[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-034":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-034","book-110-1-bookkeeping-law-034",110,1,34,"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？",{"A":17,"B":18,"C":19,"D":20},"條件","負擔","保留行政處分之廢止權","保留負擔之事後附加或變更","A",null,"本題考點：《行政程序法》第 93 條第二項所列五種行政處分附款的辨別，重點在「條件」與其餘四種附款的分界。\n【正解理由】依《行政程序法》第 93 條第二項，附款計有期限、條件、負擔、保留行政處分之廢止權、保留負擔之事後附加或變更五種。錄取函把「取得國外大學入學許可證明」設為得申請核發獎學金的前提，處分的效力繫於一項將來成否尚不確定的事實，該事實成就前效力並未發生，此即《行政程序法》第 93 條第二項第二款所稱之條件，故選 A。\n【逐項排除】\n(A) 效力繫於將來成否不確定之事實者，正是《行政程序法》第 93 條第二項第二款的條件，本題錄取函的記載即屬此種附款。\n(B) 負擔為《行政程序法》第 93 條第二項第三款，指處分之外另課予相對人作為、不作為或忍受之義務，其處分效力已經發生，與本題效力尚未發生的結構不同。\n(C) 保留行政處分之廢止權為《行政程序法》第 93 條第二項第四款，處分已生效，機關僅保留日後廢止之權限，本題錄取函並未保留任何廢止權。\n(D) 保留負擔之事後附加或變更為《行政程序法》第 93 條第二項第五款，指機關保留日後再課予或更動負擔之權限，本題錄取函亦無此種保留。\n【記憶點】效力還沒開始跑的是條件，效力已經在跑、只是另外多背一個義務的才是負擔。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-033","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？",33,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-037","行政機關作成行政處分時，關於附款下列敘述何者錯誤？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-034",109,"依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",false,1786689133712]