔任稅務職系稅務員，於 111 年 1 月 4 日轉任財政部臺北國稅局主計室隨後於 112 年 1 月 1 日從臺北國稅局主計室會計股辦理退休離職，張員於 110 年考取記帳士並取得記帳士證書並準備於 112 年 2 月 1 日起執業，請問張員於 112 年 2 月當下不得於何縣、市區域內執行記帳士職務？",5,[51,55,59,62,66],{"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":37,"stem":61,"number":14},"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？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-002",110,"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,1786689132455]