[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-045":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-045","book-114-1-bookkeeping-law-045",114,1,45,"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？",{"A":17,"B":18,"C":19,"D":20},"行政命令","行政處分","行政指導","行政契約","B",null,"本題考點：記帳士遭移送懲戒而被停止執行業務，該決定是否合於《行政程序法》第 92 條所定行政處分之要件。\n【正解理由】依《行政程序法》第 92 條第一項，行政處分「係指行政機關就公法上具體事件所為之決定或其他公權力措施而對外直接發生法律效果之單方行政行為」。以不正當方法招攬業務為《記帳士法》第 17 條第三款所禁止之行為，依同法第 26 條第六款應付懲戒，並依同法第 29 條第一項由記帳士懲戒委員會處理；停止執行業務即同法第 27 條第一項第三款所定「停止執行業務二月以上，二年以下」之懲戒處分。此一決定係就特定記帳士之具體違失、由機關單方作成、直接對外剝奪其執業權能，四項要件齊備，故選 B。\n【逐項排除】\n(A) 行政命令泛指法規命令與行政規則，規範對象不特定、事項抽象一般，與本件僅對一名記帳士發生效力者不同。\n(B) 正確。具體事件、特定相對人、單方作成、對外直接生效四者皆備，合於《行政程序法》第 92 條第一項。\n(C) 依《行政程序法》第 165 條，行政指導係以輔導、協助、勸告、建議等不具法律上強制力之方法為之；停業具強制力，不屬之。\n(D) 依《行政程序法》第 136 條，行政契約係機關與人民和解締結以代替行政處分，且《行政程序法》第 139 條要求應以書面為之；懲戒決定單方作成，無合意可言。\n【記憶點】具體事件、特定人、單方、直接對外生效，四要件到齊就是行政處分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-044","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？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-046","下列何者非商業負責人？",46,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-048","交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-045",109,"在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",false,1786689131895]