[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-050":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-050","book-105-1-bookkeeping-law-050",105,1,50,"依記帳士職業倫理道德規範，李君記帳士對於委任人委辦事項，應遵守保密原則，但下列何情事除外？",{"A":17,"B":18,"C":19,"D":20},"經委任人授權或依法律與專業義務規定者","報請國稅局核准者","報請財政部核准者","報請記帳士公會核准者","A",null,"本題考點：記帳士保密義務之例外——何種情形得揭露委任人委辦事項之資訊。\n【正解理由】記帳士職業倫理道德規範要求記帳士對委任人委辦事項遵守保密原則，其例外為經委任人授權，或依法律與專業義務規定者。此與《記帳士法》第 17 條第一款之規定互為表裡：該款禁止的是「未經委任人之許可，洩漏業務上之秘密」，反面言之，經委任人許可（授權）之揭露即不在禁止之列；而《記帳士法》第 17 條第二款課予記帳士對於業務事件主管機關通知提示有關文件或答覆有關查詢事項，不得無正當理由予以拒絕或遲延之義務，即屬依法律規定而為揭露之適例，故選 A。\n【逐項排除】\n(A) 正確：經委任人授權，或依法律與專業義務之規定，即保密原則之例外事由。\n(B) 錯誤：法律與規範均無「報請國稅局核准」即得洩漏委任人秘密之制度。\n(C) 錯誤：法律與規範亦無「報請財政部核准」之洩密例外機制。\n(D) 錯誤：記帳士公會為職業自律團體，並無核准會員洩漏委任人秘密之權限。\n【記憶點】保密例外只有兩把鑰匙——委任人授權、法律與專業義務；「報請誰核准」都不是。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"book-106-1-bookkeeping-law-001","依現行記帳士法之規定，某君未依法取得記帳士或記帳及報稅代理業務人資格，擅自代他人記帳及報稅者，應如何處置？",106,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-106-1-bookkeeping-law-002","彰化公司與陳記帳士簽訂委任書，委託其向國稅局報繳本期營業稅，因陳記帳士的疏忽漏報一筆巨額銷售額，導致彰化公司遭國稅局處以高額漏稅罰鍰，請問下列敘述何者正確？ ①國稅局罰鍰對象為彰化公司 ②國稅局罰鍰對象為陳記帳士 ③陳記帳士可以不負賠償責任 ④陳記帳士應負賠償責任 ⑤陳記帳士此項行為屬應付懲戒事項",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-106-1-bookkeeping-law-004","李大同 105 年 11 月記帳士考試及格，準備在臺北市大同區設立事務所執業，請問與其有關之相關機關，下列何者正確？ ①記帳士證書由考選部核發 ②登錄執業機關為臺北國稅局 ③記帳士主管機關為臺北市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部 ⑥商業登記業務事件主管機關為財政部 ⑦記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-050",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-050",113,"依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-050",112,"甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣），何者不符合商業會計法第 9 條之規定？ ①乙公司支付 120 萬元現金，向甲公司購買貨車乙輛 ②王五君支付 150 萬元，向甲公司購買小客車乙輛 ③丙公司支付 98 萬元，向甲公司購買貨車乙輛 ④甲公司以支票存款支付臺灣銀行貸款本息 300 萬元 ⑤甲公司以活期存款取款條從臺灣銀行提款 105 萬元後，給付丁公司貨款",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-050",111,"關於無形資產之評價，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-050",110,"張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689136210]