[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-012":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-012","book-112-1-bookkeeping-law-012",112,1,12,"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",{"A":17,"B":18,"C":19,"D":20},"①②","③④","①③","②④","B",null,"本題考點：記帳士職業倫理道德規範的基本原則分類，本題要挑出歸屬於「適任」的敘述。\n【正解理由】適任處理的是專業能力面，內涵有二：一是記帳士必須持續進修，使專業能力與服務之效果、品質維持在受任事務所需的水準；二是提供服務時必須依照法令及財政部發布之其他攸關資料，讓能力反映現行規定，這與《記帳士法》第 6 條「記帳士於執行業務事件，應分別依業務事件主管機關法令之規定辦理」是同一個方向。③與④正好是這兩面，故選 B。\n【逐項排除】\n(A) 不成立。①講遵守法律並依法律及專業之要求辦理委任工作，落在守法與專業態度；②講避免特殊利益，落在公正客觀，兩者都不是能力面的要求。\n(B) 正確。③是專業能力的維持，④是專業能力的更新來源，兩者合起來即為適任的完整內容。\n(C) 不成立。③固然屬適任，但①屬守法與專業態度，兩個不同原則不能併成適任。\n(D) 不成立。④固然屬適任，但②要排除的是可能損害或被視為損害其專業判斷之特殊利益，那是公正客觀原則所處理的利益衝突。\n【記憶點】適任看「能不能把事做對」，公正客觀看「判斷會不會被牽動」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-015","公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-012",113,"下列有關資產重估價之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-012",111,"依商業會計處理準則第 18 條規定，下列何者應列為「不動產、廠房及設備」項下？①為賺取資本增值所持有之不動產 ②用於生產之機器設備 ③生產性植物 ④供管理目的所持有之建築物 ⑤供運輸使用之車輛",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-012",110,"甲股份有限公司之商業會計事務委任張記帳士處理，因故未編製 109 會計年度決算報表，依商業會計法規定，與此事務有關之下列何者，應處新臺幣 3 萬元以上 15 萬元以下罰鍰：①董事長 ②董事 ③監察人 ④總經理 ⑤張記帳士 ⑥經辦會計 ⑦會計長",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-012",109,"耐用年限屆滿仍可繼續供營業上使用之資產，有關折舊之提列，在商業會計法上有何規定？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-012",108,"台中公司之負責人違反商業會計法第 9 條規定，以現金 120 萬元購置原料一批，依同法第 78 條規定，應依下列那一項處罰？",false,1786689132549]