問題詳情
46. 依會計法第109條，某機關會計人員所保管之會計檔案遺失，惟匿不呈報，該會計人員將面臨何種處罰？
(A)解除職務
(B)記過
(C)從重懲戒
(D)公告姓名
(A)解除職務
(B)記過
(C)從重懲戒
(D)公告姓名
參考答案
答案：C
難度：簡單0.825
書單：沒有書單，新增
內容推薦
- 某政府本年度預算編列稅課收入30億元，發行公債收入3億元，出售土地收入7億元，請問該年度經常收入為何？(A) 30億元 (B) 33億元 (C) 37億元 (D) 40億元
- 審計機關派員赴各機關就地辦理審計事務，為決定其審核之詳簡範圍，應評核其何項事務？(A)分配預算之過程與考核 (B)會計月報之正確性及達成率(C)風險分析文件及應對措施 (D)內部控制建立及執行
- 機關若有上年度報告未及編入決算之收支，應如何處理？(A)重編以前年度決算 (B)應另行補編附入上年度決算(C)應另行補編附入本年度決算 (D)不需編入決算
- 各機關之決算須經何人簽名或蓋章後，分送該管上級機關及審計機關？ ①出納人員②主辦會計人員③審計人員④機關長官 (A)①②(B)②④(C)②③(D)①④
- 中央政府總決算應於會計年度結束後，多久時間內提出於監察院？(A) 4個月 (B) 6個月 (C) 9個月 (D) 1年
- 有關會計事務程序之敘述，下列何者有誤？(A)活頁帳簿每用一頁，應由主辦會計人員蓋章於該頁之下端(B)除總會計外，序時帳簿與分類帳簿，如因特殊需要，得同時並用活頁(C)會計報告簿籍及憑證上之簽名
- 歲入收支登記簿及經費收支登記簿屬於下列何種帳簿？(A)普通序時帳簿 (B)特種序時帳簿 (C)總分類帳簿 (D)備查簿
- 下列何者係設計與核定中央總會計制度之機關？(A)中央主計機關設計及審計部核定 (B)財政部設計及中央主計機關核定(C)財政部設計及審計部核定 (D)中央主計機關設計及核定
- 依會計法規定，除為乘除計算外，記帳時應如何辦理？(A)記帳時至分為止，釐位四捨五入(B)記帳時至角為止，分位四捨五入(C)記帳時至元為止，角位四捨五入(D)記帳時至千元為止，百元以下四捨五入
- 經立法院審議刪除之預算項目及金額，不得動支預備金。但在何種情況下不在此限？(A)經立法院同意 (B)經總統同意 (C)經審計部同意 (D)經財政部同意
內容推薦
- 有關繼續經費之敘述，下列何者有誤？(A)經費依設定之條件或期限，分期繼續支用者，稱為繼續經費(B)繼續經費之設立、變更或廢止，以法律為之(C)繼續經費應依各年度之分配額，編列各該年度預算(D)
- 會計法有關帳簿空白頁之規定，下列何者正確？(A)帳簿空白頁之註銷應由登記員及見證人簽名或蓋章證明(B)帳簿如因重揭兩頁，致有空白時，應將空白頁以膠水黏住(C)更換新帳簿時，舊帳簿空白頁須撕下，
- 審計法有①再審查②聲明覆議③聲復④審核通知之規定，請問其發生先後次序下列何者正確？ (A)③①②④(B)①④③② (C)④③②① (D)②①③④
- Although you are rich, _____ you are not happy. That’s because you don’t have any time _____ wit
- It’s hard to _________ when the book was written.(A) pin down (B) cool down (C) blow up (D) make
- The market is ______ with a lot of people. It’s so noisy. (A) made (B) designed (C) pinned (D) fi
- Taiwanese people usually have a ______ and eat moon cakes on the Moon Festival.(A) volcano (B) ba
- Frank didn’t pass the history test yesterday. He got a grade ______ sixty, so his parents were ve
- It’s a _________ to four. Let’s go home now.(A) belief (B) quarter (C) bottom (D) type
- Linda keeps a ______ of going swimming every day. No wonder she is so healthy.(A) habit (B) packa
- Tony studies really hard because he decides to be a ______ in the future.(A) straw (B) drama (C)
- My dream is to study ______ after I finish my collegein Taiwan. I want to go to Japan to learn Ja
- Everyone has different ______ at different times. Sometimes we feel happy, and sometimes we feel
- My brother, _______ goes swimming every day, is strong.(A) which (B) when (C) who (D) what
- The tall man ________ at the bookstore is my high school teacher. (A) you saw (B) who saw(C) you
- Never buy things______ you don’t need.(A) what (B) those (C) that (D) who
- Look! The puppy______big eyes is so cute. (A) which there are (B) which have (C) that has (D) tha
- I like the ladies _________ voices are beautiful.(A) who (B) which (C) whose (D) that
- It’s cold today. I want to have ____________ to drink.(A) anything hot (B) nothing hot (C) hot so
- The girl ______a blue dress is a waitress in the restaurant. (A) is in (B) that in (C) who wearin
- Most of the dictionaries are made ________ used paper.(A) as (B) of (C) in (D) on
- Do you know the man______?(A) Jack is talking with (B) who Jack is talking(C) which is standing b
- The chocolate pie on the table _________ yummy.(A) look (B) looks (C) looking (D) are
- No one knows who the boy ________ a big bag is.(A) with (B) on (C) by (D) about
- “Are you dating anyone now?” is a question that popular singers ______ in an interview. (A) to be