[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-043":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-043","book-109-1-bookkeeping-law-043",109,1,43,"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",{"A":17,"B":18,"C":19,"D":20},"①②","③④","③⑤","④⑤","D",null,"本題考點：《記帳士法》所定制度目的與業務範圍，用來檢驗對記帳士工作的描述何者不成立。\n【正解理由】《記帳士法》第 1 條：「為建立記帳士制度，協助納稅義務人記帳及履行納稅義務，特制定本法。」制度目的鎖定在協助納稅義務人，④把工作說成協助稽徵機關簡化稅政，與該條所定目的不合；同法第 6 條規定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，執行業務的準據是法令而非委任人利益，⑤以委任人之最大利益為優先考量亦不成立。題目要選描述錯誤者，錯誤的是④⑤，故選 D。\n【逐項排除】\n(A) ①②均為正確描述。①協助納稅義務人完納稅捐即《記帳士法》第 1 條的制度目的；②記帳士受委任辦理稅捐稽徵案件之申報及申請、受理稅務諮詢，屬同法第 13 條第一項第二款、第三款的業務，居於徵納之間屬實。\n(B) ③屬正確描述，被誤列為錯誤。依《記帳士法》第 13 條第一項第一款，記帳士得受委任辦理營業、變更、註銷、停業、復業及其他登記事項。\n(C) ⑤確為錯誤，但③正確，兩者不能並列為錯誤項。\n(D) ④與⑤同時不成立，分別牴觸《記帳士法》第 1 條所定的制度目的與同法第 6 條的依法辦理義務。\n【記憶點】記帳士是協助納稅義務人記帳及履行納稅義務，且一切以依法辦理為準據。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-042","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",42,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-046","依公司法規定，下列對於外國公司之敘述，何者錯誤？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-043",113,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",false,1786689134297]