[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-113-1-bookkeeping-law-022":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-113-1-記帳相關法規概要-022","book-113-1-bookkeeping-law-022",113,1,22,"下列何者屬於行政程序法第 92 條規定之行政處分？①行政機關依法律或法律授權所為之口頭警告 ②行政機關租用辦公場所 ③交通部氣象署提供氣候的相關資訊及氣象報導 ④政府役政機關對役男兵役體位之判定 ⑤國稅局對漏開發票之營業人科處罰鍰",{"A":17,"B":18,"C":19,"D":20},"①②③④⑤","僅②③④","僅①④⑤","僅①②④","C",null,"本題考點：行政處分的成立要件，以及哪些國家行為因欠缺公權力或法效性而不屬於行政處分。\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」，要件有五：行政機關所為、公法上事件、具體事件、對外直接發生法律效果、單方行政行為。①④⑤三者均由行政機關就具體事件單方作成，並直接變動相對人的權利義務；②③欠缺公權力或法效性，故選 C。\n【逐項排除】\n(A) 把五項全收，②屬私法上的租賃行為、③屬提供資訊的事實行為，均不符《行政程序法》第 92 條第一項「對外直接發生法律效果」的要件。\n(B) 僅②③④之中，只有④成立；②③兩項不生法律效果，範圍不符。\n(C) ①依法律或法律授權所為之口頭警告已對相對人課予不利負擔，且《行政程序法》第 95 條第一項明定行政處分除法規另有要式規定外，得以書面、言詞或其他方式為之；④兵役體位判定直接決定役男之服役義務；⑤科處罰鍰直接課予金錢給付義務。三者均為行政處分，正確。\n(D) 收入②租用辦公場所。機關承租房舍是以私法主體地位締結租賃契約，非《行政程序法》第 92 條第一項所稱之公權力措施，且該選項漏列⑤科處罰鍰。\n【記憶點】法效性是分水嶺：氣象報導與租辦公室都不動人民權利義務，口頭警告、體位判定、罰鍰才是處分。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-113-1-bookkeeping-law-021","商業在下列何種情事下，不可免繳相關規費？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-113-1-bookkeeping-law-023","①記帳士②取得乙級會計事務技術士證照者③記帳及報稅代理人④退休稅務人員⑤會計師，以上依法有資格代他人處理商業會計事務為何者？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-113-1-bookkeeping-law-020","下列有關商業登記之敘述，何者錯誤？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-113-1-bookkeeping-law-024","依記帳士法第 4 條規定，曾因業務上有詐欺、背信、侵占、偽造文書等犯罪行為，受有期徒刑幾年以上刑之裁判確定，不得充任記帳士？如已執行完畢或一部之執行而赦免已滿幾年者，仍得依規定充任記帳士？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-113-1-bookkeeping-law-019","主管機關依職權或利害關係人之申請，廢止公司登記，除命令解散或裁定解散外，應定多久期間，催告公司負責人聲明異議？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-113-1-bookkeeping-law-025","記帳士職業倫理道德規範中「記帳士」係指：",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-022",114,"依照商業會計處理準則第 24 條之規定，假設甲公司因為資產重估，目前帳上有未實現重估增值 $100,000。然而後續因減損測試，必須要調整之減損損失為$120,000，則相關之會計處理何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-112-1-bookkeeping-law-022",112,"某手搖飲料店以獨資商業設立於臺北市，隨著疫後復甦欲在中壢展店，請問該商號應該向下列那個主管機關申請登記？",{"webId":60,"year":61,"stem":62,"number":14},"book-111-1-bookkeeping-law-022",111,"甲記帳士受乙公司委任辦理營業稅申報並幫助乙公司以不正當方法逃漏稅捐，經檢察官提起公訴，下列敘述何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"book-110-1-bookkeeping-law-022",110,"依商業會計法規定，決算辦理完竣與決算程序終了之差異為何？",{"webId":68,"year":69,"stem":70,"number":14},"book-109-1-bookkeeping-law-022",109,"依商業會計處理準則規定，商業資產負債表權益項目之內容，下列敘述何者錯誤？",false,1786689132159]