[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-026":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-026","book-113-1-bookkeeping-law-026",113,1,26,"下列有關記帳士執業規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士於執行業務前，應向主管機關申請登錄；日後有不得執業情事發生，應註銷登錄","記帳士以其登記開業之直轄市、縣市為主要執行業務區域；欲在其他直轄市、縣市執行業務時，應向主管機關登記，免設分事務所","曾任稅務機關審計職系人員者，自離職之日起三年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士業務","記帳士應於其執行業務區域設立記帳士事務所。其事務所名稱，應註明「記帳士事務所」","C",null,"本題考點：記帳士登錄、執業區域、事務所設立與離職公務員迴避四項規定的比對，關鍵在《記帳士法》第 8 條的職系名稱。\n【正解理由】《記帳士法》第 8 條規定「曾任稅務機關稅務職系人員者，自離職之日起三年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士職務」。受限制者是稅務職系人員，本選項寫成審計職系，與條文文字不符，故選 C。\n【逐項排除】\n(A) 正確。《記帳士法》第 7 條第一項規定記帳士於執行業務前應向主管機關申請登錄，同條第二項規定有死亡、撤銷、廢止或自行申請註銷資格或其他不得執業之情形，應註銷登錄。\n(B) 正確。《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，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。\n(C) 錯誤。《記帳士法》第 8 條限制的是稅務職系人員，審計職系並非該條所列對象；三年與最後任職機關所在地雖與條文相同，職系一詞已使本項與條文不符。\n(D) 正確。《記帳士法》第 10 條規定記帳士應於其執行業務區域設立記帳士事務所，其事務所名稱應註明「記帳士事務所」。\n【記憶點】旋轉門條款鎖的是稅務職系，不是審計職系；三年期間與最後任職機關所在地兩個限制同時成立。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-028","甲記帳士因業務之犯罪行為經判刑確定，何者得列舉事實，提出證據，報請主管機關將甲記帳士交付懲戒。 ①利害關係人 ②法院 ③業務事件主管機關 ④記帳士公會 ⑤記帳士執業所在地之直轄市（縣市）政府",28,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-029","依照商業會計法第 5 條規定，下列敘述何者正確？",29,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-026",114,"A 記帳士受某詐騙集團的委任，專門負責處理詐團內部的金流及會計事務。如今詐騙集團已被檢警偵破並瓦解，A 記帳士亦因協助詐團會計事務被認定為詐團之成員之一，並以詐欺之犯罪行為受有期徒刑 3 年裁判確定。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-026",112,"在帳務處理過程中，記帳錯誤如更正後影響總數者，依商業會計處理準則之規定，應如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-026",111,"下列何者非商業會計法第 43 條規定之存貨成本計算方法？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-026",110,"依商業會計法規定，有關資產重估的會計處理，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-026",109,"依商業會計法及相關法規規定，關於記帳憑證之敘述，下列何者錯誤？",false,1786689132197]