[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-048":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-114-1-記帳相關法規概要-048","book-114-1-bookkeeping-law-048",114,1,48,"交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"交通科技執法是機器作成的行政處分，得不記明理由","交通科技執法的書面行政處分，仍必須要署名，不得以蓋章為之","交通科技執法得不給予陳述意見的機會","交通科技執法之救濟期間有錯誤時，應由處分機關以通知更正之，並自通知送達之日起算為法定期間","A",null,"本題考點：以自動化科技儀器大量作成的交通違規處分，在《行政程序法》書面記載事項、陳述意見與救濟期間更正上的規定。\n【正解理由】依《行政程序法》第 97 條，書面之行政處分有該條所列各款情形之一者得不記明理由，其第三款即「大量作成之同種類行政處分或以自動機器作成之行政處分依其狀況無須說明理由者」。交通科技執法以儀器監測、自動舉發違規，正是以自動機器大量作成之同種類處分，符合該款，故選 A。\n【逐項排除】\n(A) 正確。合於《行政程序法》第 97 條第三款「以自動機器作成之行政處分依其狀況無須說明理由者」，得不記明理由。\n(B) 錯誤。《行政程序法》第 96 條第一項第四款但書明定「以自動機器作成之大量行政處分，得不經署名，以蓋章為之」，並非不得以蓋章為之。\n(C) 錯誤。《行政程序法》第 102 條規定作成限制或剝奪人民自由或權利之行政處分前，應給予相對人陳述意見之機會；免除須逐案落入《行政程序法》第 103 條所列各款情形，不因使用科技儀器而當然免除。\n(D) 錯誤。《行政程序法》第 98 條第一項規定救濟期間告知有錯誤時，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」，本項寫成自送達之日起算，起算日短了一天。\n【記憶點】自動機器大量作成，可省理由、可蓋章免署名；但陳述意見要逐案認定，救濟期間一律翌日起算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-047","公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",47,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-114-1-bookkeeping-law-049","依據行政程序法之規定，下列敘述何者錯誤？",49,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-114-1-bookkeeping-law-046","下列何者非商業負責人？",46,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-114-1-bookkeeping-law-050","甲有限公司遭財政部國稅局認定逃漏營利事業所得稅高達新臺幣 1 千萬元整，除課公司補稅外並處以補稅額二倍罰鍰。然事後發現係重複計算結果導致課稅處分發生錯誤，重新核算後結果逃漏稅額度僅為新臺幣 1 百萬元整，請問原處分效力如何？",50,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-045","記帳士 A 以不正當方法招攬業務，移送懲戒委員會遭停止營業 1 年，請問該停業決定之法律性質為何？",45,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"book-105-1-bookkeeping-law-001","已充任記帳士者，依民國 105 年 11 月 9 日最新修正公布之記帳士法，下列何者構成撤銷或廢止其記帳士證書之法定情事？",105,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-048",113,"授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-048",112,"甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-048",111,"某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-048",110,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-048",109,"商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",false,1786689131924]