[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-050","book-107-1-bookkeeping-law-050",107,1,50,"關於記帳士職業倫理道德規範，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士不得以不正當之抑價方式，延攬業務","記帳士設立分事務所，均應由記帳士親自主持","記帳士不得聘僱他記帳士事務所之現職人員","凡違背記帳士職業倫理道德規範者，由所屬地方記帳士公會處理之","C",null,"本題考點：記帳士職業倫理道德規範對延攬業務、分事務所主持、人員聘僱及違規處理的規定。\n【正解理由】記帳士職業倫理道德規範對延攬業務設有不正當抑價的禁止，對分事務所要求由記帳士親自主持，對違背規範者定由所屬地方記帳士公會處理，這三項與規範內容相符；至於聘僱他記帳士事務所之現職人員，該規範並未設下一律不得聘僱的全面禁止，本選項把限制拉高成絕對禁止而與規範不符，為敘述錯誤者，故選 C。\n【逐項排除】\n(A) 敘述正確。不得以不正當之抑價方式延攬業務為該規範所明定，《記帳士法》第 17 條第三款亦禁止以不正當方法招攬業務。\n(B) 敘述正確。分事務所應由記帳士親自主持，與《記帳士法》第 10 條要求記帳士於執行業務區域設立記帳士事務所、事務所名稱應註明記帳士事務所的管理密度一致。\n(C) 敘述錯誤。聘僱他記帳士事務所之現職人員並非一律禁止，該規範未設此種絕對限制。\n(D) 敘述正確。違背記帳士職業倫理道德規範者，由所屬地方記帳士公會處理之。\n【記憶點】抑價延攬禁止、分所親自主持、公會自律三項為真，聘僱他所現職人員非絕對禁止。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-049","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？",49,{"webId":31,"stem":32,"number":13,"year":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-108-1-bookkeeping-law-003","李記帳士受記帳士法所定除名處分，下列何者敘述錯誤？",3,[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,1786689135332]