[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-005":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-113-1-記帳相關法規概要-005","book-113-1-bookkeeping-law-005",113,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"誠正","務實","保密","適任","C",null,"本題考點：記帳士職業倫理道德規範中誠正、務實、適任與保密四項要求的分工，以及婉拒委任這個行為分別觸及哪幾項。\n【正解理由】李記帳士是在接受委任之前，評估自己欠缺處理競選帳務的經驗、時限上也難以負荷，因而婉拒。這個判斷同時觸及適任（能力與時間是否足以勝任該案件）、務實（依真實條件而非樂觀想像作評估）與誠正（不隱瞞能力不足而勉強承接）。保密所規範的則是對執業過程中知悉之事項不得外洩，其法律面的表述見《記帳士法》第 17 條第 1 款，記帳士不得未經委任人之許可，洩漏業務上之秘密；其前提是已有委任關係並因而知悉秘密。本件既未受任，保密與這個婉拒的決定關聯最低，故選 C。\n【逐項排除】\n(A) 誠正有關聯。如實表明自身經驗與時間不足，而非先接下再說，正是誠正的展現。\n(B) 務實有關聯。就案件性質、所需工時與自身條件作真實評估，屬務實要求的內容。\n(D) 適任有關聯。承接前確認具備勝任所需的專業能力與時間，是適任的核心。\n(C) 保密關聯最低。其作用時點在委任成立並知悉秘密之後，本件停在締約前，不生洩密問題。\n【記憶點】適任、務實、誠正管「接不接」，保密管「接了之後說不說」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-004","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？",4,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-008","下列何者屬於對外會計事項？①倉庫失火未投保的存貨焚毀 ②銀行撥款先前申貸的款項入帳 ③繳納本期營業稅 ④提列折舊 ⑤發放現金股利 ⑥業主自商業提取商品自用",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-005",114,"甲有限公司 110 年 9 月以新臺幣 200 萬元購進商品一批，另以新臺幣 110 萬元售予個人 A 一批商品，請問甲有限公司該二商品交易之收支，依商業會計法第 9 條規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-005",112,"張無忌於 107 年以前任職財政部中區國稅局彰化分局，109 年調任財政部北區國稅局新竹分局，110 年 1 月 4 日轉任桃園市政府地方稅務局，在各稅捐機關任職期間皆擔任稅務職系稅務員，於 111 年 1 月 4 日轉任財政部臺北國稅局主計室隨後於 112 年 1 月 1 日從臺北國稅局主計室會計股辦理退休離職，張員於 110 年考取記帳士並取得記帳士證書並準備於 112 年 2 月 1 日起執業，請問張員於 112 年 2 月當下不得於何縣、市區域內執行記帳士職務？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-005",111,"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",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-005",110,"吳記帳士於臺中市設立記帳士事務所，登錄執行業務區域為臺中市、彰化縣、苗栗縣、南投縣，有關於吳記帳士加入記帳士公會事宜，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-005",109,"依記帳士法規定，記帳士應交付懲戒之情事，下列敘述何者正確？",false,1786689131990]