[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-016":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-112-1-記帳相關法規概要-016","book-112-1-bookkeeping-law-016",112,1,16,"行政機關作成限制之行政處分前，應給予該處分相對人陳述意見之機會。下列那些情形，行政機關得不給予陳述意見之機會？①作成同種類之處分不多 ②行政處分所根據之事實，客觀上明白足以確認者 ③限制自由或權利之內容及程度，顯屬重大 ④為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分",{"A":17,"B":18,"C":19,"D":20},"①②","③④","②④","②③","C",null,"本題考點：作成限制人民自由權利之處分前應給予陳述意見機會，以及《行政程序法》第 103 條所列的例外情形。\n【正解理由】《行政程序法》第 102 條規定，行政機關作成限制或剝奪人民自由或權利之行政處分前，除已依同法第 39 條規定通知處分相對人陳述意見，或決定舉行聽證者外，應給予該處分相對人陳述意見之機會。例外則明定於《行政程序法》第 103 條，該條第五款為「行政處分所根據之事實，客觀上明白足以確認者」，第八款為「為避免處分相對人隱匿、移轉財產或潛逃出境，依法律所為保全或限制出境之處分」，②與④正好逐字對應這兩款，故選 C。\n【逐項排除】\n(A) 不成立。《行政程序法》第 103 條第一款是「大量作成同種類之處分」，①寫成同種類之處分不多，把要件的方向倒過來。\n(B) 不成立。《行政程序法》第 103 條第六款是「限制自由或權利之內容及程度，顯屬輕微，而無事先聽取相對人意見之必要者」，③寫成顯屬重大，不符該款。\n(C) 正確。②落在《行政程序法》第 103 條第五款，④落在同條第八款，兩者都屬得不給予陳述意見之情形。\n(D) 不成立。②固然落在《行政程序法》第 103 條第五款，但③的「顯屬重大」與同條第六款所定「顯屬輕微」相反。\n【記憶點】數量要「大量」、程度要「輕微」，才可以免給陳述意見。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-015","公法上之請求權，於請求權人假設為稅捐處，無法律另有規定，於 111 年 8 月 1 日已將 111 年房屋稅單合法送達欠稅人，依行政程序法第 131 條規定，該筆欠稅若至何時不移送強制執行其請求權即消滅？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-112-1-bookkeeping-law-017","依行政程序法規定，下列有關行政處分效力之敘述，何者錯誤？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-112-1-bookkeeping-law-014","書面之行政處分，符合一定情形者，得不記明理由，下列何者不包括在內？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-112-1-bookkeeping-law-018","下列有關行政處分以書面告知之救濟期間有錯誤之補救措施，何者正確？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-112-1-bookkeeping-law-013","記帳士應遵守之原則，不包括下列何者？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-019","會計憑證如因主管該項人員之故意或過失，致該項會計憑證毀損、缺少或滅失而致商業遭受損害時，該損害由誰賠償？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-016",114,"依現行商業會計法及商業會計處理準則規定，下列敘述何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-016",113,"公開發行股票公司為他公司有限責任股東，其投資總額原則上不得超過公司實收股本 40%。除非符合下列那些條件之一，其投資總額不受公司實收股本 40%上限限制？①以投資為專業 ②經代表已發行股份總數二分之一以上股東出席，出席股東二分之一以上同意之股東會決議 ③經二分之一以上董事出席，出席董事二分之一以上同意之董事會決議 ④公司章程另有規定 ⑤經代表已發行股份總數三分之二以上股東出席，出席股東二分之一以上同意之股東會決議",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-016",111,"有關公司名稱預查審核之相關規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-016",110,"臺北公司 109 年度決算程序辦理於 110 年 4 月 30 日終了，除應永久保存或有關未結會計事項者外，各項會計憑證、會計帳簿及財務報表，至少應保存至何時為止？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-016",109,"會計年度採曆年制之商業，其決算最晚須於次年的何時完成？",false,1786689132588]