[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-114-1-bookkeeping-law-049":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-049","book-114-1-bookkeeping-law-049",114,1,49,"依據行政程序法之規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"無效之行政處分自始不生效力","行政處分未經撤銷、廢止，或未因其他事由而失效者，其效力繼續存在","書面之行政處分自送達相對人對其發生效力","一般處分自公告日或刊登政府公報、新聞紙登載首日起發生效力","D",null,"本題考點：《行政程序法》第 110 條四項所定行政處分的生效時點與效力存續，找出與條文不符的敘述。\n【正解理由】《行政程序法》第 110 條第二項規定「一般處分自公告日或刊登政府公報、新聞紙最後登載日起發生效力。但處分另訂不同日期者，從其規定」。條文寫的是「最後登載日」，本題該選項寫成「登載首日」，與法條所定生效時點不符，且漏掉但書所留的另訂日期空間，故選 D。\n【逐項排除】\n(A) 敘述正確。《行政程序法》第 110 條第四項明定「無效之行政處分自始不生效力」，不待撤銷即不生拘束力。\n(B) 敘述正確。《行政程序法》第 110 條第三項明定「行政處分未經撤銷、廢止，或未因其他事由而失效者，其效力繼續存在」，此即存續力。\n(C) 敘述正確。《行政程序法》第 110 條第一項規定書面之行政處分自送達相對人及已知之利害關係人起，依送達之內容對其發生效力。\n(D) 敘述錯誤。刊登政府公報或新聞紙者，生效日為最後登載日而非登載首日；一般處分之定義另見《行政程序法》第 92 條第二項。\n【記憶點】《行政程序法》第 110 條四項連背：書面送達生效、一般處分最後登載日生效、未失效者效力續存、無效者自始不生效力。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-114-1-bookkeeping-law-048","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？",48,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":13,"year":41,"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,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-114-1-bookkeeping-law-046","下列何者非商業負責人？",46,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"book-105-1-bookkeeping-law-002","依記帳士法第 13 條，下列何者非記帳士在登錄區域內所得執行之業務？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-113-1-bookkeeping-law-049",113,"若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-049",112,"甲公司，有位於臺北市、桃園市、新竹市及苗栗縣等四筆土地，其中位於臺北市土地是屬投資之性質，桃園市土地是目前總公司之所在地，新竹市土地準備 3 年後為總公司預訂地，不打算作其他用途使用，苗栗縣土地為準備供銷售之用。依商業會計法第 51 條規定，那一塊土地得按公告現值辦理資產重估？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-049",111,"商業會計法規定商業訂定其會計制度，應衡酌之事項，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-049",110,"林記帳士受甲公司委任，為甲公司處理商業會計事務及稅務，甲公司因為向銀行融資，請求林記帳士配合作帳調整，但林記帳士堅持依商業會計法、一般公認會計原則及相關法令處理，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-049",109,"依商業登記法規定，下列何者屬於應依法申請登記之商業？",false,1786689131939]