[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-018":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-112-1-記帳相關法規概要-018","book-112-1-bookkeeping-law-018",112,1,18,"下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",{"A":17,"B":18,"C":19,"D":20},"應由該機關以通知更正之，並自通知送達之翌日起算法定期間","應由該機關以通知更正之，並自通知送達之日起算法定期間","應由該機關之上級機關以通知更正之，並自通知送達之翌日起算法定期間","應由該機關之上級機關以通知更正之，並自通知送達之日起算法定期間","A",null,"本題考點：處分機關告知之救濟期間有錯誤時，由誰更正以及法定期間從哪一天起算。\n【正解理由】《行政程序法》第 98 條第一項規定，處分機關告知之救濟期間有錯誤時，應由該機關以通知更正之，並自通知送達之翌日起算法定期間。條文設了兩個要件：更正主體是原處分機關本身，不是上級機關；法定期間的起算點是通知送達之翌日，不是送達當日。兩個要件同時符合的只有選項A，故選 A。\n【逐項排除】\n(A) 正確。更正主體為該處分機關，法定期間自通知送達之翌日起算，與《行政程序法》第 98 條第一項所定完全相同。\n(B) 錯誤。更正主體雖然正確，但起算點寫成通知送達之日，與《行政程序法》第 98 條第一項所定之翌日起算不符。\n(C) 錯誤。起算點雖然正確，但把更正主體改成該機關之上級機關，《行政程序法》第 98 條第一項課予更正義務的對象是處分機關自己。\n(D) 錯誤。更正主體與起算點兩個要件都與《行政程序法》第 98 條第一項不符。\n【記憶點】自己告知錯就自己通知更正，期間從送達的「翌日」開始算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-017","依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",17,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-019","會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",19,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-016","行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",16,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-020","為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",20,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-015","公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",15,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-021","A 公司實收資本為 2,000 萬元，A 公司全部總資產為 2,200 萬元、總負債為 200 萬元，依公司法第 15 條規定公司之業務及貸款限制，下列關於 A 公司貸與行為之敘述，何者正確？",21,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-018",113,"李君未依法取得代他人處理會計事務之資格，卻私下違規作業。因與客戶發生爭執，故意將某筆重大銷貨收入不為登帳，以致該年度財務報表產生不實的結果。請問：李君最高可能會被處以幾年以下有期徒刑或科新臺幣多少元以下罰金？",{"webId":56,"year":57,"stem":58,"number":14},"book-111-1-bookkeeping-law-018",111,"從事網路拍賣業者，是否須辦理商業登記？",{"webId":60,"year":61,"stem":62,"number":14},"book-110-1-bookkeeping-law-018",110,"依商業會計法第 5 條第 2 項之規定，關於公司組織主辦會計之任免，除章程有較高規定外，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-109-1-bookkeeping-law-018",109,"依商業會計處理準則規定，下列何項非屬權益項目？",{"webId":68,"year":69,"stem":70,"number":14},"book-108-1-bookkeeping-law-018",108,"甲公司 107 年 12 月 31 日有營利事業所得稅之應收退稅款及應付所得稅，則該兩項應收、應付所得稅款，於 107 年度資產負債表應如何列示？",false,1786689132622]