[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-034":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-107-1-記帳相關法規概要-034","book-107-1-bookkeeping-law-034",107,1,34,"當行政處分有不能由書面處分中得知處分機關之情形時，其效力為何？",{"A":17,"B":18,"C":19,"D":20},"仍屬有效","無效","一部分無效，其他部分仍為有效","其有效或無效，行政機關得依職權確認之","B",null,"本題考點：《行政程序法》第 111 條所列行政處分無效事由中的第一款，即書面處分無從得知處分機關時的效力。\n【正解理由】《行政程序法》第 111 條開宗明義規定「行政處分有下列各款情形之一者，無效」，其第一款即為「不能由書面處分中得知處分機關者」。處分機關是誰，關乎相對人向誰聲明不服、由誰負責，屬於條文明列的瑕疵類型，法律效果不是得撤銷而是直接無效，並依《行政程序法》第 110 條第四項自始不生效力，故選 B。\n【逐項排除】\n(A) 仍屬有效：與《行政程序法》第 111 條第一款所定之無效效果相反，該款一經該當，處分即不生效力。\n(B) 無效：正確，這是《行政程序法》第 111 條第一款逐字所定的效果。\n(C) 一部分無效，其他部分仍為有效：《行政程序法》第 112 條處理的是處分僅一部有瑕疵時的效力射程；無從辨識處分機關的瑕疵及於整個書面處分，沒有可分的餘地。\n(D) 其有效或無效，行政機關得依職權確認之：《行政程序法》第 113 條第一項固定有行政機關得依職權確認無效，但那是確認程序，效力本身已由《行政程序法》第 111 條第一款直接定為無效。\n【記憶點】書面處分連是哪個機關作的都看不出來，直接落《行政程序法》第 111 條第一款的無效。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-033","依商業會計處理準則之規定，記帳錯誤如更正後影響總數者，應如何處理？",33,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-035","授予利益之合法行政處分，有發生准許廢止情形者，得由原處分機關依職權為全部或一部之廢止，然此項廢止應自廢止原因發生後多久期限內為之？",35,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-032","營利事業收到股東依其出資比例捐贈的資產時，該項受贈資產應如何認列？",32,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-036","下列有關行政程序法對行政救濟相關規定之敘述何者錯誤？",36,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-031","某一負債預期將於資產負債表日後十二個月內到期清償，倘若該負債於資產負債表日後至通過財務報表前已完成長期性之再融資或重新安排付款協議時，該負債應列於何類別？",31,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-037","授予利益之違法行政處分之撤銷，當受益人因信賴該處分致遭受財產上之損失者，下列敘述何者錯誤？",37,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-034",114,"依據公司法有關公司名稱預查審核之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-034",113,"依現行商業會計法規定，下列敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-034",112,"下列有關損益計算之敘述，何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-034",111,"商業登記法關於商業登記事項之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-034",110,"若公費留學考試及格人員之錄取函載明，應於取得國外大學入學許可證明時，始得申請核發獎學金，此屬何種行政處分之附款？",false,1786689135180]