[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-050","book-108-1-bookkeeping-law-050",108,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"誠正","務實","保密","適任","D",null,"本題考點：記帳士職業倫理道德規範行為準則中適任一項的內涵——依現行法令及主管機關發布的攸關資料提供服務。\n【正解理由】適任要求記帳士具備並持續維持提供記帳士服務所需的專業知能，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服務。題目描述的正是這種以現行法令與主管機關發布資料為依據的執業能力要求，落點在適任，故選 D。\n【逐項排除】\n(A) 錯。誠正處理的是誠實、正直與不得配合不當行為，《記帳士法》第 17 條第五款所定不得幫助或教唆他人逃漏稅捐即屬此類，與依法令提供服務的能力面不同。\n(B) 錯。務實指向以實際作為服務社會、增進公共利益，題目講的是執業所依據的法令與資料，不是服務社會的作為。\n(C) 錯。保密處理業務上秘密，《記帳士法》第 17 條第一款規定未經委任人之許可不得洩漏業務上之秘密，題目未涉及秘密之揭露。\n(D) 對。依法令及財政部發布之其他攸關資料提供服務，是專業知能與執業品質的要求，正是適任。\n【記憶點】依最新法令與財政部資料做事是適任；熱心服務社會是務實；不配合不當行為是誠正；不把知道的說出去是保密。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-048","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？",48,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"book-109-1-bookkeeping-law-002","依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-109-1-bookkeeping-law-003","甲商號受疫情影響生意大幅衰退，欲終止營業。下列有關應辦理事項及時限之敘述，何者正確？",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,1786689134858]