[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-記帳相關法規概要-046","book-110-1-bookkeeping-law-046",110,1,46,"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？",{"A":17,"B":18,"C":19,"D":20},"財政部","立法院","經濟部","中華民國記帳士公會全國聯合會","D",null,"本題考點：記帳士職業倫理道德規範的位階與訂定主體，它屬公會自律規範，不是行政機關發布的命令。\n【正解理由】《記帳士法》第 20 條規定，記帳士應組織直轄市及縣市記帳士公會，直轄市及縣市記帳士公會應組織記帳士公會全國聯合會；同法第 24 條並要求各級記帳士公會章程載明「記帳士紀律委員會之組織及風紀維持方法」。可見執業風紀與職業倫理的自我約束，法律上是交由記帳士公會體系承擔，而全國一體適用的規範自然出自層級最高的全國聯合會。中華民國記帳士職業倫理道德規範即由中華民國記帳士公會全國聯合會研擬發布，故選 D。\n【逐項排除】\n(A) 財政部依《記帳士法》第 3 條為本法主管機關，掌理證書核發（同法第 5 條）、執業登錄（同法第 7 條）與交付懲戒（同法第 28 條）等公權力事項，倫理規範不在其發布之列。\n(B) 立法院職司法律之制定，職業倫理道德規範並非法律，不經立法程序產生。\n(C) 經濟部依《公司法》第 5 條第一項、《商業登記法》第 2 條第一項為公司登記與商業登記之中央主管機關，與記帳士的執業倫理無涉。\n(D) 正確。全國聯合會依《記帳士法》第 22 條第一項由直轄市及過半數之縣市記帳士公會完成組織後發起組織，是統一自律標準的適格主體。\n【記憶點】倫理規範是同業自己訂的，找公會全國聯合會，不是找財政部。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-045","關於獨資、合夥事業之商業登記，下列敘述何者正確？",45,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-047","李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",47,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-044","依公司法第 393 條規定之公司登記文件，任何人得至主管機關之資訊網站查閱，但其中那一事項，須經公司同意？",44,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-048","陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",48,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-043","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？",43,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-049","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？",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-109-1-bookkeeping-law-046",109,"依公司法規定，下列對於外國公司之敘述，何者錯誤？",false,1786689133837]