[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-041":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-114-1-記帳相關法規概要-041","book-114-1-bookkeeping-law-041",114,1,41,"下列何者為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客觀 ②誠正 ③遵法 ④務實 ⑤注意 ⑥保密 ⑦適任",{"A":17,"B":18,"C":19,"D":20},"①③⑤⑦","②④⑥⑦","②③④⑤","④⑤⑥⑦","B",null,"本題考點：記帳士職業倫理道德規範所揭示的基本原則有哪幾項。\n【正解理由】依《記帳士職業倫理道德規範》，記帳士執行業務應遵守的基本原則為誠正、務實、保密、適任四項：誠正指以正直誠實的態度處理受任事務，務實指依法令及主管機關發布之資料切實提供服務，保密指謹慎使用並保護執業所獲得之資訊，適任指維持足以勝任受任工作的專業能力。題目所列編號依序對應②誠正、④務實、⑥保密、⑦適任，故選 B。\n【逐項排除】\n(A) 該組含①客觀、③遵法、⑤注意三項，均非規範所列的基本原則名目，縱使⑦適任一項無誤，整組仍不成立。\n(B) ②誠正、④務實、⑥保密、⑦適任四項齊備，與規範所定基本原則完全相符，且無多列。\n(C) 該組保留②誠正卻併入③遵法、⑤注意，並漏掉⑥保密與⑦適任，四項中錯三項。\n(D) 該組保留④務實、⑥保密、⑦適任，卻混入⑤注意而漏掉②誠正，同樣不是規範所定的四項基本原則。\n【記憶點】基本原則各取一字記成「誠、務、密、適」，湊不齊或多一項都不選。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-040","依據公司法第 7 條之規定，公司申請設立登記之資本額，應於申請設立登記時或設立登記後 30 日內，檢送經何者查核簽證之文件？",40,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-042","下列關於記帳士職業倫理道德規範中之行為準則，何者符合「保密」？①應謹慎使用及保護其在執行業務過程中所獲得之資訊 ②執行業務時如有取得個人資料之必要時，應依法令辦理 ③應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",42,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-039","甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",39,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-043","記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",43,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-038","甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-044","A 未取得記帳士資格卻執行記帳士業務，請問下列敘述何者正確？",44,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-041",113,"代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-041",112,"會計憑證，應按日或按月裝訂成冊，以利管理，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-041",111,"依商業會計處理準則規定，下列會計項目，何者為流動負債？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-041",110,"依商業登記法規定，有關限制行為能力人之商業行為，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-041",109,"乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",false,1786689131856]