[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-110-1-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-110-1-記帳相關法規概要-037","book-110-1-bookkeeping-law-037",110,1,37,"行政機關作成行政處分時，關於附款下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"附款不得違背行政處分之目的","無裁量權之行政處分，皆不得為附款","有裁量權之行政處分，得為附款","附款應與該處分之目的具有正當合理之關聯","B",null,"本題考點：《行政程序法》第 93 條第一項的附款容許要件，以及第 94 條對附款內容所設的兩道界限。\n【正解理由】依《行政程序法》第 93 條第一項，行政機關作成行政處分有裁量權時，得為附款；無裁量權者，以法律有明文規定或為確保行政處分法定要件之履行而以該要件為附款內容者為限，始得為之。可見無裁量權並非一律不得附款，該項後段仍留有兩種容許情形，選項所稱「皆不得為附款」與此牴觸，故選 B。\n【逐項排除】\n(A) 附款不得違背行政處分之目的，為《行政程序法》第 94 條前段的明文，本項敘述正確。\n(B) 無裁量權之行政處分，於法律有明文規定，或為確保行政處分法定要件之履行而以該要件為附款內容時，依《行政程序法》第 93 條第一項後段仍得為附款，本項所稱「皆不得」過於絕對，為錯誤敘述。\n(C) 有裁量權之行政處分得為附款，為《行政程序法》第 93 條第一項前段的明文，本項敘述正確。\n(D) 附款應與該處分之目的具有正當合理之關聯，為《行政程序法》第 94 條後段的明文，本項敘述正確。\n【記憶點】有裁量權原則得附款，無裁量權例外得附款，例外只有「法律明文」與「確保法定要件」兩道門。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-110-1-bookkeeping-law-036","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？",36,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-110-1-bookkeeping-law-040","有關公司法對公司權利能力之限制，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-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-109-1-bookkeeping-law-037",109,"行政處分之內容違反公共秩序或善良風俗者，屬於：",false,1786689133739]