[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-031":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-114-1-記帳相關法規概要-031","book-114-1-bookkeeping-law-031",114,1,31,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"A":17,"B":18,"C":19,"D":20},"臺北市、新北市、臺中市","新北市、臺中市","臺北市、新北市","臺中市","D",null,"本題考點：《記帳士法》第 8 條中最後任職機關所在地的認定，在多次調任的情形下只取一個地點。\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」。條文鎖定的是最後任職機關所在地一個行政區域，而不是歷來服務過的所有機關所在地；期間也是自離職之日起算，中間的調任並不是離職。A 辭職開業時的任職機關為財政部中區國稅局臺中分局，所在地為臺中市，因此受限制的縣市只有臺中市，故選 D。\n【逐項排除】\n(A) 把歷任機關所在地全部納入，《記帳士法》第 8 條的限制範圍並未及於調離前服務過的縣市。\n(B) 新北市稅捐處新店分處是中途調離的機關，其所在地不是《記帳士法》第 8 條所稱最後任職機關所在地。\n(C) 這兩個直轄市都不是《記帳士法》第 8 條所稱最後任職機關所在地，且漏掉真正受限制的臺中市。\n(D) 辭職時任職於財政部中區國稅局臺中分局，其所在地正是《記帳士法》第 8 條所限制的區域。\n【記憶點】旋轉門只鎖最後一站，前面待過幾個縣市都不列入。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-030","下列何者非不得充任記帳士之原因？",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-032","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，記帳士應於多久前通知委任人？",32,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-029","下列何者非記帳士在登錄區域內得執行之業務？",29,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-033","A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-028","A 記帳士於屏東縣設立記帳士事務所，登錄執行業務區域為屏東縣、高雄市、臺南市、臺東縣，有關於 A 記帳士執業及加入記帳士公會事宜，下列敘述何者正確？",28,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-034","依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-031",111,"記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-031",109,"依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",false,1786689131749]