[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-006":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-006","book-113-1-bookkeeping-law-006",113,1,6,"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？",{"A":17,"B":18,"C":19,"D":20},"未經客戶同意，洩漏業務上之秘密","依指示在特定時間將客戶相關的帳務資料文件等送交主管機關","拒絕客戶因貸款需求，協助美化財務報表之請託","記帳士職業倫理道德規範僅適用於記帳士，黃君係助理人員，因此並無適用問題","A",null,"本題考點：記帳士事務所助理人員的行為分際，核心在保密義務的範圍以及倫理規範的適用對象。\n【正解理由】《記帳士法》第 17 條第 1 款明定記帳士不得未經委任人之許可，洩漏業務上之秘密；記帳士職業倫理道德規範亦要求事務所所屬人員一體遵守保密要求，助理因職務而接觸委任人的帳務資料，自受同一拘束。黃君未經客戶同意即洩漏業務上之秘密，正落在這個禁止範圍之內，故選 A。\n【逐項排除】\n(A) 構成違反。未經委任人許可而洩漏業務上之秘密，是保密義務最直接的破壞方式。\n(B) 不構成違反。依指示於特定時間將帳務資料送交主管機關，屬配合主管機關提示文件的正當業務行為；《記帳士法》第 17 條第 2 款反而把對業務事件主管機關通知提示有關文件或答覆有關查詢事項無正當理由拒絕或遲延列為禁止行為。\n(C) 不構成違反，反屬正辦。協助美化財務報表將使報表不實，《商業會計法》第 71 條對以明知為不實之事項而填製會計憑證或記入帳冊、或以其他不正當方法致使財務報表發生不實之結果者定有刑責，拒絕請託才是正確作法。\n(D) 敘述錯誤。倫理規範及於事務所所屬人員，記帳士對其助理之執業行為亦負《記帳士法》第 17 條第 6 款所稱業務上應盡之義務。\n【記憶點】對外洩密是禁止，對主管機關提示文件是義務，方向剛好相反。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-009","商業自辦員工午餐，部分蔬果係購自市場小販，無法取得原始憑證。下列有關帳務處理之敘述，何者正確？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-006",114,"屏東公司派 A 到市場購買中元節拜拜需用的三牲及水果，由於肉販及菜販無法給予 A 相關之原始憑證。試問依照商業會計法第 19 條的規定，正確之處理方式為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-006",112,"李記帳士係臺北市記帳士公會會員，依據記帳士法之規定，記帳士不得在登錄區域內，執行下列那項業務？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-006",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-006",110,"公營事業會計事務之處理，應否適用商業會計法之敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-006",109,"依記帳士法規定，有關記帳士之執行業務，下列敘述何者正確？",false,1786689131999]