[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-112-1-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-112-1-記帳相關法規概要-003","book-112-1-bookkeeping-law-003",112,1,3,"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？",{"A":17,"B":18,"C":19,"D":20},"免向主管機關登記，免設分事務所","免向主管機關登記，應設分事務所","應向主管機關登記，應設分事務所","應向主管機關登記，免設分事務所","D",null,"本題考點：記帳士執行業務區域的認定，以及跨直轄市、縣市執業時「登記」與「分事務所」兩件事一做一免。\n【正解理由】《記帳士法》第 9 條規定「記帳士執行業務之區域以其登記開業之直轄市、縣市為其執行業務區域。其在其他直轄市、縣市執行業務時，應向主管機關登記，免設分事務所」。跨區執業的效果被條文切成兩半：向主管機關登記是必須的作為，設分事務所則是明文免除，故選 D。\n【逐項排除】\n(A) 前段的免向主管機關登記與《記帳士法》第 9 條「應向主管機關登記」相反，僅後段的免設分事務所與該條相符。\n(B) 前段免登記、後段應設分事務所，與《記帳士法》第 9 條所定的兩項效果都相反。\n(C) 前段應向主管機關登記固然正確，後段應設分事務所卻與《記帳士法》第 9 條「免設分事務所」相反；同法第 10 條只要求記帳士應於其執行業務區域設立記帳士事務所，並於名稱註明「記帳士事務所」，並未要求跨區另設分支。\n(D) 應向主管機關登記、免設分事務所，與《記帳士法》第 9 條後段文字完全一致，為正確選項。\n【記憶點】跨縣市執業是「登記要做、分所免設」；事務所本身依《記帳士法》第 10 條設在執行業務區域內即可。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-002","不得充任記帳士之情形，下列何者不在範圍之內？",2,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"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":38,"stem":39,"number":40,"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,{"webId":42,"stem":43,"number":44,"year":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-006","李記帳士係臺北市記帳士公會會員，依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",6,[51,55,59,62,66],{"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":45,"stem":61,"number":14},"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",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-003",110,"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,1786689132460]