[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-047":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-113-1-記帳相關法規概要-047","book-113-1-bookkeeping-law-047",113,1,47,"臺北市政府核發建照，與指定某建築物為三級古蹟，此兩項行為依行政程序法第 92 條規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"兩者皆為行政處分","兩者皆為一般處分","前者係行政處分，後者係一般處分","前者係一般處分，後者係行政處分","C",null,"本題考點：《行政程序法》第 92 條對行政處分與一般處分的界分，關鍵在相對人是否特定，以及對物的一般處分。\n【正解理由】依《行政程序法》第 92 條第一項，行政處分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；同條第二項規定，前項決定或措施之相對人雖非特定，而依一般性特徵可得確定其範圍者，為一般處分，並明定「有關公物之設定、變更、廢止或其一般使用者，亦同」。核發建照是對提出申請的特定起造人所為，相對人特定；指定某建築物為三級古蹟，規制的對象是該建築物本身，效力及於其所有人、管理人與使用人等非特定範圍，屬對物的一般處分，故選 C。\n【逐項排除】\n(A) 兩者皆為行政處分：忽略古蹟指定的規制對象是物，其效力並不侷限於特定的相對人。\n(B) 兩者皆為一般處分：建照是就特定申請案作成、相對人明確，不符合《行政程序法》第 92 條第二項「相對人雖非特定」的要件。\n(C) 正確。前者相對人特定，為第一項的行政處分；後者為第二項的一般處分。\n(D) 前者一般處分、後者行政處分：把兩者的相對人特定與否完全對調，方向相反。\n【記憶點】對人點名是行政處分，對物掛牌是一般處分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-046","近年政府推動多項租稅改革，如股利所得課稅新制、房地合一 2.0 等，記帳士參加相關研習活動，持續進修以維持記帳士專業能力及服務之效果與品質，符合記帳士職業倫理道德規範何項準則？",46,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-048","授予利益之違法行政處分經撤銷後，如受益人無信賴不得保護之情形，其因信賴該處分致遭受財產上之損失者，那個機關應給予合理之補償？",48,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-045","試問記帳士法和記帳士職業倫理道德規範，其制定單位為何？",45,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-049","若公司符合下列條件之一，其財務報表必須經會計師查核簽證？①資本額達 3,000 萬元以上 ②淨值達 3,000 萬元以上 ③營業淨利達 1 億元 ④年底在職員工達 100 人 ⑤營業收入淨額達 1 億元",49,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-044","依公司法第 22 條之 1 規定，公司應每年定期將下列那些人之相關資料如姓名、國籍、持股數等向主管機關申報？①持有已發行股份總數 5%以上股東 ②持有已發行股份總數 10%以上股東 ③董事 ④監察人 ⑤財務主管 ○ 6 經理人",44,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-050","依商業登記法第 19 條規定，若商業所在地主管機關於資訊網站公告之商業登記事項，與登記不符時，應如何處理？",50,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-047",114,"公司申請設立登記之資本額，應經會計師查核簽證，因此訂有「會計師查核簽證公司登記資本額辦法」，請問該項辦法之法律性質為何？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-047",112,"張三記帳士受甲公司委託處理會計事務。因甲公司財務經理李四的要求，張三在明知甲公司全年的真實銷貨超過新臺幣 3,000 萬元，所開立之統一發票卻遠低於新臺幣 3,000 萬元，在有銷貨事實卻不開發票亦不入帳之情況下，其目的在使甲公司得適用擴大書審的制度報稅。依商業會計法規定，試問張記帳士的這種行為可能應負何種法律責任？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-047",111,"商業會計法對財務報表會計項目之規定，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-047",110,"李記帳士於所得稅結算申報期間，主動至國稅局擔任志工，熱心為納稅人服務，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-047",109,"依商業會計處理準則規定，關於外來憑證及對外憑證應記載事項，下列何者錯誤？",false,1786689132404]