[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-bookkeeping-law-038":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-109-1-記帳相關法規概要-038","book-109-1-bookkeeping-law-038",109,1,38,"違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",{"A":17,"B":18,"C":19,"D":20},"自撤銷日起失效","溯及既往失其效力","為保障受益人權益，對其有利部分不因原行政處分被撤銷而失效","依個案經利害關係人申請後由上級主管機關公告","B",null,"本題考點：《行政程序法》違法行政處分經撤銷後的時間效力，以及它與合法處分廢止的差別。\n【正解理由】《行政程序法》第 118 條本文明定：「違法行政處分經撤銷後，溯及既往失其效力。但為維護公益或為避免受益人財產上之損失，為撤銷之機關得另定失其效力之日期。」原則是溯及既往，向後失效只是撤銷機關依但書另定的例外，故選 B。\n【逐項排除】\n(A) 自撤銷日起失效並非原則，只有《行政程序法》第 118 條但書所定情形，由撤銷之機關另定失效日期時才會發生；同法第 125 條的向後失效則是針對合法處分的廢止。\n(B) 與《行政程序法》第 118 條本文一致，處分自始溯及失其效力，等同法律上未曾作成。\n(C) 受益人的權益不是靠讓有利部分繼續有效來保護：《行政程序法》第 117 條但書規定信賴利益顯然大於撤銷所欲維護之公益者不得撤銷，同法第 120 條則規定撤銷後應給予合理補償，走的是不撤銷或補償，而非部分存續。\n(D) 《行政程序法》第 117 條所定撤銷權人為原處分機關依職權或其上級機關，法條並未設「經利害關係人申請後由上級主管機關公告」這種程序，效力也不因公告而定。\n【記憶點】違法撤銷向前溯及，合法廢止向後失效，例外都寫在但書裡。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-037","行政處分之內容違反公共秩序或善良風俗者，屬於：",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-039","下列何種行為屬於行政程序法所稱之行政處分？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-036","記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-040","公司法第 16 條有關公司對外為保證人之規定，下列敘述何者正確？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-035","商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-041","乙記帳士受 A 公司委任代為處理會計事務，卻意圖規避、妨礙或拒絕法院所選派之檢查員，檢查 A 公司之會計帳簿及憑證，依商業會計法規定，乙記帳士應受下列何項處罰，並應由何機關裁罰之？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-038",113,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-038",112,"公司因下列何種原因解散者，應進行清算？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-038",111,"A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-038",110,"依公司法規定，下列敘述何者正確？",false,1786689134252]