[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-111-1-記帳相關法規概要-004","book-111-1-bookkeeping-law-004",111,1,4,"下列何者不是記帳士職業倫理道德規範中，要求記帳士應遵守之基本原則？①誠正 ②獨立 ③適任 ④保密 ⑤務實 ⑥廉潔",{"A":17,"B":18,"C":19,"D":20},"①③④⑤","②③④⑤","①②⑤⑥","②⑥","D",null,"本題考點：記帳士職業倫理道德規範所要求的基本原則有哪幾項，題目問的是不屬於基本原則者。\n【正解理由】《記帳士職業倫理道德規範》就記帳士執業所揭示的基本原則為誠正、適任、保密與務實四項，②獨立與⑥廉潔都不在這份基本原則之內，而把這兩項且僅有這兩項放在一起的選項只有一個，故選 D。其中保密一項，在《記帳士法》第 17 條第一款也有相對應的禁止規定，即記帳士不得未經委任人之許可，洩漏業務上之秘密；至於「獨立」通常是查核簽證工作被要求的立場，而同法第 13 條第二項明定記帳士業務不包括受委任辦理各項稅捐之查核簽證申報，兩者可以並列對照記憶。\n【逐項排除】\n(A) ①誠正、③適任、④保密、⑤務實四項都屬於該規範所列的基本原則，本組合沒有任何一項符合題目所問的「不是」。\n(B) ③適任、④保密、⑤務實三項是基本原則，只有②獨立不是，本組合夾了三個屬於基本原則的項目。\n(C) ①誠正與⑤務實是基本原則，雖然②獨立與⑥廉潔確實不在其列，本組合仍混入兩個屬於基本原則的項目。\n(D) ②獨立與⑥廉潔都不屬於該規範所列的基本原則，整組都符合題目所問的「不是」，為正解。\n【記憶點】記帳士的基本原則是誠正、適任、保密、務實四項，獨立與廉潔不在這四項裡面。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-003","下列對記帳士法立法目的之敘述，何者正確？①建立記帳士制度 ②協助納稅義務人記帳 ③協助納稅義務人履行納稅義務 ④協助公司建立現代化自動稅務管理系統 ⑤協助營利事業建立稅務簽證申報制度 ⑥協助稽徵機關簡化稅政",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-005","下列涉及現金之交易，何者違反商業會計法第 9 條有關商業之支出，達一定金額者，應使用之支付工具或方法之規定？①甲公司購買機器設備開立 350 萬元支票給賣方 ②乙銀行將其核准之貸款金額 200 萬元存入客戶帳戶 ③丙公司以現金 150 萬元支付購買辦公室之頭期款 ④丁公司出售汽車而自某君收到 110 萬元現金 ⑤戊公司以活期存款取款條自銀行提領 105 萬元現金支付廠商貨款",5,{"webId":35,"stem":36,"number":37,"year":12,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-006","依商業會計法規定，有關公司組織之主辦會計人員任免規定，下列敘述何者正確？",6,{"webId":43,"stem":44,"number":13,"year":12,"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？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-111-1-bookkeeping-law-007","依商業會計處理準則第 24 條規定，下列那一種資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"book-114-1-bookkeeping-law-004",114,"根據商業會計法第 12 條之規定，商業得依其實際業務情形、會計事務之性質、內部控制及管理上之需要，訂定何種作業程序？",{"webId":55,"year":56,"stem":57,"number":14},"book-113-1-bookkeeping-law-004",113,"下列對於記帳士參加防制洗錢及打擊資恐在職訓練之敘述，何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"book-112-1-bookkeeping-law-004",112,"記帳士若違反記帳士暨記帳及報稅代理人防制洗錢與打擊資恐辦法規定，其相關之裁處及調查由下列何機關辦理？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-004",110,"張三於 109 年考取記帳士並取得記帳士證書，106 年以前任職財政部臺北國稅局，108 年調任財政部北區國稅局新竹分局，109 年調任財政部中區國稅局臺中分局，110 年轉任彰化縣地方稅務局，在各稅捐機關任職期間皆擔任稅務員，於 110 年 12 月 31 日離職，並於 111 年 1 月 1 日起任記帳士，自其離職之日起 3 年內，不得於何縣、市區域內執行記帳士職務？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-004",109,"依記帳士法規定，有關充任記帳士之情事，下列敘述何者正確？",false,1786689132954]