[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-045":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-045","book-113-1-bookkeeping-law-045",113,1,45,"試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",{"A":17,"B":18,"C":19,"D":20},"記帳士法：財政部；記帳士職業倫理道德規範：財政部","記帳士法：立法院；記帳士職業倫理道德規範：財政部","記帳士法：財政部；記帳士職業倫理道德規範：中華民國記帳士公會全國聯合會","記帳士法：立法院；記帳士職業倫理道德規範：中華民國記帳士公會全國聯合會","D",null,"本題考點：法律與同業自律規範的制定主體不同——記帳士法是法律，記帳士職業倫理道德規範是公會的自律文件。\n【正解理由】《記帳士法》第 39 條第一項規定「本法自公布日施行」，第二項並以「本法中華民國九十八年五月二十六日修正之條文」記載其修正，可見它循法律的立法與公布程序而生，制定機關是立法院；財政部在《記帳士法》第 3 條中的地位是「本法所稱主管機關」，屬執行與監督者，不是制定者。至於記帳士職業倫理道德規範，是由《記帳士法》第 20 條、第 22 條所定的記帳士公會全國聯合會，本於同業自律訂定，故選 D。\n【逐項排除】\n(A) 兩者都算到財政部：與《記帳士法》第 3 條把財政部定位為主管機關的文義不合，也錯置了自律規範的來源。\n(B) 記帳士法歸立法院這半段正確，但職業倫理道德規範並非財政部發布的法規命令，後半段錯誤。\n(C) 記帳士法歸財政部錯誤。財政部依《記帳士法》第 5 條第二項、第 32 條等規定得訂定證書核發及懲戒委員會組織等辦法，那是依法律授權而發布的命令，與制定法律本身是兩件事。\n(D) 正確。記帳士法由立法院制定，記帳士職業倫理道德規範由中華民國記帳士公會全國聯合會訂定，兩個主體分屬國家立法與同業自律。\n【記憶點】法律出自立法院，自律規範出自公會全國聯合會。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-044","依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",44,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-046","近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",46,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-043","下列有關經聽證做成行政處分之敘述，何者錯誤？",43,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-047","臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",47,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-042","依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",42,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-048","授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",48,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-045",114,"記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-045",112,"甲公司會計人員於申報 111 年度營利事業所得稅時，發現交際費帳上金額$400,000，依營利事業所得稅查核準則規定所計算之限額為$250,000，甲公司會計人員應如何處理？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-045",111,"下列何者非屬商業會計法之適用範圍？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-045",110,"關於獨資、合夥事業之商業登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-045",109,"在記帳士職業倫理道德規範中，下列何項基本原則係提供外界對記帳士判斷寄予信賴之基礎？",false,1786689132382]