[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-050":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-050","book-106-1-bookkeeping-law-050",106,1,50,"依記帳士職業倫理道德規範，記帳士於執行業務時，應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，此係符合下列何項行為準則？",{"A":17,"B":18,"C":19,"D":20},"務實","適任","保密","廉潔","A",null,"本題考點：記帳士職業倫理道德規範行為準則中「務實」之內涵——維持判斷客觀，避免接受可能損害專業判斷之特殊利益。\n【正解理由】務實準則之核心為客觀公正：記帳士執行業務時，其專業判斷不得受偏見、利益衝突或他人不當影響所左右，因此應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。此一要求連「被視為損害」之外觀都要防免，重點在維護專業判斷之客觀性以及社會對此客觀性之信賴，題幹所述正是務實準則之定義性描述，故選 A。\n【逐項排除】\n(A) 務實：正確，客觀性之維護即務實準則之內涵，收受特殊利益正是對客觀判斷之典型威脅。\n(B) 適任：指提供服務時應能運用所需之知識、技能及經驗，屬能力面向之要求，與利益之收受無關。\n(C) 保密：指未經委任人同意不得洩漏業務上知悉之秘密，規範對象是資訊而非利益；《記帳士法》第 17 條第一款亦明定記帳士不得未經委任人之許可，洩漏業務上之秘密。\n(D) 廉潔：廉潔一詞常見於公職人員之倫理誡命；就本題情境，拒收可能損害專業判斷之特殊利益，係務實準則客觀性要求之一環，並非以廉潔為名之準則項目。\n【記憶點】「特殊利益」與「專業判斷」連用＝務實（客觀）。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"book-107-1-bookkeeping-law-001","依記帳士法第 4 條規定，下列不得充任記帳士之情事，何者錯誤？",107,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":33,"session":13},"book-107-1-bookkeeping-law-002","記帳士法所稱主管機關為下列那一個機關？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"book-107-1-bookkeeping-law-003","於記帳士法施行前已從事記帳及報稅代理業務者，符合下列那些條件得登錄且繼續執業？ ①已從事記帳及報稅代理業務滿二年 ②均有報繳該項執行業務所得 ③每年至少應完成二十四小時以上之相關專業訓練 ④應加入記帳及報稅代理人公會",3,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-050",114,"甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-050",113,"依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-050",112,"甲公司 112 年 5 月有下列各項金流交易事項（單位：新臺幣），何者不符合商業會計法第 9 條之規定？ ①乙公司支付 120 萬元現金，向甲公司購買貨車乙輛 ②王五君支付 150 萬元，向甲公司購買小客車乙輛 ③丙公司支付 98 萬元，向甲公司購買貨車乙輛 ④甲公司以支票存款支付臺灣銀行貸款本息 300 萬元 ⑤甲公司以活期存款取款條從臺灣銀行提款 105 萬元後，給付丁公司貨款",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-050",111,"關於無形資產之評價，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-050",110,"張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689135738]