[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-042":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-042","book-114-1-bookkeeping-law-042",114,1,42,"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",{"A":17,"B":18,"C":19,"D":20},"①②","①③","②③","②④","A",null,"本題考點：記帳士職業倫理道德規範的行為準則中，哪些項目歸屬於「保密」原則。\n【正解理由】保密原則所處理的，是執業過程中取得的資訊如何被使用與保護。①「應謹慎使用及保護其在執行業務過程中所獲得之資訊」直接界定資訊的使用與保護義務；②「執行業務時如有取得個人資料之必要時，應依法令辦理」則把取得個人資料的行為納入法令拘束。兩者的規範客體都是委任關係中的資訊本身，屬保密原則下的行為準則，故選 A。\n【逐項排除】\n(A) ①與②同以資訊及個人資料的保護為內容，正是保密原則的具體化，組合成立。\n(B) ①屬保密無誤，但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」規範的是辦事所須遵循的法律與專業要求，客體不是資訊，故不成立。\n(C) ②屬保密無誤，③如前所述不以資訊保護為內容，整組因而不成立。\n(D) ②屬保密無誤，但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」講的是提供服務所依據的資料來源，與資訊之保密無涉。\n【記憶點】句子裡出現「資訊」「個人資料」才是保密；出現「依法辦事」的是別的原則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-041","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",41,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-114-1-bookkeeping-law-045","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？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-042",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-042",112,"桃園公司 111 會計年度終了日為 111 年 12 月 31 日，決算程序於 112 年 5 月 1 日辦理終了日，試問桃園公司 111 年度各項會計帳簿及財務報表，除應永久保存或有關未結會計事項者外，應至少保存至何時才能辦理銷毀程序？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-042",111,"商業會計法規定商業之決算，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-042",110,"關於分公司之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-042",109,"下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",false,1786689131863]