[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-022":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-106-1-記帳相關法規概要-022","book-106-1-bookkeeping-law-022",106,1,22,"依記帳士職業倫理道德規範，記帳士於執行業務時，如有取得個人資料之必要時，應依法令辦理，此係符合下列何項行為準則？",{"A":17,"B":18,"C":19,"D":20},"信賴","務實","保密","適任","C",null,"本題考點：記帳士職業倫理道德規範所定的行為準則中，執行業務有取得個人資料之必要時應依法令辦理，究竟落在哪一項準則。\n【正解理由】記帳士職業倫理道德規範將執業應遵循的行為準則分為信賴、務實、保密、適任等項；其中保密準則處理的，正是記帳士因受任而接觸、持有委任人資訊時的界線——取得須有法令依據，使用不得逾越委任目的，未經許可不得對外揭露。個人資料即典型的受保護資訊，題示情形落在保密準則之內。同一義務在《記帳士法》第 17 條第一款亦有明文，該款規定記帳士不得「未經委任人之許可，洩漏業務上之秘密」，可見資訊的取得與守密同屬一條規範軸線，故選 C。\n【逐項排除】\n(A) 信賴準則指向維護委任人與社會大眾對記帳士的信任、不為有損專業形象之事，處理的是職業形象，不是資料取得的法令依據。\n(B) 務實準則要求依憑證與帳載事實誠實、客觀處理受任事務，不作虛偽或誇大之陳述，指向工作態度，與個資無涉。\n(C) 保密準則涵蓋業務上秘密與委任人資料之取得、使用及揭露界線，取得個人資料應依法令辦理即由此而來，為正確選項。\n(D) 適任準則要求具備並持續維持執行業務所需之專業知能與必要人力，屬能力面要求，不處理資料的取得程序。\n【記憶點】資料能不能拿、能不能傳，全歸保密這一項管。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-021","依商業會計法之規定，下列敘述何者正確？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-023","依商業會計處理準則之規定，下列有關「投資性不動產」之敘述，何者錯誤？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-020","依商業會計法第 76 條之規定，代表商業之負責人，有下列各款情事之一者，處新臺幣六萬元以上三十萬元以下罰鍰？ ①以明知為不實之事項，而填製會計憑證 ②未依規定期限保存會計憑證 ③故意使應保存之會計憑證滅失毀損 ④未依規定如期辦理決算",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-024","依商業會計處理準則之規定，下列短期性之投資，何者應以攤銷後成本衡量？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-019","商業應依據何種帳簿編製各項財務報表？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-025","依商業會計法第 66 條之規定，應於決算報表上簽名或蓋章之人為下列何者？ ①代表商業之負責人 ②經理人 ③主辦會計人員 ④經辦會計人員",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-022",113,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",false,1786689135516]