[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-013":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-013","book-112-1-bookkeeping-law-013",112,1,13,"記帳士應遵守之原則，不包括下列何者？",{"A":17,"B":18,"C":19,"D":20},"記帳士於蒐集、評估及溝通有關受任人委任工作之資訊時，應表現最高度之專業務實性","記帳士對所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響","記帳士於提供委任人服務時，應能運用所需之知識、技能及經驗","記帳士應尊重其所獲得資訊之價值及所有權，且不得揭露此等資訊","D",null,"本題考點：記帳士職業倫理道德規範的基本原則，特別是保密原則帶有例外的設計。\n【正解理由】保密原則的完整內容，是記帳士應尊重其所獲得資訊之價值及所有權，非有特定授權或法律上、專業上之權利或義務，不得揭露此等資訊；也就是說，保密本身附有但書，經授權或依法負有揭露義務時仍須揭露。這一點在《記帳士法》第 17 條第一款也看得出來，該款禁止的是「未經委任人之許可，洩漏業務上之秘密」，反面即經委任人許可者不在禁止之列。選項D把保密寫成毫無例外的絕對義務，與原則的內容不同，故選 D。\n【逐項排除】\n(A) 屬應遵守之原則。於蒐集、評估及溝通有關受任工作之資訊時表現最高度之專業務實性，是正直原則的表述。\n(B) 屬應遵守之原則。對所有攸關情況之評估力求平衡、作成判斷時不受個人利益或他人不當影響，是公正客觀原則。\n(C) 屬應遵守之原則。提供委任人服務時能運用所需之知識、技能及經驗，是適任原則。\n(D) 不屬之。把保密寫成一律不得揭露，抹掉了特定授權與法律上、專業上義務兩個例外，已非原則所定的保密內容。\n【記憶點】保密不是密不透風，經授權或依法有義務時仍要揭露。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-016","行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-013",114,"高雄公司 114 年會計年度終了日為 114 年 12 月 31 日，決算辦理完竣日為 115 年 5 月 15 日，決算程序終了日為 115 年 6 月 15 日，則下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-013",113,"下列那一個會計項目，於編製財務報表時，不可列於資本項下？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-013",111,"有關資產重估價之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-013",110,"水湳建設公司持有以下四筆土地：甲地為建築中備售房屋地基、乙地為目前總公司辦公大樓地基、丙地出租並伺機出售、丁地為桃園分公司預定地基，目前閒置未作任何使用，依商業會計法規定，該四筆土地係屬何種資產？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-013",109,"下列有關生產性植物之敘述，何者正確？",false,1786689132559]