[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-037":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-105-1-記帳相關法規概要-037","book-105-1-bookkeeping-law-037",105,1,37,"依行政程序法規定，有關行政處分時，得為附款之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"附款保留未來行政處分之廢止權","附款保留行政機關於行政處分後保留事後附加、變更或補充負擔之權限","行政機關不論有裁量權（裁量處分）或無裁量權（羈束處分）於作成行政處分時，皆無條件得為附款","附款不得違背行政處分之目的，並應與該行政處分之目的具有正當合理之關聯","C",null,"本題考點：《行政程序法》就行政處分得為附款的前提要件與附款種類的規定。\n【正解理由】本題問的是敘述何者錯誤。依《行政程序法》第 93 條第一項：「行政機關作成行政處分有裁量權時，得為附款。無裁量權者，以法律有明文規定或為確保行政處分法定要件之履行而以該要件為附款內容者為限，始得為之。」可見有無裁量權的處理方式並不相同，羈束處分只有在法律明文規定，或以法定要件本身為附款內容以確保其履行時，才得附款。選項所稱不論有無裁量權皆無條件得為附款，正與該項但書式的限制牴觸，故選 C。\n【逐項排除】\n(A) 正確。保留行政處分之廢止權為《行政程序法》第 93 條第二項第四款所明列的附款種類之一。\n(B) 正確。保留負擔之事後附加或變更為《行政程序法》第 93 條第二項第五款所明列，機關得於處分後再附加或變更負擔。\n(C) 錯誤，為本題答案。《行政程序法》第 93 條第一項對無裁量權之處分設有嚴格限制，並非不分裁量處分或羈束處分一律無條件得為附款。\n(D) 正確。《行政程序法》第 94 條規定前條之附款不得違背行政處分之目的，並應與該處分之目的具有正當合理之關聯。\n【記憶點】裁量處分才能自由附款，羈束處分要有法律明文或以法定要件為內容。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-036","依據民國 104 年新修正之行政程序法，授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，下列敘述何者錯誤？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-038","依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-035","依據行政程序法，處分機關未告知救濟期間或告知錯誤未為更正，致相對人或利害關係人遲誤者，如自處分書送達後多久時間內聲明不服時，視為於法定期間內所為？",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-039","依公司法規定，外國公司欲在中華民國境內營業，必須先辦理認許，並於認許後 15 日內，向主管機關再辦理下列何者之登記？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-034","依行政程序法規定，違法行政處分於法定救濟期間經過後，原處分機關或其上級機關得依職權為全部或一部之撤銷。而該撤銷應自原處分機關或其上級機關知有撤銷原因時起幾年內為之？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-040","依公司法規定，自然人一人即可設立之公司為下列何種公司？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-037",114,"甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-037",113,"公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-037",112,"下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-037",111,"關於商業會計法規定之會計憑證，下列敘述何者錯誤：",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-037",110,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",false,1786689136088]