[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-048","book-108-1-bookkeeping-law-048",108,1,48,"依中華民國記帳士職業倫理道德規範相關規定，下列何者為該規範制訂之目的？",{"A":17,"B":18,"C":19,"D":20},"砥礪記帳士專業之道德文化","指導記帳士避免遭受行政處罰","記帳士如何協助客戶避稅的相關規範","提高記帳士在執行業務過程中所獲得資訊之價值","A",null,"本題考點：記帳士職業倫理道德規範的制訂目的——自律規範要建立的是專業道德標準，而不是規避責任的操作說明。\n【正解理由】記帳士職業倫理道德規範屬於專門職業團體的自律規範，其制訂目的在確立記帳士執業應共同遵守的道德標準，砥礪專業之道德文化，使會員在法定義務之外仍有一致可循的行為標竿。這個定位與法定義務清單不同：法定義務寫在《記帳士法》第 17 條那種明文禁止裡，道德文化則處理法律沒有寫盡的部分。故選 A。\n【逐項排除】\n(A) 對。砥礪專業之道德文化正是自律規範的目的所在，屬於價值與標準的建立。\n(B) 錯。免於行政處罰是遵法的結果而非規範的目的；記帳士的懲戒事由定於《記帳士法》第 26 條，處分種類定於同法第 27 條，那是後果面而不是目的面。\n(C) 錯。這個方向與自律規範的目的相反。《記帳士法》第 17 條第五款明定記帳士不得幫助或教唆他人逃漏稅捐，倫理規範不可能以此為制訂目的。\n(D) 錯。提高執業所獲資訊之價值是資訊利用面的敘述；記帳士對業務上資訊的義務見《記帳士法》第 17 條第一款，未經委任人之許可不得洩漏業務上之秘密。\n【記憶點】自律規範的目的是「立標準、養文化」，不是「教避罰」，更不是「教避稅」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-047","林記帳士於每年所得稅結算申報期間，皆積極與熱心至國稅局擔任志工，協助納稅義務人辦理綜合所得稅結算申報，林記帳士之行為符合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-108-1-bookkeeping-law-049","王記帳士之客戶甲商行，酬金高於新臺幣五十萬元，甲商行無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付，王記帳士配合客戶要求，未依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，向法務部調查局申報，王記帳士之行為違反記帳士職業倫理道德規範中那一項規範？",49,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-046","李記帳士係桃園市記帳士公會會員，關於其行為涉及職業倫理道德之處理，下列敘述何者正確？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，應依照法令及財政部發布之其他攸關資料提供記帳士服務，此係符合下列何項行為準則？",50,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-045","依據我國商業登記法之規定，登記事項有變更時，除繼承之登記外，應自事實發生之日起幾日內，申請變更登記？",45,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"book-109-1-bookkeeping-law-001","依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",109,[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,1786689134836]