[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-048":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-048","book-106-1-bookkeeping-law-048",106,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"獨立","誠正","務實","適任","D",null,"本題考點：記帳士職業倫理道德規範基本原則中「適任」之定義——提供服務時應能運用所需之知識、技能及經驗。\n【正解理由】記帳士職業倫理道德規範之基本原則，係就記帳士執業所應具備之核心價值所為之概括宣示，各原則各有明確之面向：適任原則要求記帳士於提供委任人服務時，應具備並能運用執行業務所需之知識、技能及經驗，維持專業水準並盡專業上應有之注意，屬能力面向之要求。題幹所問「應能運用所需之知識、技能及經驗」正是適任之定義性描述，與其他原則之品格、立場或客觀面向均不相合，故選 D。\n【逐項排除】\n(A) 獨立：獨立性強調超然於利害關係之外、不受他人左右，屬執業立場之要求；題幹描述的是能力之具備與運用，與立場無涉。\n(B) 誠正：核心為正直誠實、不與虛偽或誤導性資訊發生關聯，屬品格面向之要求，非能力面向之要求。\n(C) 務實：核心為客觀公正，不因偏見、利益衝突或不當影響而損及專業判斷，屬判斷客觀性之要求，亦與知識、技能、經驗之運用無關。\n(D) 適任：正確，即勝任能力之原則，指具備並運用執行業務所需之知識、技能及經驗，並隨法令修正與實務發展持續維持之。\n【記憶點】「知識、技能、經驗」三詞連用＝適任。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-047","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？",47,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-107-1-bookkeeping-law-001","依記帳士法第 4 條規定，下列不得充任記帳士之情事，何者錯誤？",107,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-048",114,"交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-048",113,"授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-048",112,"甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-048",111,"某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-048",110,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689135715]