[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-記帳相關法規概要-047","book-106-1-bookkeeping-law-047",106,1,47,"施記帳士客戶甲商行準備轉讓，為了賣個好價格，請施記帳士配合將財務報表、財務比例美化，惟施記帳士乃依循一般公認會計原則及相關法規，客觀公正詳實處理甲商行財務報表及財務比例，請問施記帳士的作為，符合記帳士全國聯會之記帳士職業倫理道德規範中那一項規範？",{"A":17,"B":18,"C":19,"D":20},"基本原則之誠正","基本原則之務實","行為準則之誠正","行為準則之務實","C",null,"本題考點：記帳士公會全國聯合會訂定之記帳士職業倫理道德規範中，基本原則與行為準則之層次區分，以及誠正與務實之內涵界線。\n【正解理由】該規範採兩層架構：基本原則為抽象之倫理宣示，行為準則則就各原則展開具體之行為要求。誠正之核心在正直誠實、不與虛偽或誤導性之資訊發生關聯；題示情境中，委任人為求出售價格要求美化財務報表與財務比率，記帳士拒絕配合，改依一般公認會計原則及相關法規客觀公正詳實處理，此係「不參與製作不實或誤導性財務資訊」之具體作為，對應者為行為準則層次就誠正所定之要求，故選 C。\n【逐項排除】\n(A) 基本原則之誠正：誠正固為基本原則之一，但基本原則僅為概括宣示；題幹描述的是拒絕美化報表之具體作為，所對應者為行為準則就誠正展開之具體要求，層次不符。\n(B) 基本原則之務實：務實之內涵為客觀公正、不受利益或偏頗影響，與「不與不實資訊相關聯」之誠正面向不同，且基本原則之層次亦與具體情境不合。\n(C) 行為準則之誠正：正確，具體情境對應具體之行為準則，而拒絕與不實報表發生關聯正是誠正之展現。\n(D) 行為準則之務實：層次雖對，但務實準則處理的是判斷客觀性與利益衝突之防免，與本題之誠實不欺、資訊真實面向有別。\n【記憶點】抽象歸基本原則、具體歸行為準則；拒絕不實報表＝誠正。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-046","乙商行洽請林記帳士為該商行記帳報稅，惟乙商行合夥人間發生糾紛，無法提供必要之帳簿文據憑證或關係文件，致無公正詳實之記帳報稅，林記帳士當場拒絕接受委任，請問林記帳士之作為符合中華民國記帳士執業道德規範中那一項規範？",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-048","依記帳士職業倫理道德規範，下列何項基本原則係指記帳士於提供委任人服務時，應能運用所需之知識、技能及經驗？",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-045","依公司法及相關法規之規定，公司為合併時，存續之公司，應向主管機關辦理何種登記？",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-049","依商業會計法及其相關法規之規定，下列敘述何者錯誤？",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-044","依公司法及相關法規之規定，分公司終止營業，應於終止營業後十五日內，向主管機關申請何種登記？",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應避免接受任何可能損害或被視為損害其專業判斷之特殊利益，此係符合下列何項行為準則？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-047",114,"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？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",false,1786689135711]