[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-014":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-112-1-記帳相關法規概要-014","book-112-1-bookkeeping-law-014",112,1,14,"書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",{"A":17,"B":18,"C":19,"D":20},"一般處分經公告或刊登政府公報或新聞紙","有關專門知識、技能或資格所為之考試、檢定或鑑定等程序","處分相對人或利害關係人無待處分機關之說明已知悉或可知悉作成處分之理由","限制人民之權益","D",null,"本題考點：書面行政處分以記明理由為原則，《行政程序法》第 97 條則列舉得不記明理由的例外情形。\n【正解理由】《行政程序法》第 96 條第一項第二款規定，書面行政處分應記載主旨、事實、理由及其法令依據，記明理由是原則。《行政程序法》第 97 條再逐款開出例外：未限制人民之權益者；處分相對人或利害關係人無待處分機關之說明已知悉或可知悉作成處分之理由者；大量作成之同種類行政處分或以自動機器作成之行政處分依其狀況無須說明理由者；一般處分經公告或刊登政府公報或新聞紙者；有關專門知識、技能或資格所為之考試、檢定或鑑定等程序；依法律規定無須記明理由者。選項D把第一款的方向倒過來寫，限制人民權益的處分正是必須記明理由者，故選 D。\n【逐項排除】\n(A) 包括在內。一般處分經公告或刊登政府公報或新聞紙者，為《行政程序法》第 97 條第四款所列。\n(B) 包括在內。有關專門知識、技能或資格所為之考試、檢定或鑑定等程序，為《行政程序法》第 97 條第五款所列。\n(C) 包括在內。處分相對人或利害關係人無待處分機關之說明已知悉或可知悉作成處分之理由者，為《行政程序法》第 97 條第二款所列。\n(D) 不包括在內。《行政程序法》第 97 條第一款寫的是「未限制人民之權益者」，本項刪去「未」字後語意相反。\n【記憶點】記明理由是原則，「未限制權益」才免；一限制權益就得說清楚。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-013","記帳士應遵守之原則，不包括下列何者？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-015","公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-012","下列有關記帳士之行為準則中，何者符合「適任」？①應遵守法律並依照法律及記帳士專業之要求辦理委任工作 ②避免接受任何可能損害或被視為損害其專業判斷之特殊利益 ③應持續進修以維持記帳士專業能力及服務之效果與品質 ④應依照法令及財政部發布之其他攸關資料提供記帳士服務",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-016","行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-011","下列有關記帳士職業倫理道德規範之敘述何者錯誤？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-017","依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-014",114,"依照商業會計法第 42 條之規定，受贈資產按公允價值入帳，並視其性質以不同項目記錄。假設位於屏東科技園區之某蘭花生技公司大幅受關稅影響，農業部將給予該公司營運困難的紓困補助，該補助屬於無附加條件的政府補助，則要以下列何種會計項目入帳？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-014",113,"甲君兩年前以 500 萬元購入土地一筆，今以該土地入股 A 公司，該筆土地目前公告現值 400 萬元，公允價值 800 萬元、淨變現價值 720 萬元，試問 A 公司資產負債表上該筆土地帳列金額？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-014",111,"對於商業欲變更會計年度，應否呈請主管機關同意之規定，商業會計法與所得稅法之規定是否相同？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-014",110,"有關商業主辦會計人員之任免、委託記帳士處理商業會計事務之程序，應否依商業會計法第 5 條規定程序處理，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-014",109,"商業會計法對於支出效益之敘述，下列何者錯誤？",false,1786689132571]