[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-bookkeeping-law-037":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-037","book-107-1-bookkeeping-law-037",107,1,37,"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？",{"A":17,"B":18,"C":19,"D":20},"在任何情況下，為撤銷之機關皆應給予合理之補償","補償額度不得超過受益人因該處分存續可得之利益","補償之金額，相對人有不服者，得向行政法院提起給付訴訟","得由原處分機關或其上級機關依職權進行撤銷","A",null,"本題考點：《行政程序法》第 120 條授予利益之違法行政處分撤銷後的信賴補償，其前提要件定在《行政程序法》第 119 條。\n【正解理由】《行政程序法》第 120 條第一項規定「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」。補償附有前提，受益人須無《行政程序法》第 119 條所列三款情形，即以詐欺、脅迫或賄賂方法使行政機關作成行政處分、對重要事項提供不正確資料或為不完全陳述致機關據以作成處分、明知處分違法或因重大過失而不知。該選項寫成在任何情況下皆應補償，漏掉這道要件，故選 A。\n【逐項排除】\n(A) 在任何情況下皆應給予合理補償：錯誤，《行政程序法》第 120 條第一項以受益人無《行政程序法》第 119 條所列信賴不值得保護之情形為要件。\n(B) 補償額度不得超過受益人因該處分存續可得之利益：與《行政程序法》第 120 條第二項相符。\n(C) 補償金額有不服者得向行政法院提起給付訴訟：與《行政程序法》第 120 條第三項相符。\n(D) 得由原處分機關或其上級機關依職權撤銷：與《行政程序法》第 117 條本文相符，該條定原處分機關得依職權為全部或一部之撤銷，其上級機關亦得為之。\n【記憶點】信賴補償要先過《行政程序法》第 119 條三款的門檻，才輪到《行政程序法》第 120 條談金額。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-038","無效之行政處分，自何時起失其效力？",38,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-039","依據行政程序法之規定，下列敘述何者錯誤？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-034","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？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-040","依據公司法第 10 條之規定，主管機關得依職權或利害關係人之申請，命令解散公司，下列相關敘述何者錯誤？",40,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-037",114,"甲股份有限公司與其董事長 A 所簽委任契約中規定，未滿新臺幣 3 千萬元之交易由 A 決定，超過新臺幣 3 千萬元案件須經董事會決議始生效力，A 代表甲股份有限公司與乙有限公司簽訂一筆新臺幣 5 千萬元採購原料契約，乙有限公司明知甲股份有限公司與 A 之間有代表權限制契約，請問該買賣契約對甲股份有限公司是否生效？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-037",113,"公司申報 112 年度營利事業所得稅帳列交際費 300 萬元，經查核交際費超限 25 萬元，試問最終綜合損益表帳列交際費金額為何？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-037",112,"下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-037",111,"關於商業會計法規定之會計憑證，下列敘述何者錯誤：",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-037",110,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",false,1786689135205]