[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-049":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-049","book-110-1-bookkeeping-law-049",110,1,49,"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？",{"A":17,"B":18,"C":19,"D":20},"行為準則之務實","基本原則之務實","行為準則之誠正","基本原則之誠正","C",null,"本題考點：面對委任人要求配合美化帳目仍堅持依法處理，對應職業倫理道德規範行為準則中的「誠正」。\n【正解理由】受委任處理商業會計事務者本就受《商業會計法》拘束：同法第 5 條第五項明定商業會計事務之處理，得委由會計師或依法取得代他人處理會計事務資格之人處理；同法第 71 條第一款則對「依法受託代他人處理會計事務之人員」，以明知為不實之事項而填製會計憑證或記入帳冊者，科處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金。林記帳士拒絕為融資而調整帳目，守住的正是不作不實記載的誠實正直分際；這是就受託處理會計事務的具體情境所為，屬行為準則中誠正一目，故選 C。\n【逐項排除】\n(A) 務實講的是受委任事務辦得勤勉切實，本題的爭點是要不要照實記帳，屬誠實問題而非勤勉問題。\n(B) 品目錯在務實，層次也錯在基本原則，兩個變數都對不上本題情境。\n(C) 正確。堅持依法令與一般公認會計原則處理、不配合調整帳目，是誠正在具體執業情境中的展現。\n(D) 誠正的品目相符，但基本原則只作抽象的價值宣示；本題描述的是特定情境下的具體抉擇，應歸行為準則。\n【記憶點】客戶要你「調一下帳」時說得出口的那個「不」，就是誠正。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"session":13},"book-111-1-bookkeeping-law-001","記帳士公會依章程所載，置理事 15 人。請問下期改選理事時，現任理事中最多有幾人可連任？",111,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":41,"session":13},"book-111-1-bookkeeping-law-002","在高雄市登錄執業之記帳士陳小姐欲將其記帳士事務所遷移至臺北市，有關辦理變更登錄之敘述，下列何者正確？",2,[51,55,59,63,66],{"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":41,"stem":65,"number":14},"book-111-1-bookkeeping-law-049","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":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-049",109,"依商業登記法規定，下列何者屬於應依法申請登記之商業？",false,1786689133871]