[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-046":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-046","book-113-1-bookkeeping-law-046",113,1,46,"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？",{"A":17,"B":18,"C":19,"D":20},"基本準則之務實","基本準則之適任","行為準則之務實","行為準則之適任","D",null,"本題考點：記帳士職業倫理道德規範分成基本準則與行為準則兩層，題目描述的持續進修落在哪一層、哪一項。\n【正解理由】記帳士職業倫理道德規範以基本準則揭示執業所應恪守的核心價值，再以行為準則就執業行為逐項具體化。題幹描述的是因應股利所得課稅新制、房地合一 2.0 等修法而參加研習，目的在維持專業能力及服務之效果與品質；這種持續充實專業知能、確保有能力承辦受任事務的要求，對應的是行為準則中的「適任」，故選 D。\n【逐項排除】\n(A) 基本準則之務實：層次與項目都不合。務實著眼於依事實與證據處理受任事務、不作虛偽不實的處理，與能力的更新是兩件事。\n(B) 基本準則之適任：項目名稱雖對，層次錯置。持續進修是可具體檢驗的執業行為要求，屬行為準則層次，不停留在基本準則的價值宣示。\n(C) 行為準則之務實：層次對，項目不對。本題敘述的是能力是否跟得上法令變動，不是對事實的忠實呈現。\n(D) 正確。研習新制以維持專業能力及服務品質，正是行為準則中適任一項所要求的能力維持與更新。\n【記憶點】進修保能力，能力對「適任」，落在行為準則這一層。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-045","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？",45,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-049","若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",49,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-046",114,"下列何者非商業負責人？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-046",112,"甲公司遭掏空百億元資產下市後，假設該公司相關會計作業處理人員於事前曾表示拒絕或提出更正意見有確實證據者，下列何者依商業會計法第 73 條規定，得減輕或免除其刑？①商業負責人 ②查帳會計師 ③主辦、經辦會計人員 ④以電子方式處理會計資料之有關人員 ⑤記帳士、記帳及報稅代理人",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-046",111,"下列何者非商業會計法規定之商業負責人？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-046",110,"中華民國記帳士職業倫理道德規範，由下列何機關研擬發布？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-046",109,"依公司法規定，下列對於外國公司之敘述，何者錯誤？",false,1786689132392]