[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-bookkeeping-law-038":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-038","book-108-1-bookkeeping-law-038",108,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"發現錯誤之日起算","發現錯誤之翌日起算","通知送達之日起算","通知送達之翌日起算","D",null,"本題考點：處分機關告知之救濟期間有誤而以通知更正時，法定期間自何時起算。\n【正解理由】依《行政程序法》第 98 條第一項，「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」。條文把起算事實綁在更正通知的送達，而且是送達的翌日，不是機關內部發現錯誤的時點，故選 D。\n【逐項排除】\n(A) 起算事實是更正通知送達相對人，不是機關發現錯誤；機關何時察覺錯誤並未寫進《行政程序法》第 98 條第一項。\n(B) 同樣以發現錯誤為起點，縱使改成翌日，仍與《行政程序法》第 98 條第一項所定的送達要件不符。\n(C) 事實抓對了是送達，但《行政程序法》第 98 條第一項寫的是「送達之翌日」；《行政程序法》第 48 條第二項亦以「期間以日、星期、月或年計算者，其始日不計算在內」為通則，送達當日不計入。\n(D) 與《行政程序法》第 98 條第一項逐字相符，為正確選項。\n【記憶點】更正通知送到的隔一天，救濟期間才開始跑。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-039","依公司法第 22 條之 1 第 1 項規定，有關公司應每年定期申報之敘述，下列何者錯誤？",39,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-040","非公開發行股票公司，財務報導期間結束日，其財務報表，不必先經會計師查核簽證後，提請股東同意或股東常會承認者為何？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-035","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？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-041","下列有關公司之清算，何者敘述正確？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-038",113,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-038",112,"公司因下列何種原因解散者，應進行清算？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-038",111,"A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-038",110,"依公司法規定，下列敘述何者正確？",false,1786689134747]