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• 10 On the utility model patent, which of the following statements is true?(A) An applicant filing a
• 11 On the design patent, which of the following statements is not true?(A) The term of a design pate
• 12 Under Article 97 of the R.O.C. Patent Act, the court of the R.O.C. may not calculate damages ofpa
• 13 According to the R.O.C. Patent Act, which of the following statements about depositing biological
• 14 If the accused device or process does not fall within the literal construction of the claim, ther
• 15 According to the R.O.C Pharmaceutical Affairs Act, if the holder of a new drug permit deems itnec
• 16 According to the R.O.C. Patent Act, for purposes of assisting countries with insufficient or noma
• 17 According to the R.O.C. Patent Act, which of the following circumstances shall the effects of ani
• 18 According to the R.O.C. Patent Act, which of the following is a possible reason for obtaining pat
• 19 According to the R.O.C. Patent Act, which of the following is not an acceptable amendment after t
• 20 Which type of patent protection is not provided in the R.O.C. Patent Act?(A) Industrial design (B
• 21 According to the R.O.C. Patent Act, where an invention is made by an employee in the courseof per
• 22 According to the R.O.C. Patent Act, which of the following statements of joint ownership isincorr
• 23 According to the R.O.C. Patent Act, which of the following statements is incorrect?(A) Patent rig
• 24 According to the R.O.C. Patent Act, which of the following is not a circumstance where an inventi
• 25 According to Article 22, Paragraph 3 of the R.O.C. Patent Act, a disclosure made by or against th
• 18 乙公司於 X6年初，保留盈餘之餘額為$250,000，X6年相關資料如下：現金股利$180,000，提撥或有損失準備$170,000，股票股利$100,000，淨利$800,000，庫藏股再發行
• 19 甲公司 X5年初將一生產設備以融資租賃出租與乙公司，並支付若干元之租賃原始直接成本。甲公司於 X5年購入該設備，X5年初出租時之帳面金額為$2,500,000（公允價值與帳面金額相 同）。甲公司
• 20 甲公司與乙公司於20X1年1月1日簽定合約，透過該合約甲公司可使用乙公司提供之設備。甲公司正在判斷該合約是否為租賃合約。下列敘述何者錯誤？ (A)只有在合約成立時，甲公司才需要判斷該合約是否為租
• 21 甲公司於 X6年初購入設備$3,000,000，估計耐用5年，無殘值，採直線法計提折舊；X8年底，以$1,000,000售出該設備。依稅法規定該設備成本以$2,500,000為限，購買金額超限部
• 22 甲公司 X6年底帳列遞延所得稅負債$100,000，按20%所得稅率計算與設備有關之暫時性差異為$500,000，該暫時性差異係因 X6年底設備進行重估所產生，預計自 X7年起，分5年每年透 過
• 23 甲公司於 X8年底以$5,138,755價格發行3年期，面額$5,000,000之可轉換公司債，票面利率5%；該轉換權符合權益定義，該公司債若不附轉換權，其公允價值為$4,866,355。若所得
• 24 甲公司 X1年初成立，全年有160名員工，每名員工每年可享有8天之帶薪假，未使用者可遞延至下一年度使用，惟遞延期間僅以一年為限，逾期若未使用則視同放棄；若員工離職，即放 棄其累積之休假。員工休假
• 25 20X8年10月1日，丁公司將一企業組成部分分類為待出售，並符合停業單位之定義。下列有關 停業單位在財務報表中表達與揭露的論點，那一項錯誤？ (A)應該揭露停業單位之稅後損益及構成停業單位之處分
• 一、請問國內大專校院運動績優學生畢業後，取得教育部體育署學校專任運動教練證照為何？(A)審定。(B)檢定。(C)備查。(D)簽核。