[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-046":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-046","book-106-1-bookkeeping-law-046",106,1,46,"乙商行洽請林記帳士為該商行記帳報稅，惟乙商行合夥人間發生糾紛，無法提供必要之帳簿文據憑證或關係文件，致無公正詳實之記帳報稅，林記帳士當場拒絕接受委任，請問林記帳士之作為符合中華民國記帳士執業道德規範中那一項規範？",{"A":17,"B":18,"C":19,"D":20},"職業守則","技術守則","業務延攬","業務執行","B",null,"本題考點：中華民國記帳士執業道德規範之章節架構，以及「委任人無法提供必要帳簿文據致無法公正詳實記帳報稅時應拒絕委任」之要求歸屬何章。\n【正解理由】中華民國記帳士執業道德規範係按規範事項之性質分章，其中技術守則規範記帳士執行業務在專業技術面之要求：委任人不能提供必要之帳簿、文據、憑證或關係文件，致記帳士無從為公正詳實之記帳報稅時，即應拒絕接受委任，此一要求著眼於「業務在技術上能否公正詳實完成」，屬技術守則之內容。題示情境中，記帳士因商行合夥人糾紛致帳證無法取得，當場拒絕受任，正是技術守則之實踐，故選 B。\n【逐項排除】\n(A) 職業守則：規範者為記帳士之品德操守與職業信譽等一般性義務，並非針對個案帳證齊備與否所為之技術判斷。\n(B) 技術守則：正確。無帳證即無法公正詳實記帳報稅，此時拒絕受任屬專業技術面之要求。\n(C) 業務延攬：規範招攬業務之方式與界限，例如不得以不正當方法招徠客戶；本題是拒絕受任而非招攬業務，方向恰恰相反。\n(D) 業務執行：規範受任「之後」執行業務時之義務；本題係於受任「之前」當場拒絕，尚未進入業務執行階段。\n【記憶點】帳證不齊、無法公正詳實——技術上做不到就要拒絕，歸技術守則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-045","依公司法及相關法規之規定，公司為合併時，存續之公司，應向主管機關辦理何種登記？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-047","施記帳士客戶甲商行準備轉讓，為了賣個好價格，請施記帳士配合將財務報表、財務比例美化，惟施記帳士乃依循一般公認會計原則及相關法規，客觀公正詳實處理甲商行財務報表及財務比例，請問施記帳士的作為，符合記帳士全國聯會之記帳士職業倫理道德規範中那一項規範？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-044","依公司法及相關法規之規定，分公司終止營業，應於終止營業後十五日內，向主管機關申請何種登記？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-048","依記帳士職業倫理道德規範，下列何項基本原則係指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？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-043","依商業登記法之規定，下列何者錯誤？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-049","依商業會計法及其相關法規之規定，下列敘述何者錯誤？",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-046",113,"近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-046",112,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-046",111,"下列何者非商業會計法規定之商業負責人？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",false,1786689135704]