[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-049":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-049","book-108-1-bookkeeping-law-049",108,1,49,"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？",{"A":17,"B":18,"C":19,"D":20},"基本原則之誠正","基本原則之保密","行為準則之誠正","行為準則之保密","C",null,"本題考點：防制洗錢申報義務的構成要件，以及未申報的行為在記帳士職業倫理道德規範中的定性。\n【正解理由】依《記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法》第 10 條第二款，酬金高於新臺幣五十萬元，客戶無正當理由，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者，記帳士應向法務部調查局申報。題目的事實正好逐項該當這一款，王記帳士明知而配合客戶不予申報，是以具體作為配合客戶迴避法定申報義務，違反的是行為準則層次的誠正，故選 C。\n【逐項排除】\n(A) 錯。價值方向判斷正確但層次錯置，題目給的是已經做出來的配合行為，落在行為準則而不是基本原則的宣示層次。\n(B) 錯。保密處理的是不得對外洩漏的業務秘密，《記帳士法》第 17 條第一款即規定未經委任人之許可不得洩漏業務上之秘密；本題是應申報而不申報，不是洩密。\n(C) 對。配合客戶迴避申報義務違反誠實正直的執業要求，且已有具體行為，屬行為準則之誠正。\n(D) 錯。同樣不涉及業務秘密的洩漏，層次也與題目所描述的具體行為不合。\n【記憶點】拆成兩問：違反的是誠正還是保密（不申報而非洩密，選誠正）；層次是基本原則還是行為準則（已有具體作為，選行為準則）。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-050","依記帳士職業倫理道德規範，記帳士於執行業務時，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，此係符合下列何項行為準則？",50,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"book-109-1-bookkeeping-law-001","依商業會計法規定，商業應將因營業及非因營業所產生之應收帳款及應收票據分別列示，是基於：",109,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-046","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？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-109-1-bookkeeping-law-002","依記帳士法規定，下列何者為記帳士與委任人訂立之委任書與記帳士執行業務設置簿冊皆應載明之事項？①委任人之地址 ②委任權限 ③委任案件內容 ④酬金數額 ⑤委任日期",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-049",114,"依據行政程序法之規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-049",113,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-049",112,"甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-049",111,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-049",110,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",false,1786689134847]