[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-記帳相關法規概要-042","book-106-1-bookkeeping-law-042",106,1,42,"甲商行經查遷離原址，逾 6 個月未申請商業登記之變更登記，經縣政府通知仍未辦理，該縣縣政府依商業登記法第 29 條第 1 項第 3 款，撤銷其商業登記，則縣政府此項行為下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"屬行政罰","屬無瑕疵行政處分","應通知商業負責人陳述意見，始得據以撤銷","不須給予商業負責人陳述意見機會","C",null,"本題考點：主管機關依《商業登記法》第 29 條第一項第三款撤銷商業登記前，是否須依《行政程序法》第 102 條給予陳述意見之機會。\n【正解理由】撤銷商業登記將使該商業喪失已登記的法律地位，屬限制或剝奪人民權利之行政處分。依《行政程序法》第 102 條，行政機關作成限制或剝奪人民自由或權利之行政處分前，除已依同法第三十九條規定通知處分相對人陳述意見，或決定舉行聽證者外，應給予該處分相對人陳述意見之機會，但法規另有規定者從其規定；本件商業所受者僅是辦理變更登記之通知，並非陳述意見之通知，且無另設之排除規定。故縣政府應先通知商業負責人陳述意見，始得撤銷，故選 C。\n【逐項排除】\n(A) 敘述錯誤。縣政府所為者是依《商業登記法》第 29 條第一項第三款除去已登記法律狀態之處分，並非對違規行為科處制裁之行政罰。\n(B) 敘述錯誤。未依《行政程序法》第 102 條給予陳述意見即作成處分，程序已有瑕疵；同法第 114 條第一項第三款並將此列為得於事後給予陳述意見而補正之情形。\n(C) 敘述正確。理由如上。\n(D) 敘述錯誤。《行政程序法》第 103 條列舉八款得不給予陳述意見之情形，例如大量作成同種類之處分、情況急迫、行政強制執行時所採取之各種處置等，本件不在其中。\n【記憶點】剝奪權利的處分作成前先讓人講話——《行政程序法》第 102 條是原則，同法第 103 條的八款才是例外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-041","甲公司為乙公司法人股東，指定張三代表行使職務，若①依公司法第 27 條第 1 項規定，甲公司當選為董事及董事長，或②依公司法第 27 條第 2 項規定，張三當選為董事及董事長，則乙公司登記之董事、董事長為何者？",41,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-043","依商業登記法之規定，下列何者錯誤？",43,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-040","關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",40,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-044","依公司法及相關法規之規定，分公司終止營業，應於終止營業後十五日內，向主管機關申請何種登記？",44,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-039","丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",39,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-045","依公司法及相關法規之規定，公司為合併時，存續之公司，應向主管機關辦理何種登記？",45,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-042",114,"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",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-042",110,"關於分公司之敘述，下列何者錯誤？",false,1786689135668]