[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-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-113-1-記帳相關法規概要-004","book-113-1-bookkeeping-law-004",113,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"接受此項訓練，與記帳士職業倫理道德規範無關","參加訓練前應向所屬公會報備","得以實體或視訊課程方式進行","每年訓練時數超過 2 小時部分不予認定","C",null,"本題考點：記帳士參加防制洗錢及打擊資恐在職訓練的授課形式與時數認定方向。\n【正解理由】防制洗錢及打擊資恐的在職訓練，目的在使執業者持續更新對洗錢與資恐態樣的辨識能力，故規範對授課形式採開放立場，實體課程與視訊課程均屬容許的方式，不以親自到場為唯一途徑；至於時數，係設定應完成的下限，屬最低要求而非上限。形式可彈性、時數有底線，故選 C。\n【逐項排除】\n(A) 敘述錯誤。此項訓練涉及執業者的專業能力與正直義務，記帳士職業倫理道德規範所要求的適任，本即包含持續維持勝任業務所需之能力，兩者並非無關。\n(B) 敘述錯誤。訓練係向辦理訓練之單位報名並由其認定時數，並無參加前先向所屬公會報備的程序要求。\n(C) 敘述正確。實體課程與視訊課程都屬容許的授課方式，認定重點在課程內容與完成時數，而不在是否親自到場。\n(D) 敘述錯誤。時數規定是最低門檻，超過門檻只代表受訓更充分，不生超過部分不予認定的效果。\n【記憶點】形式看得寬，時數只設地板不設天花板。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-003","下列何者非記帳士公會章程之必要記載事項？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-005","某候選人洽請李記帳士為其競選活動處理帳務申報事宜，但李記帳士擔心其並無類似經驗，且因時限考量，經評估後婉拒接受委任。請問李記帳士之作為，與我國記帳士職業倫理道德規範中的那一項要求關聯性最低？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-002","對於記帳士、記帳及報稅代理人及其設立或登錄執業之事務所，有關「洗錢防制與打擊資恐風險內部控制」措施之敘述，下列何者錯誤？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-006","在記帳士事務所任職的助理黃君，有以下何種作為時，將被視為違反記帳士職業倫理道德規範？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"book-113-1-bookkeeping-law-001","依記帳士法規定，下列何者非記帳士與委任人訂立之委任書與記帳士執行業務應設置簿冊，兩者皆應載明之法定事項？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"book-113-1-bookkeeping-law-007","關於商業記帳本位與記帳文字之規定，下列敘述何者錯誤？",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-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":59,"year":60,"stem":61,"number":14},"book-111-1-bookkeeping-law-004",111,"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",{"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,1786689131983]