[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-047":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-047","book-110-1-bookkeeping-law-047",110,1,47,"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？",{"A":17,"B":18,"C":19,"D":20},"行為準則之務實","基本原則之務實","行為準則之適任","基本原則之適任","A",null,"本題考點：記帳士職業倫理道德規範中「務實」與「適任」的分工，以及基本原則與行為準則的層次差異。\n【正解理由】該規範分為基本原則與行為準則兩個層次：基本原則是價值層面的總則宣示，行為準則則是就具體執業行為態樣所設的規定。務實指的是本於服務精神切實勤勉地做事，適任指的是維持執行業務所需的專業知識與能力。李記帳士在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，是一個具體的作為，且正呼應《記帳士法》第 1 條所揭示「協助納稅義務人記帳及履行納稅義務」的制度目的，屬行為準則中務實一目的體現，故選 A。\n【逐項排除】\n(A) 正確。實地投入、切實為納稅人服務，是務實在具體行為層面的展現，歸行為準則。\n(B) 品目雖同為務實，但基本原則只作抽象的價值宣示，不針對個別行為態樣；本項描述的是一件具體作為，歸屬層次不合。\n(C) 適任所要求的是專業知識與能力的取得與維持，熱心擔任志工並不增減專業能力，品目不合。\n(D) 品目錯在適任，層次也錯在基本原則，兩個變數都與本題情境對不上。\n【記憶點】做事勤不勤看務實，本事夠不夠看適任；描述具體動作就往行為準則找。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-046","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？",46,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-050","張記帳士執行業務收取客戶個人資料時，都依個人資料保護法及相關法令處理，該行為符合記帳士職業倫理道德規範之何準則？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-047",114,"公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-047",113,"臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-047",112,"張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-047",111,"商業會計法對財務報表會計項目之規定，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-047",109,"依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",false,1786689133850]