[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-033":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-110-1-記帳相關法規概要-033","book-110-1-bookkeeping-law-033",110,1,33,"下列何種情形，行政機關應給予處分相對人陳述意見之機會？",{"A":17,"B":18,"C":19,"D":20},"開徵地價稅通知單","在 COVID-19 疫情期間，因未依規定佩戴口罩所給予之處分","為避免處分相對人潛逃出境，依法律之限制出境處分","臺中市政府就某建築指定為古蹟","D",null,"本題考點：《行政程序法》第 102 條的陳述意見義務，以及第 103 條所列得不給予陳述意見機會的八款除外情形。\n【正解理由】依《行政程序法》第 102 條，行政機關作成限制或剝奪人民自由或權利之行政處分前，應給予該處分相對人陳述意見之機會，僅於已通知處分相對人陳述意見、已決定舉行聽證或法規另有規定時，始不在此限。將建築物指定為古蹟後，所有人對該建築物的使用與處分即受法定拘束，屬限制人民權利之處分，且不合於《行政程序法》第 103 條所列任何一款，機關即應於處分前給予陳述意見之機會，故選 D。\n【逐項排除】\n(A) 開徵地價稅通知單係按年對全體土地所有權人一體發出，屬《行政程序法》第 103 條第一款「大量作成同種類之處分」，得不給予陳述意見之機會。\n(B) 未依規定佩戴口罩經當場查獲而裁罰，處分所根據之事實客觀上明白足以確認，合於《行政程序法》第 103 條第五款，得不給予陳述意見之機會。\n(C) 為避免處分相對人潛逃出境，依法律所為之限制出境處分，正是《行政程序法》第 103 條第八款明列的情形，得不給予陳述意見之機會。\n(D) 古蹟指定不具備《行政程序法》第 103 條各款所定事由，處分前應依同法第 102 條給予陳述意見之機會。\n【記憶點】限制人民權利前先聽相對人講話是原則，《行政程序法》第 103 條的八款才是例外。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-032","下列何者不是營業報告書的內容？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-034","若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-031","有分支機構之商業，有設置屬該分支機構會計處理，於會計年度終了時，應如何處理本、分支機構之帳目？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-035","下列何者非屬行政處分無效之原因？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-030","依商業會計處理準則規定，其他權益不包含下列那一項會計項目？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-036","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？",36,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-033",114,"A 記帳士因違反記帳士法之規定，而受到懲戒時，A 記帳士對於記帳士懲戒委員會之決議不服時，得於決議書送達之翌日起幾日內，向那一個單位請求覆審？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-033",113,"商業各項會計憑證，除應永久保存或有關未結會計事項外，至少需保存幾年？其保存期限之起算日為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-033",112,"下列發生於資產負債表日至財務報表通過日間之下列期後事項，何者不用揭露？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-033",111,"關於公司登記，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-033",109,"甲企業社設立於臺南市，登記資本額為新臺幣 6 萬元，會計事務擬委由記帳士代為處理，依商業會計法規定，其商業會計事務之管理機關，下列何者正確？",false,1786689133699]