[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-035","book-107-1-bookkeeping-law-035",107,1,35,"授予利益之合法行政處分，有發生准許廢止情形者，得由原處分機關依職權為全部或一部之廢止，然此項廢止應自廢止原因發生後多久期限內為之？",{"A":17,"B":18,"C":19,"D":20},"半年","一年","二年","三年","C",null,"本題考點：《行政程序法》第 124 條就授予利益之合法行政處分廢止所設的期間限制。\n【正解理由】《行政程序法》第 123 條列舉授予利益之合法行政處分得由原處分機關依職權為全部或一部廢止的五款情形，包括法規准許廢止者、原處分機關保留行政處分之廢止權者、附負擔之行政處分受益人未履行該負擔者、行政處分所依據之法規或事實事後發生變更致不廢止該處分對公益將有危害者，以及其他為防止或除去對公益之重大危害者。同法第 124 條緊接著規定「前條之廢止，應自廢止原因發生後二年內為之」，期間自廢止原因發生時起算，故選 C。\n【逐項排除】\n(A) 半年：《行政程序法》第 124 條所定期間為二年，該條並無半年的規定。\n(B) 一年：一年的期間出現在《行政程序法》第 98 條第三項，指未告知救濟期間或告知錯誤未為更正時，自處分書送達後一年內聲明不服者視為於法定期間內所為，與廢止期間無涉。\n(C) 二年：正確，《行政程序法》第 124 條逐字所定即為自廢止原因發生後二年內為之。\n(D) 三年：《行政程序法》第 124 條未設三年期間。\n【記憶點】《行政程序法》第 124 條的廢止期間自廢止原因發生起算二年，起點不是處分作成日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-034","當行政處分有不能由書面處分中得知處分機關之情形時，其效力為何？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-036","下列有關行政程序法對行政救濟相關規定之敘述何者錯誤？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-033","依商業會計處理準則之規定，記帳錯誤如更正後影響總數者，應如何處理？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-037","授予利益之違法行政處分之撤銷，當受益人因信賴該處分致遭受財產上之損失者，下列敘述何者錯誤？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-032","營利事業收到股東依其出資比例捐贈的資產時，該項受贈資產應如何認列？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-038","無效之行政處分，自何時起失其效力？",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,1786689135184]