[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-bookkeeping-law-035":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-035","book-110-1-bookkeeping-law-035",110,1,35,"下列何者非屬行政處分無效之原因？",{"A":17,"B":18,"C":19,"D":20},"核發證照，當事人申請程序有瑕疵","許可之行為構成犯罪","應以證書方式作成而未給予證書","處分內容對任何人均屬不能實現","A",null,"本題考點：《行政程序法》第 111 條所列行政處分無效的七款事由，以及無效與程序瑕疵得補正之間的分界。\n【正解理由】依《行政程序法》第 111 條，行政處分無效者以該條所列七款為限：不能由書面處分中得知處分機關、應以證書方式作成而未給予證書、內容對任何人均屬不能實現、所要求或許可之行為構成犯罪、內容違背公共秩序善良風俗、未經授權而違背法規有關專屬管轄之規定或缺乏事務權限，以及其他具有重大明顯之瑕疵。核發證照時當事人申請程序有瑕疵，並不在該七款之列，故選 A。\n【逐項排除】\n(A) 申請程序的瑕疵屬程序面事項，《行政程序法》第 114 條第一項第一款並明定須經申請始得作成之行政處分當事人已於事後提出者，其瑕疵因而補正，可見此種情形並非無效事由。\n(B) 所要求或許可之行為構成犯罪，為《行政程序法》第 111 條第四款明列的無效事由。\n(C) 應以證書方式作成而未給予證書，為《行政程序法》第 111 條第二款明列的無效事由。\n(D) 內容對任何人均屬不能實現，為《行政程序法》第 111 條第三款明列的無效事由。\n【記憶點】無效專門保留給重大明顯的瑕疵，一般的程序瑕疵走補正這條路，不走無效。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-038","依公司法規定，下列敘述何者正確？",38,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-035",114,"甲為公開發行之非投資股份有限公司，登記資本額新臺幣 1 億元，實收資本額新臺幣 1 億元，其章程並未規定放寬轉投資上限，因欲轉投資乙有限公司新臺幣 8 千萬元，請問必須經過何種股東會決議放寬？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-035",113,"依商業會計處理準則規定，下列那些資產，於資產減損後，當有證據顯示以前期間所認列之減損損失，可能已不存在或減少時，資產帳面金額仍不予迴轉？①採用權益法之投資 ②投資性不動產 ③以成本衡量之權益工具投資 ④商譽 ⑤按攤銷後成本衡量之金融資產",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-035",112,"主辦及經辦會計人員，有下列那種情形，應處新臺幣 3 萬元以上 15 萬元以下罰鍰？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-035",111,"關於商業登記事項之敘述，下列何者與商業登記法之規定相符：",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-035",109,"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：",false,1786689133718]