[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-112-1-bookkeeping-law-017":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-017","book-112-1-bookkeeping-law-017",112,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"無效之行政處分自始不生效力","行政處分之無效，行政機關不得依職權確認之","行政處分未經撤銷、廢止，或未因其他事由而失效者，其效力繼續存在","書面之行政處分自送達相對人及已知之利害關係人起；書面以外之行政處分自以其他適當方法通知或使其知悉時起，依送達、通知或使知悉之內容對其發生效力","B",null,"本題考點：行政處分的生效時點、存續力，以及無效行政處分由誰確認。\n【正解理由】《行政程序法》第 113 條第一項明定，行政處分之無效，行政機關得依職權確認之；同條第二項並規定，行政處分之相對人或利害關係人有正當理由請求確認行政處分無效時，處分機關應確認其為有效或無效。條文給機關的是「得依職權確認」的權限，選項B寫成不得依職權確認，與條文相反，故選 B。\n【逐項排除】\n(A) 敘述正確。《行政程序法》第 110 條第四項規定，無效之行政處分自始不生效力。\n(B) 敘述錯誤。《行政程序法》第 113 條第一項規定行政處分之無效，行政機關得依職權確認之，本項把權限整個否定掉。\n(C) 敘述正確。《行政程序法》第 110 條第三項規定，行政處分未經撤銷、廢止，或未因其他事由而失效者，其效力繼續存在。\n(D) 敘述正確。《行政程序法》第 110 條第一項規定，書面之行政處分自送達相對人及已知之利害關係人起，書面以外之行政處分自以其他適當方法通知或使其知悉時起，依送達、通知或使知悉之內容對其發生效力。\n【記憶點】無效自始不生效力；機關「得」依職權確認，人民有正當理由請求時機關「應」確認。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-112-1-bookkeeping-law-016","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",16,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"book-112-1-bookkeeping-law-020","為增加公司（法人）之透明度，強化洗錢防制作為，依公司法第 22 條之 1 明定公司應每年定期以電子方式申報至中央主管機關建置或指定之資訊平臺，下列敘述何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-017",114,"依據商業會計法第 23 條之規定，商業必須設置之會計帳簿為何者？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-017",113,"商業會計法中，對於營業收入之認列，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-017",111,"下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-017",110,"臺中公司發行甲、乙兩種公司債，甲公司債採溢價發行，乙公司債採折價發行，並按有效利息法攤銷溢折價，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-017",109,"依商業會計法規定，營業收入認列之方式，下列何者正確？",false,1786689132604]