[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-035":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-035","book-105-1-bookkeeping-law-035",105,1,35,"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？",{"A":17,"B":18,"C":19,"D":20},"3 個月","6 個月","1 年","3 年","C",null,"本題考點：《行政程序法》對處分機關未告知救濟期間或告知錯誤未更正時，聲明不服期間的補救規定。\n【正解理由】依《行政程序法》第 98 條第三項：「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，如自處分書送達後一年內聲明不服時，視為於法定期間內所為。」條文以「自處分書送達後一年內」為界線，只要在這段期間內聲明不服，就擬制為在法定期間內提出，故選 C。\n【逐項排除】\n(A) 三個月不是本項所定期間；《行政程序法》第 128 條第二項的三個月，是程序重開申請應自法定救濟期間經過後三個月內為之，主體與事由都不同。\n(B) 六個月未出現在《行政程序法》第 98 條的任何一項，該條三項所用的時間概念是通知送達之翌日、原告知之期間與一年。\n(C) 一年與《行政程序法》第 98 條第三項的文字相符，起算點是處分書送達後，效果是視為於法定期間內所為，本項正確。\n(D) 三年並非《行政程序法》第 98 條所定期間，把補救期間拉長為三年與該條第三項文字牴觸。\n【記憶點】沒告知或告錯又不更正，送達後一年內聲明不服都算數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-034","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？",34,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-038","依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-035",114,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-035",113,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-035",112,"主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-035",111,"關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",false,1786689136076]