[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-bookkeeping-law-036":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-106-1-記帳相關法規概要-036","book-106-1-bookkeeping-law-036",106,1,36,"依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"公法行為","雙方行政行為","具體事件所為之行為","得以書面、言詞或其他方式為之","B",null,"本題考點：《行政程序法》第 92 條行政處分的定義要件，以及行政處分作成方式的彈性。\n【正解理由】依《行政程序法》第 92 條第一項「本法所稱行政處分，係指行政機關就公法上具體事件所為之決定或其他公權力措施而對外直接發生法律效果之單方行政行為」，定義的落點是「單方行政行為」，行政處分不以相對人的意思表示合致為成立要件。選項 B 把行政處分稱為「雙方行政行為」，與該定義相牴觸，故選 B。\n【逐項排除】\n(A) 敘述正確。《行政程序法》第 92 條第一項以「就公法上具體事件」與「公權力措施」界定，行政處分屬公法上的行為，與行政機關以私法方式所為者分屬兩個領域。\n(B) 敘述錯誤。理由如上，須雙方意思表示合致而成立者為行政契約，不在《行政程序法》第 92 條第一項的行政處分定義之內。\n(C) 敘述正確。《行政程序法》第 92 條第一項要求所處理者為「具體事件」；至於相對人雖非特定，而依一般性特徵可得確定其範圍者，依《行政程序法》第 92 條第二項為一般處分，仍適用行政處分之規定。\n(D) 敘述正確。《行政程序法》第 95 條第一項明定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。\n【記憶點】行政處分五要件——行政機關、公法上具體事件、公權力措施、對外直接發生法律效果、單方。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-035","依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-039","丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-034","依現行記帳士法之規定，下列敘述何者錯誤？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-040","關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-032","依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-041","甲公司為乙公司法人股東，指定張三代表行使職務，若①依公司法第 27 條第 1 項規定，甲公司當選為董事及董事長，或②依公司法第 27 條第 2 項規定，張三當選為董事及董事長，則乙公司登記之董事、董事長為何者？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-036",110,"警察於十字路口以手勢指揮交通，與警察對違規駕駛開罰單，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",false,1786689135638]