[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-034":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-105-1-記帳相關法規概要-034","book-105-1-bookkeeping-law-034",105,1,34,"依行政程序法規定，違法行政處分於法定救濟期間經過後，原處分機關或其上級機關得依職權為全部或一部之撤銷。而該撤銷應自原處分機關或其上級機關知有撤銷原因時起幾年內為之？",{"A":17,"B":18,"C":19,"D":20},"1 年內","2 年內","3 年內","5 年內","B",null,"本題考點：《行政程序法》對違法行政處分依職權撤銷權所設的行使期間及其起算點。\n【正解理由】依《行政程序法》第 117 條，違法行政處分於法定救濟期間經過後，原處分機關得依職權為全部或一部之撤銷，其上級機關亦得為之。至於這個撤銷權可以拖多久，同法第 121 條第一項規定：「第一百十七條之撤銷權，應自原處分機關或其上級機關知有撤銷原因時起二年內為之。」起算點繫於「知有撤銷原因」而非處分作成日，期間則為二年，故選 B。\n【逐項排除】\n(A) 一年不是撤銷權的期間；《行政程序法》第 98 條第三項所定的一年，是未告知救濟期間或告知錯誤未更正時聲明不服的期間，兩者性質不同。\n(B) 二年與《行政程序法》第 121 條第一項的文字相符，且自原處分機關或其上級機關知有撤銷原因時起算，本項正確。\n(C) 三年未見於《行政程序法》第 121 條；該條就撤銷權與補償請求權所定的數字分別是二年與五年，沒有三年。\n(D) 五年是《行政程序法》第 121 條第二項所定，補償請求權自處分撤銷時起逾五年者亦消滅的外部界限，不是撤銷權本身的行使期間。\n【記憶點】違法處分的職權撤銷，自知悉撤銷原因起算二年。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-033","會計人員離職或變更職務時，依法至遲應於幾日內辦理交代？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-035","依據行政程序法，處分機關未告知救濟期間或告知錯誤未為更正，致相對人或利害關係人遲誤者，如自處分書送達後多久時間內聲明不服時，視為於法定期間內所為？",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-032","下列何種情事發生時，商業負責人得令經辦及主管該事項之人員，分別或共同證明其會計事項？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-036","依據民國 104 年新修正之行政程序法，授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，下列敘述何者錯誤？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-031","依商業會計法規定，其中「代表商業負責人」在有限公司係指：",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-037","依行政程序法規定，有關行政處分時，得為附款之敘述，下列何者錯誤？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",false,1786689136063]