[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-035","book-108-1-bookkeeping-law-035",108,1,35,"未記明理由之書面行政處分，且非屬行政程序法第 111 條之無效者，依行政程序法規定，下列何者敘述錯誤？",{"A":17,"B":18,"C":19,"D":20},"未限制人民之權益者，得不記明理由","如必須記明理由者，該瑕疵行政處分更正後即可完善","已於事後記明之補正行為，僅得於訴願程序終結前為之","已於事後記明之補正行為，得不經訴願程序者，僅得於向行政法院起訴前為之","B",null,"本題考點：書面行政處分漏未記明理由，走的是「補正」而非「更正」，以及補正得為之的最後時點。\n【正解理由】依《行政程序法》第 114 條第一項第二款，違反程序或方式規定之行政處分，除依《行政程序法》第 111 條規定而無效者外，因「必須記明之理由已於事後記明者」而補正。條文用的是補正；《行政程序法》第 101 條第一項所稱之更正，適用對象限於行政處分「有誤寫、誤算或其他類此之顯然錯誤者」，兩者的要件與程序都不同。B 把欠缺理由的瑕疵說成更正後即可完善，與條文用語不符，故選 B。\n【逐項排除】\n(A) 《行政程序法》第 97 條第一款明定書面之行政處分「未限制人民之權益者」得不記明理由，本項與條文相符。\n(B) 欠缺理由屬程序或方式的瑕疵，其治癒途徑是《行政程序法》第 114 條第一項第二款的補正，而非《行政程序法》第 101 條第一項針對顯然錯誤所設的更正，本項為錯誤選項。\n(C) 《行政程序法》第 114 條第二項前段規定，第一項第二款至第五款之補正行為，僅得於訴願程序終結前為之，本項正確。\n(D) 《行政程序法》第 114 條第二項後段規定，得不經訴願程序者，僅得於向行政法院起訴前為之，本項正確。\n【記憶點】顯然錯誤才叫更正，理由漏寫叫補正，而補正的門在訴願終結或起訴前就關上。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-034","商業之財務報表，下列敘述何者正確？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-036","依行政程序法第 103 條規定，行政機關得不給予處分相對人陳述意見之機會，不包括下列何種情形？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-033","請問下列何者不符綜合損益表中收益的定義：",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-037","公法上之請求權，於請求權人為甲行政機關，無法律另有規定，至 107 年 12 月 31 日止已經過 4 年，甲行政機關於 108 年 7 月 1 日作成為實現該權利之 A 行政處分，如 A 行政處分①被撤銷或廢止或其他事由而溯及既往失效時、②不得訴請撤銷或因其他原因失其效力後，則該請求權至何時時效完成而消滅？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-032","台中公司與蔡記帳士簽訂委任書，委託蔡記帳士為台中公司記帳及報稅，蔡記帳士未經台中公司許可，洩漏業務上之秘密，就該事件下列何者敘述正確？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-038","依據行政程序法第 98 條規定，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，並自何時起算法定期間？",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,1786689134726]