[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-111-1-bookkeeping-law-031":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-031","book-111-1-bookkeeping-law-031",111,1,31,"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？",{"A":17,"B":18,"C":19,"D":20},"尊嚴、品質","尊嚴、專業","誠正、專業","誠正、適任","D",null,"本題考點：《記帳士職業倫理道德規範》所列行為準則的名稱辨識，題幹前後兩段敘述各自對應其中一項準則。\n【正解理由】該規範把記帳士執業應遵守的要求整理成若干項有固定名稱的行為準則。「以尊嚴、謹慎及負責態度，依法令執行記帳士業務」講的是執業態度與守法要求，其準則名稱為誠正；「持續進修，提升專業能力及服務品質」講的是專業能力與品質的維持，其準則名稱為適任。《記帳士法》第 17 條第六款把「對於受委任事件，有其他不正當行為或違反或廢弛其業務上應盡之義務」列為記帳士不得為之行為，倫理規範即是將這類義務具體化成準則，兩段敘述合起來正是誠正與適任，故選 D。\n【逐項排除】\n(A) 尊嚴與品質是題幹句中的形容詞與目標用語，不是行為準則的名稱，兩者皆非該規範所列的準則項目。\n(B) 尊嚴同樣不是準則名稱；專業雖出現在「提升專業能力」一語內，但該項準則的正式名稱是適任。\n(C) 誠正對應前段敘述無誤，但後段講進修與服務品質，其準則名稱為適任，以專業替代即不相符。\n(D) 誠正涵蓋依法令、以負責態度執業，適任涵蓋持續進修與服務品質的維持，恰好對應題幹前後兩段，為正確組合。\n【記憶點】前半句講態度與守法記誠正，後半句講進修與能力記適任。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-111-1-bookkeeping-law-030","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？",30,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-111-1-bookkeeping-law-034","商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",34,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-031",114,"A 在民國 111 年 1 月 24 日調離財政部臺北國稅局松山分局，就任新北市稅捐處新店分處，並於民國 112 年 6 月 30 日調離新北市稅捐處新店分處，就任財政部中區國稅局臺中分局，最後在 114 年 9 月 30 日辭職自行開業記帳士事務所，請問 A 不得在何縣市執業？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-031",113,"依商業會計法規定，下列那些敘述屬於會計事項？①水災倉庫存貨毀損 ②喪失重要客戶，預計營業收入減少 3,000 萬元 ③宣告盈餘分配股息紅利 ④匯率變動，應收外幣帳款發生匯兌損失 ⑤擔心原料庫存不足，向供應商電話預訂原料 500 萬元",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-031",112,"下列何者不是商業會計法所稱之主管機關？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-031",110,"有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-031",109,"依商業會計法及相關法規規定，關於原始憑證之敘述，下列何者錯誤？",false,1786689133212]