[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-036":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-105-1-記帳相關法規概要-036","book-105-1-bookkeeping-law-036",105,1,36,"依據民國 104 年新修正之行政程序法，授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"受益人應返還因該處分所受領之給付","受益人應返還範圍準用民法有關不當得利之規定","行政機關依規定請求返還時，應以書面行政處分確認返還範圍，並限期命受益人返還之","行政機關作成請求返還之行政處分時，應同時移送行政執行","D",null,"本題考點：《行政程序法》就授予利益之金錢或可分物給付處分溯及失效後，受益人返還義務與行政執行時點的規定。\n【正解理由】本題問的是敘述何者錯誤。依《行政程序法》第 127 條第四項：「前項行政處分未確定前，不得移送行政執行。」條文所稱前項行政處分，即同法第 127 條第三項所定用以確認返還範圍並限期命受益人返還的書面行政處分。既然要等該處分確定後才能移送，選項所稱作成請求返還之行政處分時應「同時」移送行政執行，正與該項牴觸，故選 D。\n【逐項排除】\n(A) 正確。《行政程序法》第 127 條第一項明定授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，受益人應返還因該處分所受領之給付。\n(B) 正確。《行政程序法》第 127 條第二項規定前項返還範圍準用民法有關不當得利之規定。\n(C) 正確。《行政程序法》第 127 條第三項規定行政機關依前二項規定請求返還時，應以書面行政處分確認返還範圍，並限期命受益人返還之。\n(D) 錯誤，為本題答案。《行政程序法》第 127 條第四項要求該行政處分確定前不得移送行政執行，並非作成處分時同時移送。\n【記憶點】先以書面處分確認返還範圍，處分確定後才能移送行政執行。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-035","依據行政程序法，處分機關未告知救濟期間或告知錯誤未為更正，致相對人或利害關係人遲誤者，如自處分書送達後多久時間內聲明不服時，視為於法定期間內所為？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-037","依行政程序法規定，有關行政處分時，得為附款之敘述，下列何者錯誤？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-034","依行政程序法規定，違法行政處分於法定救濟期間經過後，原處分機關或其上級機關得依職權為全部或一部之撤銷。而該撤銷應自原處分機關或其上級機關知有撤銷原因時起幾年內為之？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-038","依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-033","會計人員離職或變更職務時，依法至遲應於幾日內辦理交代？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-039","依公司法規定，外國公司欲在中華民國境內營業，必須先辦理認許，並於認許後 15 日內，向主管機關再辦理下列何者之登記？",39,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-036",114,"A、B、C、D、甲有限公司均為乙股份有限公司股東且均當選為董事，甲有限公司指派 E 行使董事職務，下列對 E 之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-036",113,"依照商業會計處理準則規定，庫藏股票是指公司收回已發行股票，尚未再出售或註銷者。試問其會計處理下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-036",112,"下列會計項目何者不屬於其他權益？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-036",111,"乙獨資商號營業地址設於桃園市，其商業登記主管機關及商業會計主管機關為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-036",110,"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？",false,1786689136080]