[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-045":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-045","book-109-1-bookkeeping-law-045",109,1,45,"在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",{"A":17,"B":18,"C":19,"D":20},"誠正","務實","保密","適任","A",null,"本題考點：記帳士職業倫理道德規範之基本原則，考各原則之功能定位。\n【正解理由】依記帳士職業倫理道德規範揭示之基本原則，「誠正」要求記帳士執行業務應正直、誠實，不欺瞞、不偏私；記帳士所出具之帳務處理與申報內容是否值得信賴，繫於其人是否誠正，因此誠正原則即是提供外界對記帳士判斷寄予信賴之基礎，故選 A。\n【逐項排除】\n(A) 此選項正確，誠正是外界信賴記帳士專業判斷之基礎；委任人與稅捐稽徵機關之所以能信任記帳士之處理結果，前提是其正直誠實、不作虛偽之陳述。\n(B) 此選項錯誤，「務實」描述的是行事態度，並非該規範中承擔「信賴基礎」功能之基本原則用語。\n(C) 此選項錯誤，保密之功能在於保護委任人之業務秘密不外洩，《記帳士法》第 17 條第一款亦明定記帳士未經委任人之許可，不得洩漏業務上之秘密；它回答的是「資訊會不會外流」，而非「判斷值不值得相信」。\n(D) 此選項錯誤，適任著重記帳士應具備執行受託事務所需之專業知能與經驗，回答的是「有沒有能力做好」；能力縱然充分，若欠缺誠正，外界仍無從信賴其判斷，可見信賴之基礎在誠正而非適任。\n【記憶點】誠正管「信賴」、保密管「秘密」、適任管「能力」——題目問信賴之基礎，答誠正。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-044","下列有關公司經理人競業禁止之敘述，何者錯誤？",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-046","依公司法規定，下列對於外國公司之敘述，何者錯誤？",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-043","下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-047","依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-042","下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-048","商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-045",113,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",false,1786689134322]