[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-109-1-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-109-1-記帳相關法規概要-037","book-109-1-bookkeeping-law-037",109,1,37,"行政處分之內容違反公共秩序或善良風俗者，屬於：",{"A":17,"B":18,"C":19,"D":20},"無效之行政處分","得撤銷之行政處分","得廢止之行政處分","得補正之行政處分","A",null,"本題考點：《行政程序法》對行政處分瑕疵的分級——無效、得撤銷、得廢止與得補正，各有各的要件。\n【正解理由】《行政程序法》第 111 條列舉行政處分無效的七款情形，其中第五款即「內容違背公共秩序、善良風俗者」；此種瑕疵屬重大明顯，依《行政程序法》第 110 條第四項，無效之行政處分自始不生效力，不待撤銷。故選 A。\n【逐項排除】\n(A) 內容違反公共秩序或善良風俗，正是《行政程序法》第 111 條第五款明文列舉的無效事由，效力自始不發生。\n(B) 得撤銷的對象是違法但未達無效程度的處分，《行政程序法》第 117 條規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；本題瑕疵已落入無效事由，無須經撤銷即不生效力。\n(C) 廢止的對象是合法的行政處分，《行政程序法》第 122 條處理非授予利益的合法處分，同法第 123 條處理授予利益的合法處分，內容違背公序良俗者並非合法處分。\n(D) 補正限於違反程序或方式規定者，《行政程序法》第 114 條第一項並明文把「依第一百十一條規定而無效者」排除在補正之外，本題屬實體內容的瑕疵。\n【記憶點】內容違背公序良俗列在無效七款之中，自始不生效力，不必也不能靠撤銷或補正處理。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-109-1-bookkeeping-law-036","記帳士對於所有攸關情況之評估應力求平衡，在作成判斷時不受個人利益或他人之不當影響，符合記帳士職業倫理道德規範下列何項準則？",36,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-109-1-bookkeeping-law-038","違法行政處分經原作成行政處分之機關撤銷後，其行政處分之效力為：",38,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-109-1-bookkeeping-law-035","商業因過去事件而負有現時義務，且很有可能需要流出具經濟效益之資源以清償該義務，及該義務之金額能可靠估計時，應認列為：",35,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-109-1-bookkeeping-law-039","下列何種行為屬於行政程序法所稱之行政處分？",39,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-109-1-bookkeeping-law-034","依商業會計處理準則規定，下列何者應列為綜合損益表之本期其他綜合損益項目？",34,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-109-1-bookkeeping-law-040","公司法第 16 條有關公司對外為保證人之規定，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-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,1786689134244]