[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-048":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-110-1-記帳相關法規概要-048","book-110-1-bookkeeping-law-048",110,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"行為準則之務實","行為準則之適任","基本原則之務實","基本原則之適任","B",null,"本題考點：以持續進修維持專業能力，對應職業倫理道德規範行為準則中的「適任」。\n【正解理由】該規範所稱適任，指的是取得並維持執行業務所需的專業知識與能力，使自己足以勝任受委任的事務；務實講的則是辦事的勤勉切實。持續受訓正是維持適任的標準作為，法規面也看得到同一要求：《記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法》第 15 條第一項課予記帳士參加在職訓練的義務，同條第二項並定「前項在職訓練以實體課程為限，每年訓練時數不得低於二小時」。陳記帳士每年參加國稅局及記帳士公會的專業課程，是就進修所為的具體行為，歸行為準則而非基本原則，故選 B。\n【逐項排除】\n(A) 務實著重於受委任事務辦得勤勉切實，參加專業課程指向的是能力的取得與維持，品目不合。\n(B) 正確。持續進修以維持專業能力，落在行為準則的適任項下。\n(C) 品目錯在務實，層次也錯在基本原則——基本原則只作抽象宣示，不規範個別行為態樣。\n(D) 品目為適任固然相符，但本題描述的是每年反覆進行的具體進修行為，應歸行為準則而非基本原則。\n【記憶點】上課進修算適任，跑腿辦事算務實；具體動作一律放行為準則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-047","李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",47,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-049","林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",49,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-046","中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-050","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？",50,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-045","關於獨資、合夥事業之商業登記，下列敘述何者正確？",45,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"book-111-1-bookkeeping-law-001","記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",111,[51,55,59,63,66],{"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":49,"stem":65,"number":14},"book-111-1-bookkeeping-law-048","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":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-048",109,"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？",false,1786689133856]