[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-039":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-107-1-記帳相關法規概要-039","book-107-1-bookkeeping-law-039",107,1,39,"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},"行政處分一部分無效者，其他部分亦併同無效","行政處分之無效，行政機關得依職權確認之","行政處分之相對人或利害關係人有正當理由請求確認行政處分無效時，處分機關應確認其為有效或無效","違法行政處分於法定救濟期間經過後，原處分機關得依職權為全部或一部之撤銷；其上級機關，亦得為之","A",null,"本題考點：《行政程序法》第 112 條行政處分一部無效時，其他部分的效力如何。\n【正解理由】《行政程序法》第 112 條規定「行政處分一部分無效者，其他部分仍為有效。但除去該無效部分，行政處分不能成立者，全部無效」。條文的原則是其他部分仍為有效，只有在除去無效部分後處分無從成立時，才例外全部無效。該選項把原則寫成一部無效即併同全部無效，與條文本文相反，故選 A。\n【逐項排除】\n(A) 一部分無效者其他部分亦併同無效：錯誤，《行政程序法》第 112 條本文所定為其他部分仍為有效，全部無效只是但書的例外情形。\n(B) 行政處分之無效，行政機關得依職權確認之：與《行政程序法》第 113 條第一項相符。\n(C) 相對人或利害關係人有正當理由請求確認行政處分無效時，處分機關應確認其為有效或無效：與《行政程序法》第 113 條第二項相符。\n(D) 違法行政處分於法定救濟期間經過後，原處分機關得依職權為全部或一部之撤銷，其上級機關亦得為之：與《行政程序法》第 117 條本文相符。\n【記憶點】《行政程序法》第 112 條的原則是一部無效、其餘仍有效，要全部無效得靠但書。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-038","無效之行政處分，自何時起失其效力？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-040","依據公司法第 10 條之規定，主管機關得依職權或利害關係人之申請，命令解散公司，下列相關敘述何者錯誤？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-037","授予利益之違法行政處分之撤銷，當受益人因信賴該處分致遭受財產上之損失者，下列敘述何者錯誤？",37,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-041","公開發行股票之公司為他公司有限責任股東時，其所有投資總額，除以投資為專業或公司章程另有規定或經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議者外，原則上不得超過本公司實收股本之多少百分比？",41,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-036","下列有關行政程序法對行政救濟相關規定之敘述何者錯誤？",36,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-042","主管機關查核公司財務報表，或派員檢查公司業務及財務狀況時，得令公司提出證明文件、單據、表冊及有關資料，除法律另有規定外，應保守秘密，並於收受後幾日內查閱發還？",42,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-039",114,"甲有限公司設立時登記 A 為公司經理人，因 A 怠忽職守遭甲有限公司撤換並改由 B 擔任公司經理人，然甲有限公司卻未向主管機關變更經理人登記。A 以甲有限公司經理人名義與乙有限公司簽訂勞務承攬契約，然事後甲有限公司主張 A 並非該公司經理人拒絕履行契約，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-039",113,"商業之決算，應於會計年度終了後幾個月內辦理完竣？必要時得延長多久的期間？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-039",112,"張先生欲在臺北市設立公司，需向那一主管機關登記才能成立？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-039",111,"關於商業之會計帳簿，下列何者與商業會計法及商業會計處理準則之規定不符？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-039",110,"公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",false,1786689135221]