[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-036":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-109-1-記帳相關法規概要-036","book-109-1-bookkeeping-law-036",109,1,36,"記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",{"A":17,"B":18,"C":19,"D":20},"基本原則之適任","基本原則之務實","行為準則之務實","行為準則之誠正","B",null,"本題考點：《記帳士職業倫理道德規範》把要求分成基本原則與行為準則兩層，題幹描述的內涵落在哪一層的哪一個原則。\n【正解理由】依《記帳士職業倫理道德規範》基本原則所定，務實原則的內涵即在於：對所有攸關情況之評估應力求平衡，作成判斷時不受個人利益或他人之不當影響。題幹文字正是這一原則的定義，而其定位在基本原則而非行為準則，故選 B。\n【逐項排除】\n(A) 適任處理的是維持執行業務所需的專業知識與技能，並依專業標準辦理受託事件，指向能力面；題幹講的是判斷過程不受影響，規範對象不同。\n(B) 名稱與層級都吻合：評估力求平衡、判斷不受個人利益或他人不當影響，正是務實原則的核心，且列於基本原則。\n(C) 務實這個名稱雖然對，但《記帳士職業倫理道德規範》把此項要求置於基本原則，冠上行為準則即屬層級錯置。\n(D) 誠正著重在執行業務誠實、正直、公平處理，重心是行事的正當性，與題幹所述評估力求平衡、不受不當影響的判斷獨立性不同，且層級亦不合。\n【記憶點】評估力求平衡、判斷不受個人利益或他人影響，就是基本原則裡的務實。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-035","商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-037","行政處分之內容違反公共秩序或善良風俗者，屬於：",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-034","依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-038","違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-033","甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-039","下列何種行為屬於行政程序法所稱之行政處分？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-036",110,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",false,1786689134227]