[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-108-1-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-108-1-記帳相關法規概要-036","book-108-1-bookkeeping-law-036",108,1,36,"依行政程序法第 103 條規定，行政機關得不給予處分相對人陳述意見之機會，不包括下列何種情形？",{"A":17,"B":18,"C":19,"D":20},"情況急迫，如予陳述意見之機會，顯然違背相對人利益者","大量作成相同種類之處分","行政強制執行時所採取之各種處置","行政處分所根據之事實，客觀上明白足以確認者","A",null,"本題考點：《行政程序法》第 103 條所列得不給予陳述意見機會的各款情形，其中「情況急迫」一款的權衡對象。\n【正解理由】依《行政程序法》第 103 條第二款，得不給予陳述意見機會的情況急迫型態，要件是「情況急迫，如予陳述意見之機會，顯然違背公益者」。A 把權衡對象換成「相對人利益」，與條文所定要件不合，不在該條所列各款之內，故選 A。\n【逐項排除】\n(A) 條文寫的是顯然違背公益，不是顯然違背相對人利益；《行政程序法》第 103 條第二款容許機關在急迫時省略陳述意見，衡量的一端始終是公益，本項即本題所問不包括者。\n(B) 對應《行政程序法》第 103 條第一款「大量作成同種類之處分」，屬得不給予陳述意見之情形。\n(C) 對應《行政程序法》第 103 條第四款「行政強制執行時所採取之各種處置」，屬得不給予陳述意見之情形。\n(D) 對應《行政程序法》第 103 條第五款「行政處分所根據之事實，客觀上明白足以確認者」，屬得不給予陳述意見之情形。\n【記憶點】急迫可以省略陳述意見，但擋的是公益受損，不是相對人自己的利益。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-108-1-bookkeeping-law-035","未記明理由之書面行政處分，且非屬行政程序法第 111 條之無效者，依行政程序法規定，下列何者敘述錯誤？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-108-1-bookkeeping-law-037","公法上之請求權，於請求權人為甲行政機關，無法律另有規定，至 107 年 12 月 31 日止已經過 4 年，甲行政機關於 108 年 7 月 1 日作成為實現該權利之 A 行政處分，如 A 行政處分①被撤銷或廢止或其他事由而溯及既往失效時、②不得訴請撤銷或因其他原因失其效力後，則該請求權至何時時效完成而消滅？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-108-1-bookkeeping-law-034","商業之財務報表，下列敘述何者正確？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-108-1-bookkeeping-law-038","依據行政程序法第 98 條規定，處分機關告知之救濟期間有錯誤時，應由該機關以通知更正之，並自何時起算法定期間？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-108-1-bookkeeping-law-033","請問下列何者不符綜合損益表中收益的定義：",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-108-1-bookkeeping-law-039","依公司法第 22 條之 1 第 1 項規定，有關公司應每年定期申報之敘述，下列何者錯誤？",39,[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,1786689134733]