[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-106-1-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-106-1-記帳相關法規概要-035","book-106-1-bookkeeping-law-035",106,1,35,"依行政程序法規定，有關行政處分效力之敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"無效之行政處分自始不生效力","行政處分一部分無效者，其他部分仍為有效","除去無效部分，行政處分不能成立者，則全部無效","行政處分之無效，行政機關不得依職權確認之","D",null,"本題考點：《行政程序法》關於行政處分效力的三項規定——無效自始不生效力、一部無效的處理，以及無效之確認由誰為之。\n【正解理由】依《行政程序法》第 113 條第一項「行政處分之無效，行政機關得依職權確認之」，確認處分無效不但未被禁止，反而是條文明文賦予行政機關的職權；《行政程序法》第 113 條第二項並規定，處分之相對人或利害關係人有正當理由請求確認行政處分無效時，處分機關應確認其為有效或無效。選項 D 稱行政機關不得依職權確認，與上開條文正相反，故選 D。\n【逐項排除】\n(A) 敘述正確。《行政程序法》第 110 條第四項明定「無效之行政處分自始不生效力」，無效不待撤銷即不生效力。\n(B) 敘述正確。《行政程序法》第 112 條前段明定行政處分一部分無效者，其他部分仍為有效，此即一部無效不當然全部無效的原則。\n(C) 敘述正確。《行政程序法》第 112 條但書明定除去該無效部分，行政處分不能成立者，全部無效，這是前段原則的例外。\n(D) 敘述錯誤。理由如上，《行政程序法》第 113 條第一項用的是「得依職權確認之」，本項寫成「不得」。\n【記憶點】無效自始不生效、一部無效原則上其餘仍有效、去掉就不能成立才全部無效、無效由行政機關得依職權確認。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-106-1-bookkeeping-law-034","依現行記帳士法之規定，下列敘述何者錯誤？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-106-1-bookkeeping-law-036","依行政程序法規定，有關行政處分之敘述，下列何者錯誤？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-106-1-bookkeeping-law-032","依商業會計處理準則之規定，有關應收帳款之處理，下列敘述何者正確？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-106-1-bookkeeping-law-039","丙商行辦理商業登記文件，涉有偽造、變造情形，若經法院判處不起訴處分、緩起訴處分確定或為無罪、免訴、不受理、不付審理、不付保護處分、免刑、緩刑之裁判確定者等情形，依商業登記法第 29 條第 1 項第 1 款及商業登記法第 30 條規定，下列何者正確？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-106-1-bookkeeping-law-031","依商業會計法第 43 條之規定，有關存貨評價與處理，下列敘述何者錯誤？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-106-1-bookkeeping-law-040","關於公司法第 15 條公司之業務與貸款限制，下列敘述何者正確？",40,[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-110-1-bookkeeping-law-035",110,"下列何者非屬行政處分無效之原因？",false,1786689135632]