[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-044":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-044","book-114-1-bookkeeping-law-044",114,1,44,"A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"通知考選部剝奪 A 未來參加記帳士考試資格","由檢察官提起公訴","由財政部處新臺幣 3 萬元以上 15 萬元以下罰金","由財政部處新臺幣 3 萬元以上 15 萬元以下罰鍰","D",null,"本題考點：未依法取得記帳士資格而擅自執行記帳士業務的法律效果，以及罰鍰與罰金的區辨。\n【正解理由】依《記帳士法》第 34 條第一項，未依法取得記帳士資格，擅自執行第 13 條第一項第一款至第三款及第五款規定之記帳士業務者，除依同法第 35 條第一項或其他法令規定得執行報稅業務者外，由主管機關處新臺幣 3 萬元以上 15 萬元以下罰鍰，而本法之主管機關即財政部。A 未取得資格卻執行記帳士業務，所生的效果是行政罰性質的罰鍰，故選 D。\n【逐項排除】\n(A) 《記帳士法》並無通知考選部剝奪應考資格的規定，同法第 4 條所定不得充任記帳士的六款情事，亦不含擅自執業一項。\n(B) 依《記帳士法》第 34 條第三項，須受第一項處分三次以上仍繼續從事記帳士業務，始處一年以下有期徒刑、拘役或科或併科新臺幣 15 萬元以下罰金而進入刑事程序，並非一經查獲即由檢察官起訴。\n(C) 金額區間雖與條文相同，但罰金屬刑罰，須經法院判決；《記帳士法》第 34 條第一項由主管機關科處者為罰鍰，名稱不容互換。\n(D) 由主管機關處新臺幣 3 萬元以上 15 萬元以下罰鍰，與《記帳士法》第 34 條第一項所定完全相符，敘述正確。\n【記憶點】三萬到十五萬先罰「鍰」，罰滿三次還做，才換來「金」與徒刑。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-043","記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",43,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-045","記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",45,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-042","下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",42,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-046","下列何者非商業負責人？",46,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-041","下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",41,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-047","公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",47,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-044",113,"依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-044",112,"李大雄以土地一筆抵繳甲公司之資本成為該公司股東，該筆土地之公告現值為$3,000,000，公允價值為$5,500,000，淨變現價值$6,500,000，原始購買價格為$2,500,000，請問甲公司資產負債表上該筆土地之價值如何表示？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-044",111,"商業會計處理準則規定之綜合損益表會計項目，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-044",110,"依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-044",109,"下列有關公司經理人競業禁止之敘述，何者錯誤？",false,1786689131883]