[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-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-105-1-記帳相關法規概要-045","book-105-1-bookkeeping-law-045",105,1,45,"依據記帳士職業倫理道德規範，共列舉數項記帳士應遵守之行為準則，下列何者非屬之？",{"A":17,"B":18,"C":19,"D":20},"廉潔","務實","保密","適任","A",null,"本題考點：記帳士職業倫理道德規範所列舉之行為準則項目為何。\n【正解理由】記帳士職業倫理道德規範屬記帳士專門職業之自律規範，性質上非法律，其準則之項目與名稱以規範本文之列舉為準。該規範列舉記帳士應遵守之行為準則，務實、保密、適任均在列舉之內；「廉潔」則非該規範列舉之準則名稱。判斷此類題目應逐一核對選項用語是否見於規範列舉之名單，而非以概念是否與職業倫理相近為斷，四個選項中僅廉潔非屬列舉項目，故選 A。\n【逐項排除】\n(A) 廉潔：非記帳士職業倫理道德規範列舉之行為準則用語，即本題「非屬之」者，為應選之項目。\n(B) 務實：屬規範列舉之準則，要求記帳士以務實態度處理受託之記帳與報稅事務。\n(C) 保密：屬規範列舉之準則，且與《記帳士法》第 17 條第一款禁止「未經委任人之許可，洩漏業務上之秘密」之規定互為表裡。\n(D) 適任：屬規範列舉之準則，要求記帳士維持足以勝任受託業務之專業能力與服務品質。\n【記憶點】規範準則記三個詞——務實、保密、適任；廉潔不在名單上。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-044","公司之下列登記事項，何者目前仍無法在主管機關之資訊網站查閱？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-046","關於記帳士職業倫理道德規範之內容，下列敘述何者錯誤？",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-043","依公司法規定，公司每屆會計年度終了，應將下列何文件提請股東同意或股東常會承認？①營業報告書 ②財務報表 ③主要財產之財產目錄 ④盈餘分派或虧損撥補之議案",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-047","依商業登記法規定，法定代理人為無行為能力人或限制行為能力人經營已登記之商業者，則法定代理人為商業負責人，應於幾日內申請登記，登記時應加具法定代理人證明文件？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-042","A 股份有限公司（下稱 A 公司）設立後選任甲為總經理，惟未向主管機關辦理登記，後甲因違反競業禁止而遭董事會撤換，改選為乙，向主管機關登記時卻登記為甲。請問下列敘述何者正確？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-048","依商業登記法規定，A 彩券行（獨資）獲財政部許可經營銷售公益彩券，因違法經營地下六合彩被財政部勒令歇業，財政部應通知下列何機關撤銷或廢止其商業登記或部分登記事項？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"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？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",false,1786689136161]