阿摩線上測驗 登入

最新科目

最新試卷

最新試題

最新申論題

最新課程

最新主題筆記

最新討論

19 依行政執行法規定,關於即時強制之發動要件,下列敘述何者錯誤? (A)行政機關為阻止犯罪之發生,而有即時處置之必要時 (B)依法令負有行為義務而不為,因情況急迫,如不及時執行,顯難達成執行目的時 (C)行政機關為避免急迫危險,而有即時處置之必要時 (D)行政機關為阻止危害之發生,而有即時處置之必要時

20 當義務之履行經證明為不可能者,下列何者規定執行機關應依職權或因義務人、利害關係人之申 請終止執行? (A)行政罰法 (B)行政執行法 (C)社會秩序維護法 (D)警察職權行使法

21 有關偶發性及緊急性集會遊行處理原則之敘述,下列何者正確? (A)係關於機關內部之組織、事務之分配、業務處理方式、人事管理等一般性規定 (B)係對多數不特定人民就一般事項所作抽象之對外發生法律效果之規定 (C)係上級機關對下級機關,依其權限或職權為規範機關內部秩序及運作,所為直接對外發生法規 範效力之一般、抽象之規定 (D)係為協助下級機關或屬官統一解釋法令、認定事實及行使裁量權,而訂頒之解釋性規定及裁量基準

4. According to Article 48-9 of the R.O.C. Pharmaceutical Affair Act, the applicant for a generic drug license shall, with respect to the patent(s) of the approved new drug listed by the said new drug license holder, declare one of the four item(s) in the article when applying for a generic drug license. Which of the following is not a listed item in such article? (A) No patent information on said new drug has been listed. (B) The patent(s) corresponding to said new drug has been extinguished. (C) The central competent health authority will issue the generic drug license after the patent(s) corresponding to said new drug are extinguished. (D) The patent(s) corresponding to said new drugs shall be revoked, or the patent(s) corresponding to the generic drug subject to the application for drug license will not be infringed by said new drugs.

5. Article 13 of the R.O.C. Patent Act provides: "Where the right to apply for a patent is jointly owned,      ①      ….Where one of the owners of the right to apply for a patent abandons his/her own share,      ②      " (A)①each co-owner may freely dispose of his own share.  ②this share shall be assigned to the National Treasury. (B)①each co-owner may freely dispose of his own share. ②this share shall be vested in the other joint owner(s). (C)①the right to apply for the patent shall not be assigned or abandoned without the consent of all joint owners. ②this share shall be assigned to the National Treasury. (D)①the right to apply for the patent shall not be assigned or abandoned without the consent of all joint owners. ②this share shall be vested in the other joint owner(s).

5. 下列何種資產不得適用 IAS 23 將借款成本予以資本化? (A)大量且重複製造或生產之存貨 (B)無形資產 (C)可於短期內製造或生產之存貨 (D)生物資產