[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-046":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-046","book-105-1-bookkeeping-law-046",105,1,46,"關於記帳士職業倫理道德規範之內容，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士依記帳士法受委任協助納稅義務人完納稅捐及做為徵納雙方溝通之橋樑","記帳士職業倫理道德規範適用於提供記帳士服務之個人及個體","記帳士職業倫理道德規範並非法律，僅寄望會員以榮譽心自律，對於違反者並無任何處理機制","記帳士應持續進修以維持記帳士專業能力及服務之效果與品質","C",null,"本題考點：記帳士職業倫理道德規範之性質，及違反該規範有無處理機制。\n【正解理由】記帳士職業倫理道德規範雖非法律，屬專門職業之自律規範，但違反者並非毫無處理機制：依《記帳士法》第 26 條第五款，記帳士違反記帳士公會章程之規定情節重大者，應付懲戒；《記帳士法》第 27 條並設有警告、申誡、停止執行業務二月以上二年以下、除名四種懲戒處分。「對於違反者並無任何處理機制」之敘述與上開懲戒制度不符，為本題應挑出之錯誤敘述，故選 C。\n【逐項排除】\n(A) 正確：《記帳士法》第 1 條明定制定目的為協助納稅義務人記帳及履行納稅義務，記帳士並依《記帳士法》第 13 條受委任辦理各項稅捐稽徵案件之申報及受理稅務諮詢，居於徵納雙方之間，具溝通橋樑之功能。\n(B) 正確：該規範適用於提供記帳士服務之個人及個體，凡執行記帳士業務者均在適用範圍。\n(C) 錯誤：違反規範情節重大者，可循《記帳士法》第 26 條、第 27 條之懲戒制度處理，並非僅賴會員以榮譽心自律。\n(D) 正確：持續進修以維持記帳士專業能力及服務之效果與品質，屬該規範之要求。\n【記憶點】自律規範不是法律，但違反公會章程情節重大照樣付懲戒——「無任何處理機制」是錯的。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-045","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？",45,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-049","依商業登記法規定，下列何者錯誤？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-046",113,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-046",112,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-046",111,"下列何者非商業會計法規定之商業負責人？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",false,1786689136167]