[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-043":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-114-1-記帳相關法規概要-043","book-114-1-bookkeeping-law-043",114,1,43,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"甲有限公司應該對稅務法令具備基礎概念，A 無責任","甲有限公司另有顧問律師，甲有限公司應諮詢顧問律師而非單憑 A 之意見，A 無責任","甲有限公司另有會計師，甲有限公司應諮詢會計師而非單憑 A 之意見，A 無責任","A 應賠償甲有限公司所受損害","D",null,"本題考點：記帳士因懈怠或疏忽致委任人受有損害時的民事賠償責任。\n【正解理由】受理稅務諮詢事項是《記帳士法》第 13 條第一項第三款所定的記帳士業務，A 對甲有限公司提供稅務諮詢即在執行業務範圍之內。同法第 18 條規定「記帳士因懈怠或疏忽，致委任人或其利害關係人受有損害時，應負賠償責任」。A 因對法令錯誤理解而給予錯誤訊息，屬執行業務上的疏忽，甲有限公司據以申報不實而遭裁罰，損害與該疏忽之間有因果關係，故選 D。\n【逐項排除】\n(A) 委任人是否具備稅務法令的基礎概念，並非《記帳士法》第 18 條所定的免責要件，受任的記帳士仍須就自身疏忽負責。\n(B) 甲有限公司另有顧問律師，不影響 A 就其受任的稅務諮詢事項應盡的注意義務，賠償責任不因委任人另有其他專業顧問而移轉。\n(C) 甲有限公司另有會計師的情形亦同，《記帳士法》並未以委任人未再向會計師查證作為記帳士的免責事由。\n(D) A 的疏忽與甲有限公司遭裁罰的損害相連，依《記帳士法》第 18 條應負賠償責任，敘述正確。\n【記憶點】稅務諮詢本來就是記帳士的業務，答錯造成的損害，自己賠。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-042","下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③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 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",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-044","A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-041","下列何者為記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-045","記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",45,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-040","依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",40,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-046","下列何者非商業負責人？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-043",109,"下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",false,1786689131868]