[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-043":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-113-1-記帳相關法規概要-043","book-113-1-bookkeeping-law-043",113,1,43,"下列有關經聽證做成行政處分之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"行政機關作成行政處分前，認為有必要舉行聽證者，得依職權舉行聽證","行政機關作成經聽證之行政處分，應斟酌全部聽證之結果","行政機關作成經聽證之行政處分，得以書面、言詞或其他方式通知當事人","不服經聽證作成行政處分之當事人，得免除訴願及其先行程序，直接提起行政訴訟","C",null,"本題考點：《行政程序法》對「經聽證作成之行政處分」在處分形式、斟酌義務與救濟途徑上的特別規定。\n【正解理由】依《行政程序法》第 108 條第二項，行政機關作成經聽證之行政處分時，該處分「應以書面為之，並通知當事人」；形式已被限定為書面，沒有改以言詞或其他方式作成的空間。(C) 把它寫成得以書面、言詞或其他方式通知當事人，與該項規定不符，是四個敘述中唯一錯誤的，故選 C。\n【逐項排除】\n(A) 敘述正確。《行政程序法》第 107 條第二款規定，行政機關認為有舉行聽證之必要者，舉行聽證；是否發動繫於機關本身的判斷，而非以人民聲請為要件。\n(B) 敘述正確。《行政程序法》第 108 條第一項規定，行政機關作成經聽證之行政處分時，並應斟酌全部聽證之結果；但法規明定應依聽證紀錄作成處分者，從其規定。\n(C) 敘述錯誤。《行政程序法》第 95 條第一項的「行政處分除法規另有要式之規定者外，得以書面、言詞或其他方式為之」只是通則，經聽證的處分正屬該項所稱法規另有要式規定的情形，回到同法第 108 條第二項的書面要求。\n(D) 敘述正確。《行政程序法》第 109 條規定，不服依前條作成之行政處分者，其行政救濟程序，免除訴願及其先行程序。\n【記憶點】聽證開完，處分只能白紙黑字，不服則不必先訴願。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-042","依商業會計處理準則規定，生產性植物歸屬於下列那一類別項目？",42,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-044","依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",44,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-041","代表商業負責人，規避、妨礙或拒絕法院選派之檢查員，檢查會計帳簿報表及憑證，應處新臺幣 1 萬元以上 5 萬元以下罰鍰。試問該處罰機關為何？",41,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-045","試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",45,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-040","商業負責人應於多久的期間內，將決算書表提請出資人、合夥人或股東承認。在無不法或不正當行為下，決算書表獲得承認後，可解除商業負責人及主辦會計人員對於該年度會計上之責任。",40,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-046","近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",46,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-043",114,"記帳士 A 因對法令錯誤理解，在受理甲有限公司稅務諮詢時給予錯誤訊息，導致甲有限公司申報不實產生逃漏稅而遭裁罰，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-043",112,"自 112 年起，依商業會計處理準則第 16 條規定，長期性之投資不包括下列何者會計項目？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-043",111,"採曆年制且適用商業會計法之甲合夥商號，其主辦會計人員對於該年度會計上之責任，於何時解除？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-043",110,"甲公司投資乙公司，並指定 A 君、B 君及 C 君為代表人，關於甲公司以法人股東身分或以其代表人當選為乙公司之董事或監察人，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-043",109,"下列對於記帳士工作的描述，何者錯誤？①協助納稅義務人完納稅捐 ②作為徵納雙方溝通之橋樑 ③協助納稅義務人完成稅務登記 ④協助稽徵機關簡化稅政 ⑤以委任人之最大利益為優先考量",false,1786689132365]