[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-050":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-050","book-110-1-bookkeeping-law-050",110,1,50,"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？",{"A":17,"B":18,"C":19,"D":20},"行為準則之誠正","基本原則之誠正","行為準則之保密","基本原則之保密","C",null,"本題考點：記帳士職業倫理道德規範之體例區分——「基本原則」與「行為準則」兩個層次，以及客戶個人資料之處理應歸屬於保密之範疇。\n【正解理由】記帳士職業倫理道德規範將執業倫理分為兩層：基本原則揭示執業應有之核心價值，行為準則則就執行業務之具體情境訂定可供檢驗之行為標準。收取並處理客戶個人資料，應依《個人資料保護法》及相關法令辦理，其目的在防止客戶資訊遭不當蒐集、利用或外洩，內涵上屬對客戶資訊之保護，即保密；又此一要求有明確之法令遵循義務與具體作為內容，在規範體例上係置於行為準則之中，而非抽象之基本原則。此亦與《記帳士法》第 17 條第一款禁止記帳士「未經委任人之許可，洩漏業務上之秘密」之規定相互呼應，故選 C。\n【逐項排除】\n(A) 行為準則之誠正：層次雖屬行為準則，但誠正之內涵在於執業之誠實正直，與依法處理個人資料所彰顯之資訊保護目的不符。\n(B) 基本原則之誠正：層次與內涵均不相符；誠正屬價值層面之要求，與客戶個人資料之保護無直接關聯。\n(C) 行為準則之保密：正確。依《個人資料保護法》處理客戶個人資料，是保密義務在執行業務上之具體實踐，屬行為準則層次之規範。\n(D) 基本原則之保密：內涵雖同為保密，但就客戶個人資料應依法處理之具體要求，規範係訂於行為準則，以基本原則作答與其體例不符。\n【記憶點】客戶個資依法處理＝行為準則之保密；先辨內涵（資訊保護），再辨層次（具體作為）。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-048","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？",48,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"book-111-1-bookkeeping-law-002","在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-111-1-bookkeeping-law-003","下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",3,[51,55,59,63,66],{"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":33,"stem":65,"number":14},"book-111-1-bookkeeping-law-050","關於無形資產之評價，下列何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-050",109,"依商業會計處理準則規定，關於流動負債之處理，下列敘述何者正確？",false,1786689133875]