[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-記帳相關法規概要-036","book-110-1-bookkeeping-law-036",110,1,36,"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？",{"A":17,"B":18,"C":19,"D":20},"前者係行政處分，後者係一般處分","前者係一般處分，後者係行政處分","兩者皆為一般處分","兩者皆為行政處分","B",null,"本題考點：《行政程序法》第 92 條第一項的行政處分定義與第二項的一般處分判準，分界點在相對人是否特定。\n【正解理由】依《行政程序法》第 92 條第一項，行政處分係指行政機關就公法上具體事件所為之決定或其他公權力措施而對外直接發生法律效果之單方行政行為；同條第二項規定，前項決定或措施之相對人雖非特定，而依一般性特徵可得確定其範圍者，為一般處分。警察在十字路口以手勢指揮交通，承受者是當下通過該路口的不特定用路人，依一般性特徵可得確定其範圍，屬一般處分；對違規駕駛開罰單則指名特定相對人作成，屬相對人特定的行政處分，故選 B。\n【逐項排除】\n(A) 將兩者對調，手勢指揮的相對人並非特定，開罰單的相對人則屬特定，與《行政程序法》第 92 條第二項的判準不符。\n(B) 前者相對人不特定而可依一般性特徵確定其範圍，後者相對人特定，正合於《行政程序法》第 92 條第一項與第二項的分工。\n(C) 開罰單已指名特定違規駕駛人，欠缺相對人不特定這項要素，不能歸入《行政程序法》第 92 條第二項的一般處分。\n(D) 手勢指揮交通的相對人不特定，並非《行政程序法》第 92 條第一項所指相對人特定的行政處分。\n【記憶點】叫得出名字的是行政處分，叫不出名字但圈得出範圍的是一般處分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-035","下列何者非屬行政處分無效之原因？",35,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-110-1-bookkeeping-law-037","行政機關作成行政處分時，關於附款下列敘述何者錯誤？",37,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-110-1-bookkeeping-law-034","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？",34,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-110-1-bookkeeping-law-038","依公司法規定，下列敘述何者正確？",38,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-110-1-bookkeeping-law-033","下列何種情形，行政機關應給予處分相對人陳述意見之機會？",33,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-039","公司設立登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，其效力如何？",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-109-1-bookkeeping-law-036",109,"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？",false,1786689133722]