[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-036":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-036","book-107-1-bookkeeping-law-036",107,1,36,"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？",{"A":17,"B":18,"C":19,"D":20},"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","處分機關告知之救濟期間較法定期間為長者，處分機關雖以通知更正，如相對人或利害關係人信賴原告知之救濟期間，致無法於法定期間內提起救濟，而於原告知之期間內為之者，視為於法定期間內所為","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","對於行政處分聲明不服，因處分機關未為告知或告知錯誤致向無管轄權之機關為之者，該機關應於三十日內移送有管轄權之機關，並通知當事人。前項情形，視為自始向有管轄權之機關聲明不服","D",null,"本題考點：《行政程序法》第 98 條救濟期間告知瑕疵的三種處理，與《行政程序法》第 99 條向無管轄權機關聲明不服時的移送期限。\n【正解理由】《行政程序法》第 99 條第一項明定「對於行政處分聲明不服，因處分機關未為告知或告知錯誤致向無管轄權之機關為之者，該機關應於十日內移送有管轄權之機關，並通知當事人」，法定移送期限為十日；該選項寫成三十日，與條文所定日數不符，故選 D。\n【逐項排除】\n(A) 敘述與《行政程序法》第 98 條第一項相符：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，內容正確。\n(B) 敘述與《行政程序法》第 98 條第二項相符：告知期間較法定期間為長，相對人或利害關係人信賴原告知之救濟期間致無法於法定期間內提起救濟，而於原告知之期間內為之者，視為於法定期間內所為，內容正確。\n(C) 敘述與《行政程序法》第 98 條第三項相符：未告知救濟期間或告知錯誤未為更正致遲誤者，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，內容正確。\n(D) 移送期限寫錯：《行政程序法》第 99 條第一項所定為十日內移送，非三十日；該選項後段「視為自始向有管轄權之機關聲明不服」則與同法第 99 條第二項相符，錯的是前段的日數。\n【記憶點】《行政程序法》第 99 條第一項的移送期限是十日，別和三十日互相污染。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-035","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？",35,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-039","依據行政程序法之規定，下列敘述何者錯誤？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-036",110,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",false,1786689135192]