[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-024":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-024","book-113-1-bookkeeping-law-024",113,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"一年、三年","一年、五年","三年、三年","三年、五年","A",null,"本題考點：《記帳士法》第 4 條的消極資格，因業務犯罪受刑裁判確定的刑度門檻，以及回復充任資格的等待期間。\n【正解理由】《記帳士法》第 4 條第一項第一款規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，「受有期徒刑一年以上刑之裁判確定」者不得充任記帳士，但受緩刑之宣告者不在此限；同條第二項後段規定，有前項第一款情事，「如已執行完畢或一部之執行而赦免已滿三年者，仍得依本法之規定充任記帳士及請領記帳士證書」。刑度門檻為一年，等待期間為三年，故選 A。\n【逐項排除】\n(A) 一年、三年，與《記帳士法》第 4 條第一項第一款及同條第二項後段的文字完全相符，正確。\n(B) 前段一年正確，後段五年錯誤。《記帳士法》第 4 條第一項第五款的五年，是曾服公職受免除職務處分自處分確定日起算的期間，與第一款的回復期間不同。\n(C) 前段三年錯誤。《記帳士法》第 4 條第一項第一款的刑度門檻是有期徒刑一年以上，不是三年。\n(D) 三年、五年兩個數字，均非《記帳士法》第 4 條第一項第一款與同條第二項後段所定。\n【記憶點】記帳士消極資格記「一年擋門、三年回場」：一年以上徒刑確定不得充任，執行完畢或赦免已滿三年才回得來。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-023","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？",23,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-027","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",27,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-024",114,"下列關於商業會計法及商業會計處理準則之規定何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-024",112,"下列所稱公司負責人，何者正確？①在無限公司為執行業務之股東 ②在兩合公司為董事 ③在有限公司為代表公司之股東 ④在股份有限公司為董事",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-024",111,"關於記帳士登錄，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-024",110,"彰化股份有限公司 109 年度財務報表於 110 年 3 月 1 日經股東會通過，該公司竹南廠不幸於 110 年 2 月 1 日因火災遭受重大損失，此事件之處理依商業會計法規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-024",109,"依商業會計處理準則規定，關於不動產、廠房及設備之衡量，下列敘述何者錯誤？",false,1786689132181]