[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-046","book-108-1-bookkeeping-law-046",108,1,46,"李記帳士係桃園市記帳士公會會員，關於其行為涉及職業倫理道德之處理，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"如違反記帳士職業倫理道德規範，依中華民國記帳士公會全國聯合會之內規及行政指引加以評估及處理","如違反記帳士職業倫理道德規範，依桃園市記帳士公會之內規及行政指引加以評估及處理","如有行為準則未規範之特定行為，非屬適用範圍，無法以紀律加以處分","如有行為準則未規範之特定行為，非屬適用範圍，報請轄區國稅局處理","A",null,"本題考點：記帳士職業倫理道德規範的訂定與適用主體——違反時究竟由哪一個層級的組織，依什麼樣的內部規範處理。\n【正解理由】記帳士職業倫理道德規範是由中華民國記帳士公會全國聯合會訂定並維持的全國性自律規範，違反時的評估與處理，自然回到全國聯合會的內規及行政指引。這套全國一致的效力有其組織基礎：《記帳士法》第 19 條規定記帳士登錄後非加入記帳士公會不得執行業務，同法第 22 條第二項規定直轄市及縣市記帳士公會應加入記帳士公會全國聯合會為會員。故選 A。\n【逐項排除】\n(A) 對。倫理標準由全國聯合會統一訂定與解釋，其內規及行政指引即為評估與處理的依據。\n(B) 錯。桃園市記帳士公會是地方公會，依《記帳士法》第 22 條第二項為全國聯合會之會員，倫理規範的評估標準不由地方公會各自另立。\n(C) 錯。行為準則未逐一列舉的特定行為，並不當然脫離規範的適用，仍應回到基本原則層次評估，不能以「未列舉」作為免責理由。\n(D) 錯。國稅局是稅捐稽徵機關，不是倫理規範的處理管道。依《記帳士法》第 28 條，記帳士有同法第 26 條情事時，由利害關係人、業務事件主管機關或記帳士公會列舉事實、提出證據，報請主管機關交付懲戒。\n【記憶點】倫理規範是全國一盤棋：標準與處理都在全國聯合會的內規及行政指引，地方公會是會員不是立法者。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-045","依據我國商業登記法之規定，登記事項有變更時，除繼承之登記外，應自事實發生之日起幾日內，申請變更登記？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-047","林記帳士於每年所得稅結算申報期間，皆積極與熱心至國稅局擔任志工，協助納稅義務人辦理綜合所得稅結算申報，林記帳士之行為符合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-108-1-bookkeeping-law-044","未經設立登記，不得以公司名義經營業務或為其他法律行為。違反此項規定者，行為人應給予何種處罰？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-048","依中華民國記帳士職業倫理道德規範相關規定，下列何者為該規範制訂之目的？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-043","按公司法第 393 條第 2 項規定，公司所登記事項，主管機關應予以公開之事項，不包括下列何者？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-049","王記帳士之客戶甲商行，酬金高於新臺幣五十萬元，甲商行無正當理由，自行或要求多次或連續以低於新臺幣五十萬元之現金支付，王記帳士配合客戶要求，未依記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，向法務部調查局申報，王記帳士之行為違反記帳士職業倫理道德規範中那一項規範？",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,1786689134820]