[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-048":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":70},"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-048","book-113-1-bookkeeping-law-048",113,1,48,"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？",{"A":17,"B":18,"C":19,"D":20},"原處分機關","原處分機關之上級機關","法院","撤銷之機關","D",null,"本題考點：授予利益之違法行政處分經撤銷後，信賴保護的補償義務落在哪一個機關身上。\n【正解理由】依《行政程序法》第 120 條第一項，授予利益之違法行政處分經撤銷後，如受益人無前條所列信賴不值得保護之情形，其因信賴該處分致遭受財產上之損失者，「為撤銷之機關應給予合理之補償」。條文把補償義務直接繫在實際作成撤銷的那個機關，而不是繫在當初作成處分的機關，故選 D。\n【逐項排除】\n(A) 原處分機關：依《行政程序法》第 117 條本文，原處分機關固然是得依職權撤銷的主體之一，但補償義務人須看誰作成撤銷；若撤銷是由上級機關為之，義務就不在原處分機關。\n(B) 原處分機關之上級機關：同樣只是《行政程序法》第 117 條本文所列可能的撤銷主體，本身並非第 120 條第一項指定的補償機關。\n(C) 法院：依《行政程序法》第 120 條第三項，關於補償之爭議及補償之金額，相對人有不服者得向行政法院提起給付訴訟；法院是解決爭議的場所，不是給付補償的機關。\n(D) 正確。《行政程序法》第 120 條第一項明定為撤銷之機關應給予合理之補償，與題幹「受益人無信賴不得保護之情形」的前提完全對應。\n【記憶點】誰撤銷、誰補償；補償上限是處分存續原本可得的利益。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-047","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？",47,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":13,"year":49,"session":13},"book-114-1-bookkeeping-law-001","依商業會計法之規定，甲股份有限公司的章程規定「本公司主辦會計人員之任免，應由董事會以董事三分之二出席，及出席董事全體同意。」則甲股份有限公司欲聘僱主辦會計人員，請問應如何處理？",114,[51,54,58,62,66],{"webId":52,"year":49,"stem":53,"number":14},"book-114-1-bookkeeping-law-048","交通科技執法是一種用科技儀器來監測交通情形、舉發違規事件、降低車禍意外機率、減省警察人力的一種方式，其最大目的為「遏止違規行為，減少交通事故傷亡」。下列敘述何者正確？",{"webId":55,"year":56,"stem":57,"number":14},"book-112-1-bookkeeping-law-048",112,"甲公司係乙公司的股東，因業務需要甲公司將成本$1,200,000、累計折舊$500,000、公允價值$600,000 之貨車運輸設備贈與乙公司，則乙公司受贈該貨車時應如何記帳？",{"webId":59,"year":60,"stem":61,"number":14},"book-111-1-bookkeeping-law-048",111,"某商業於 111 年 12 月 20 日已決定發放員工年終獎金，惟至 112 年 1 月 16 日始發放，依商業會計法規定，年終獎金應帳列為那一年度之薪資費用？",{"webId":63,"year":64,"stem":65,"number":14},"book-110-1-bookkeeping-law-048",110,"陳記帳士為精進稅務專業能力，每年皆經常參加國稅局及記帳士公會之相關專業課程，該行為符合記帳士職業倫理道德規範之何準則？",{"webId":67,"year":68,"stem":69,"number":14},"book-109-1-bookkeeping-law-048",109,"商業之主辦會計人員，可能因下列何項情事之發生而被科處罰金？",false,1786689132415]