[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-042":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-109-1-記帳相關法規概要-042","book-109-1-bookkeeping-law-042",109,1,42,"下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",{"A":17,"B":18,"C":19,"D":20},"①②③","①③④","②③④","②④⑤","A",null,"本題考點：記帳士提供專業服務時應遵守的品質要求，以及「依法辦理」與「委任人利益」孰先的界線。\n【正解理由】依《記帳士職業倫理道德規範》關於提供專業服務的要求，受任事件應以合於標準之方法完成、依限完成、依法完成，①②③正是這三項；④以受委任人之最大利益為主，與《記帳士法》第 6 條「記帳士於執行業務事件，應分別依業務事件主管機關法令之規定辦理」的依法辦理義務相牴觸；⑤把有無類似客戶當成是否接受新委任的判斷準則，與服務品質及適任能力的評估無關。三項相符者為①②③，故選 A。\n【逐項排除】\n(A) ①②③三者分別對應方法合於標準、期限與依法，正是專業服務的核心要求，全部命中。\n(B) 含④。以委任人最大利益為主的說法會架空《記帳士法》第 6 條的依法辦理義務，同法第 17 條第五款更明文禁止幫助或教唆他人逃漏稅捐。\n(C) 含④，錯誤理由同上；其餘的②③雖然正確，但整組選項因④而不成立。\n(D) 同時含④與⑤，且漏掉①。⑤所稱以有類似客戶作為接受委任的判斷準則，並非承接案件時應衡量的專業標準。\n【記憶點】合標準、依限、依法，三個「完成」構成專業服務的底線，委任人的利益不能凌駕依法辦理。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-041","乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",41,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-043","下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",43,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-040","公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",40,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-044","下列有關公司經理人競業禁止之敘述，何者錯誤？",44,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-039","下列何種行為屬於行政程序法所稱之行政處分？",39,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-045","在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-042",114,"下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④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",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-042",113,"依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-042",112,"桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-042",111,"商業會計法規定商業之決算，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-042",110,"關於分公司之敘述，下列何者錯誤？",false,1786689134289]