[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-047":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-047","book-114-1-bookkeeping-law-047",114,1,47,"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？",{"A":17,"B":18,"C":19,"D":20},"法規命令","行政規則","行政處分","行政指導","A","第47題答Ａ給分。","本題考點：《公司法》第 7 條第三項授權訂定的辦法，究竟是《行政程序法》第 150 條的法規命令，還是同法第 159 條的行政規則。\n【正解理由】《公司法》第 7 條第一項規定公司申請設立登記之資本額應經會計師查核簽證，第三項並明定「前二項查核簽證之辦法，由中央主管機關定之」，構成明確的法律授權。依《行政程序法》第 150 條第一項，法規命令「係指行政機關基於法律授權，對多數不特定人民就一般事項所作抽象之對外發生法律效果之規定」。該辦法有法律授權、規範所有辦理設立或變更資本額登記的公司與簽證會計師、內容抽象一般且對外發生法律效果，四項特徵齊備，故選 A。\n【逐項排除】\n(A) 正確。法律授權、多數不特定人民、一般抽象事項、對外發生法律效果四者具足，合於《行政程序法》第 150 條。\n(B) 錯誤。依《行政程序法》第 159 條第一項，行政規則是上級機關對下級機關、長官對屬官，為規範機關內部秩序及運作所為、非直接對外發生法規範效力之規定，與本辦法拘束公司與會計師者不同。\n(C) 錯誤。依《行政程序法》第 92 條第一項，行政處分針對公法上具體事件，本辦法規範者為抽象一般事項，非個案決定。\n(D) 錯誤。依《行政程序法》第 165 條，行政指導以輔導、勸告、建議等不具法律上強制力之方法為之，本辦法則有拘束力。\n【記憶點】有授權又對外拘束不特定人＝法規命令；只拘束機關內部＝行政規則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-046","下列何者非商業負責人？",46,{"webId":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-049","依據行政程序法之規定，下列敘述何者錯誤？",49,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-050","甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-047",113,"臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-047",112,"張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-047",111,"商業會計法對財務報表會計項目之規定，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-047",110,"李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-047",109,"依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",false,1786689131914]