[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-023":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-113-1-記帳相關法規概要-023","book-113-1-bookkeeping-law-023",113,1,23,"①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",{"A":17,"B":18,"C":19,"D":20},"僅①②③","僅①③⑤","①②③⑤","①③④⑤","B",null,"本題考點：依法有資格代他人處理商業會計事務者的範圍，判準在《商業會計法》第 5 條第五項與《記帳士法》的資格規定。\n【正解理由】《商業會計法》第 5 條第五項規定「商業會計事務之處理，得委由會計師或依法取得代他人處理會計事務資格之人處理之」，會計師因此當然在內。至於「依法取得代他人處理會計事務資格之人」，《記帳士法》第 13 條第一項第四款明定記帳士得受委任辦理商業會計事務；同法第 35 條第一項所定本法施行前已從事記帳及報稅代理業務滿三年、得登錄繼續執業者，即題目所稱記帳及報稅代理人。故選 B。\n【逐項排除】\n(A) 漏掉⑤會計師，卻收入②，與《商業會計法》第 5 條第五項的文字不符。\n(B) ①記帳士、③記帳及報稅代理人、⑤會計師，資格分別來自《記帳士法》第 13 條第一項第四款、同法第 35 條第一項與《商業會計法》第 5 條第五項，正確。\n(C) 誤收②取得乙級會計事務技術士證照者。技術士證是技能檢定結果，未使其取得代他人處理會計事務之法定資格。\n(D) 誤收④退休稅務人員。退休本身不生執業資格；未依法取得記帳士資格而擅自執行《記帳士法》第 13 條第一項第一款至第三款及第五款業務者，依《記帳士法》第 34 條第一項尚受罰鍰。\n【記憶點】會計師、記帳士、記帳及報稅代理人三種身分才進得了商業會計事務的門，證照與年資都不是資格。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-022","下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",22,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-024","依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",24,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-021","商業在下列何種情事下，不可免繳相關規費？",21,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-025","記帳士職業倫理道德規範中「記帳士」係指：",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-020","下列有關商業登記之敘述，何者錯誤？",20,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-026","下列有關記帳士執業規定，何者錯誤？",26,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-023",114,"依照商業會計處理準則第 26 條之規定，下列那些是正確之長期借款敘述？①應以攤銷後成本衡量 ②應揭露其內容、到期日、利率、擔保品名稱、帳面金額及其他約定重要限制條款；其以外幣或按外幣兌換率折算償還者，應註明外幣名稱及金額 ③向業主、員工及關係人借入之長期款項，應彙總揭露 ④指到期日在 1 年以上之借款",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-023",112,"公司下列那些人員之資料不用申報至中央主管機關建置或指定之資訊平臺？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-023",111,"關於記帳士執行業務，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-023",110,"依商業會計處理準則第 9 條規定，會計帳簿之記載方式，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-023",109,"依商業會計處理準則第 24 條規定，商業應於資產負債表日對於非流動資產項目評估是否有減損之跡象，下列何者屬於應評估減損之會計項目？①採用權益法之投資 ②生物資產 ③投資性不動產 ④無形資產 ⑤礦產資源 ⑥持有至到期日金融資產",false,1786689132174]