[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-030":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-111-1-記帳相關法規概要-030","book-111-1-bookkeeping-law-030",111,1,30,"記帳士參與財政部或財政部各地區國稅局舉辦座談會，就稅制及稅政提出相關建言，符合記帳士職業倫理道德規範下列那一項行為準則？",{"A":17,"B":18,"C":19,"D":20},"尊嚴","務實","專業","公正","B",null,"本題考點：記帳士職業倫理道德規範所列各項行為準則的內涵，以及參與稅制稅政座談並提出建言應歸入何者。\n【正解理由】記帳士職業倫理道德規範將記帳士應遵循的行為準則分列數項，其中「務實」指的是本於執業實務所見，對稅制與稅政的運作提出具體可行的意見，使制度更貼近徵納雙方的實際情形；記帳士出席財政部或財政部各地區國稅局舉辦的座談會，就稅制及稅政提出相關建言，正是以第一線實務經驗回饋制度面的作為，符合該項準則，故選 B。\n【逐項排除】\n(A) 不合。尊嚴著眼於維護記帳士的職業形象與言行品位，不得有損及職業聲譽之舉，與對稅制提出建言的性質不同。\n(B) 正確，為本題答案，理由如上。\n(C) 不合。專業著眼於充實記帳及報稅的專門知能、持續進修並依專業判斷提供服務，重心在自身能力的維持，而非對制度提出興革意見。\n(D) 不合。公正著眼於執業時立場中立、不偏袒任何一方，其適用場合是處理受委任事件及面對稅捐稽徵機關時所應保持的態度。\n【記憶點】提建言看「務實」、守形象看「尊嚴」、充實知能看「專業」、不偏頗看「公正」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-029","除有未結會計事項者外，商業會計法規定會計帳簿應於年度決算程序辦理終了後，至少保存幾年？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-111-1-bookkeeping-law-031","記帳士應以尊嚴、謹慎及負責態度，依法令執行記帳士業務並持續進修，提升專業能力及服務品質，符合記帳士職業倫理道德規範下列那些行為準則？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-111-1-bookkeeping-law-028","關於記帳及編製報表基礎，稅法與商業會計法規定不相同時，商業之財務會計，應如何處理？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-111-1-bookkeeping-law-032","關於公司登記效力之敘述，下列何者錯誤？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-111-1-bookkeeping-law-027","有關商業會計事務登帳之規定，下列敘述何者錯誤？",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-033","關於公司登記，下列敘述何者正確？",33,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-030",114,"下列何者非不得充任記帳士之原因？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-030",113,"依商業會計法第 10 條規定，商業之會計基礎，原則上應採權責發生制，但若在平時採用現金收付制者，應在何時依權責發生制予以調整？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-030",112,"記帳憑證保管期限屆滿，經下列何者核准，得予以銷毀？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-030",110,"依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-030",109,"依商業會計法規定，商業具有控制能力或重大影響力之長期股權投資，應採用下列何種方法衡量？",false,1786689133203]