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10.AIDS 病人可以服用 co-trimoxazole 來預防何種伺機性感染? (A)Streptococcus pneumoniae 引起的肺炎 (B)hepatitis B virus 感染 (C)influenza virus 感染 (D)Pneumocystis jiroveci 肺炎

24 下列何者非刑法第 57 條所規定的科刑輕重標準? (A)媒體有無報導 (B)犯罪時所受之刺激(C)犯罪行為人之智識程度 (D)犯罪後之態度

25 下列何種情形,應於有罪判決確定後撤銷假釋? (A)甲於假釋中犯竊盜罪,受有期徒刑 4 月之宣告 (B)甲於假釋中犯過失傷害罪,受有期徒刑 2 月之宣告(C)甲於假釋中犯賭博罪,受罰金 2 萬元之宣告 (D)甲於假釋中犯傷害罪,受有期徒刑 8 月之宣告

20. Under the R.O.C. Patent Act, the protection of design patents was expanded to cover certain digital image designs. Which of the following statements is most accurate? (A) Design patents protect only designs embodied in physical articles. (B) Digital image designs cannot be enforced against online infringement. (C) Design patents may protect qualifying digital image designs even when not permanently embodied in a physical product. (D) Digital image designs are subject to a shorter patent term than other design patents.

21. Under the R.O.C. Patent Act, which of the following subject matters would generally be eligible for an invention patent but not for a utility model patent? (A) A reinforced structure of a folding ladder. (B) A manufacturing process for producing semiconductor wafers. (C) A new configuration of components in a mechanical hand tool. (D) An improved shock-absorbing structure for a bicycle saddle.

13. 甲公司 3 年前以$300,000 平價投資某債券,去年底因該債券投資的信用風險顯著增加,致使 其備抵損失餘額增加至$3,600,同時甲公司管理當局決定將債券投資的經營模式自攤銷後成 本衡量改變為透過其他綜合損益按公允價值衡量。假設重分類日該債券投資的公允價值為 $280,000,甲公司的重分類分錄不包括下列那一項? (A)借記「其他綜合損益—透過其他綜合損益按公允價值衡量之債務工具投資未實現評價損益」 $20,000 (B)借記「金融資產重分類損失」$16,400 (C)貸記「其他綜合損益—透過其他綜合損益按公允價值衡量之債務工具投資備抵損失」$3,600 (D)貸記「按攤銷後成本衡量之金融資產」$300,000