[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-011":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-011","book-112-1-bookkeeping-law-011",112,1,11,"下列有關記帳士職業倫理道德規範之敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"記帳士不得聘僱他記帳士事務所之現職人員","記帳士設立分事務所，均應由記帳士親自主持，不得委由助理員或其他人變相主持","凡違背記帳士職業倫理道德規範者，由所屬地方記帳士公會處理之","記帳士事務所名稱不得與已登錄之事務所名稱相同","A",null,"本題考點：記帳士職業倫理道德規範中，關於同業人員之聘僱、分事務所之主持、事務所名稱以及違規處理機關的規定。\n【正解理由】職業倫理道德規範對於聘僱其他記帳士事務所之現職人員，採取的是「須先徵得該記帳士同意」的附條件限制，用意在維持同業間的秩序，而不是把聘僱行為全面封殺；把附條件的限制寫成一律不得聘僱，等於擴張了規範的禁止範圍，是本題唯一的錯誤敘述，故選 A。\n【逐項排除】\n(A) 錯誤。聘僱他記帳士事務所之現職人員，屬於須經該記帳士同意始得為之的事項，寫成一概不得聘僱，與規範所定的附條件限制不符。\n(B) 正確。分事務所仍須由記帳士親自主持，不得委由助理員或其他人變相主持，否則形同借用名義執業；《記帳士法》第 10 條並要求記帳士應於其執行業務區域設立記帳士事務所，事務所名稱應註明「記帳士事務所」。\n(C) 正確。違背職業倫理道德規範者，由所屬地方記帳士公會處理，屬公會自律機制；《記帳士法》第 19 條規定記帳士登錄後非加入記帳士公會不得執行業務，公會因而有拘束會員的基礎。\n(D) 正確。事務所名稱不得與已登錄之事務所名稱相同，以免委任人對事務所之同一性發生混淆。\n【記憶點】挖角同業員工是「要先問過」，不是「絕對不行」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-010","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？",10,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-014","書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-011",114,"依據商業會計法及商業會計處理準則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-011",113,"依商業會計法之規定，資產之折舊方法有那些？①平均法 ②生產數量法 ③加權平均法 ④年數合計法 ⑤工作時間法",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-011",111,"下列何項敘述，違反商業會計法之規定？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-011",110,"依商業會計法第 26 條規定，「股東往來」性質之交易，關於商業帳簿的記載，下列敘述何者正確：①屬財產帳戶 ②屬人名帳戶 ③應載明股東真實姓名 ④應載明股東居所列於分戶帳 ⑤應載明股東住所列於分戶帳 ⑥應載明股東持股比例於分戶帳",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-011",109,"商業在合併、分割、收購、解散、終止或轉讓時，下列何者不屬於商業會計法認可之資產計價方式？",false,1786689132538]