[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-049":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-107-1-記帳相關法規概要-049","book-107-1-bookkeeping-law-049",107,1,49,"記帳士應依照法令及財政部發布之其他攸關資料提供記帳士服務，並持續進修以維持記帳士專業能力及服務之效果與品質，此為記帳士職業倫理道德規範中的那一項行為準則？",{"A":17,"B":18,"C":19,"D":20},"誠正準則","適任準則","保密準則","務實準則","B",null,"本題考點：記帳士職業倫理道德規範各項行為準則的分工，題幹描述的是專業能力的維持。\n【正解理由】記帳士職業倫理道德規範把行為準則按性質分列，其中適任準則處理的正是依照法令及財政部發布之其他攸關資料提供記帳士服務，並持續進修以維持專業能力及服務之效果與品質這一組要求；題幹兩句話，一句指向依法令辦理，一句指向進修與服務品質，都落在適任準則的範圍內，而《記帳士法》第 6 條亦規定記帳士於執行業務事件應分別依業務事件主管機關法令之規定辦理，故選 B。\n【逐項排除】\n(A) 誠正準則指向誠實、正直與不受不當影響的執業態度，與專業能力的維持屬不同層次。\n(B) 適任準則兼含依法令提供服務與持續進修維持專業能力兩件事，與題幹敘述完全對應，本項正確。\n(C) 保密準則指向業務上秘密的保守，《記帳士法》第 17 條第一款即禁止未經委任人許可洩漏業務上之秘密，與進修無關。\n(D) 務實準則並非該規範所列的行為準則名稱，屬就字面拼湊而成的干擾選項。\n【記憶點】依法令加持續進修等於適任，不洩密等於保密，誠實正直等於誠正。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-048","商業登記法所稱商業負責人，包括下列那些？ ①獨資組織之出資人或其法定代理人 ②合夥組織之執行業務合夥人 ③在執行職務範圍內之經理人 ④獨資出資者之配偶",48,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-050","關於記帳士職業倫理道德規範，下列何者錯誤？",50,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-047","商業登記法所稱商業，係指①以營利為目的 ②獨資方式經營之事業 ③合夥方式經營之事業 ④公司方式經營之事業，下列何者正確？",47,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"book-108-1-bookkeeping-law-001","王記帳士僅登錄彰化縣為其執行業務區域，下列何者是其可受委任之稅務行政救濟案件？",108,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-046","下列有關商業登記法之規定何者錯誤？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-108-1-bookkeeping-law-002","有關記帳士業務事件的主管機關下列何者正確？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-049",114,"依據行政程序法之規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-049",113,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-049",112,"甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-049",111,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-049",110,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689135324]