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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

22 依社會秩序維護法第 31 條:「違反本法行為,逾 2 個月者,警察機關不得訊問、處罰,並不得 移送法院。前項期間,自違反本法行為成立之日起算。但其行為有連續或繼續之狀態者,自行為 終了之日起算。」該條規定,為下列何種性質? (A)處罰權時效 (B)執行權時效 (C)裁處確定 (D)逕行處分

23 依行政執行法規定,有關拘提、管收之敘述,下列何者正確? (A)法院對於原處分機關對義務人的拘提聲請,應於 5 日內裁定;其情況急迫者,應即時裁定 (B)義務人經拘提到場,行政法院法官應即訊問其人有無錯誤,並應命義務人據實報告其財產狀況 或為其他必要調查 (C)有管收必要者,行政執行分署應自拘提時起 24 小時內,聲請地方法院裁定管收之 (D)義務人不服法院關於拘提、管收之裁定者,得於 10 日內提起抗告;其程序準用刑事訴訟法有 關抗告程序之規定

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