[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-010":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-112-1-記帳相關法規概要-010","book-112-1-bookkeeping-law-010",112,1,10,"為維持記帳士專業能力及服務之效果與品質，張記帳士投資自己至某大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，此行為符合記帳士職業倫理道德規範中何項準則？",{"A":17,"B":18,"C":19,"D":20},"誠正準則之適任","基本原則之適任","行為準則之適任","務實準則之適任","C",null,"本題考點：記帳士職業倫理道德規範的分節架構，以及「適任」這一項被安置在哪一節之下。\n【正解理由】記帳士職業倫理道德規範就記帳士的專業能力設有「適任」一項，內容是要求記帳士維持執行業務所需的專業知識與技能，持續接受進修訓練，並依現行法令及財政部發布之攸關資料提供服務。此一要求屬於該規範行為準則一節所定的執業行為要求；題示情境中，張記帳士至大學會計研究所進修，並依照法令及財政部發布之其他攸關資料提供記帳士服務，正落在行為準則的適任項下，故選 C。\n【逐項排除】\n(A) 誠正準則所處理的是正直、公正與不受不當影響等品格面要求，適任並非列在該節之下。\n(B) 基本原則屬總括性的宣示，用以揭示規範的目標與適用對象，維持專業能力的具體要求不置於此節。\n(C) 行為準則規範的是記帳士執行業務時應有的作為，適任即列於此節，與題示的進修並依現行法令及財政部發布資料提供服務相符，為正確選項。\n(D) 該規範並未以務實準則承載適任一項，此一節名與適任不相配。\n【記憶點】記帳士的適任等於持續進修加上依現行法令與主管機關發布資料執業，歸在行為準則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-009","記帳士、記帳及報稅代理人有下列情形之一者，依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法第 10 條第 1 項規定不須向法務部調查局申報？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-011","下列有關記帳士職業倫理道德規範之敘述何者錯誤？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-008","張三 111 年 11 月記帳士考試及格，準備在高雄市左營區設立事務所執業，請問與其有關之相關機關，下列何者正確？①登錄執業機關為財政部高雄國稅局 ②記帳士證書由考選部核發 ③記帳士主管機關為高雄市政府 ④稅務部分業務事件主管機關為財政部 ⑤商業會計業務事件主管機關為經濟部商業司 ⑥記帳士懲戒委員會處理懲戒事件，認為有犯罪嫌疑者，由記帳士懲戒委員會偵辦 ⑦商業登記業務事件主管機關為財政部",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-012","下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④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",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-007","記帳士某甲，因逃漏稅捐，經稅捐稽徵機關處分有案，記帳士懲戒委員會決議書於 112 年 10 月 18 日送達，若某甲不服，應於何時前向記帳士懲戒覆審委員會請求覆審？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-013","記帳士應遵守之原則，不包括下列何者？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-010",113,"依商業會計法之規定，下列有關會計帳簿之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-010",111,"下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-010",110,"依商業會計法規定，代表商業之負責人、經理人、主辦及經辦會計人員，會被處新臺幣 6 萬元以上 30 萬元以下罰鍰之項目有那些：①未依規定設置會計帳簿 ②違反商業會計法第 24 條規定，毀損會計帳簿頁數 ③未依規定期限保存會計帳簿、報表或憑證 ④未依規定如期辦理決算 ⑤未依規定簽名或蓋章",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-010",109,"商業於申報營利事業所得稅時，若發現各項所得之計算與一般公認會計原則不符時，應如何處理？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-010",108,"甲君於民國 108 年 8 月 15 日在南投縣獨資設立南投商行營業，登記資本額新臺幣四萬元，下列何者敘述正確？",false,1786689132532]