[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-記帳相關法規概要-039","book-109-1-bookkeeping-law-039",109,1,39,"下列何種行為屬於行政程序法所稱之行政處分？",{"A":17,"B":18,"C":19,"D":20},"財政部頒布之稅務違章案件減免處罰標準","道路交通安全的宣導","交通部中央氣象局提供的降雨量資訊及颱風預報","核發建照","D",null,"本題考點：《行政程序法》第 92 條行政處分的四項要件，用來區分行政處分、法規命令與事實行為。\n【正解理由】《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。」核發建照是主管機關就個別申請案這一具體事件所為的決定，以公權力對外直接發生准許建築的法律效果，且不待相對人同意即生效，四項要件齊備，故選 D。\n【逐項排除】\n(A) 稅務違章案件減免處罰標準是基於法律授權、對多數不特定人民就一般事項所作抽象而對外發生法律效果之規定，屬《行政程序法》第 150 條第一項的法規命令，欠缺「具體事件」這項要件。\n(B) 道路交通安全的宣導只是觀念傳達，未就具體事件作成決定，也未對外直接發生法律效果；《行政程序法》第 165 條所稱行政指導，亦係以不具法律上強制力之方法促請特定人為一定作為或不作為。\n(C) 降雨量資訊及颱風預報屬資訊提供的事實行為，未對任何相對人設定、變更或消滅權利義務，不符對外直接發生法律效果的要件。\n(D) 核發建照對特定申請人發生准予建築的法律效果，是典型的授予利益行政處分。\n【記憶點】行政機關、具體事件、對外直接發生法律效果、單方行為，四者缺一就不是行政處分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-038","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：",38,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-042","下列對於記帳士提供專業服務時應注意事項之敘述，何者正確？①以合標準之方法完成 ②依限完成 ③依法完成 ④以受委任人之最大利益為主 ⑤以有類似客戶作為是否接受新客戶委任之判斷準則",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,1786689134261]