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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

17. In a patent infringement action before the Intellectual Property and Commercial Court, a Technical Examination Officer (TEO) prepares a technical report to assist the court in understanding the technology at issue. Which of the following statements is most accurate under R.O.C.'s Intellectual Property Case Adjudication Act? (A) The court may rely on the TEO's report as binding expert evidence without disclosing it to the parties. (B) The TEO may independently determine whether the patent is valid and issue a decision binding on the court. (C) The parties must be given an opportunity to review and respond to the TEO's opinions before the court relies upon them. (D) The TEO serves as a court-appointed expert witness and may be cross-examined in the same manner as a witness.

18. The extension of Taiwan's design patent term from 12 years to 15 years was primarily intended to: (A) Provide design patents with protection equivalent to copyright protection. (B) Align Taiwan's system with international trends and enhance protection for design-intensive industries. (C) Eliminate the need for substantive examination of design patents. (D) Permit perpetual protection for industrial designs.

12. 甲公司的營業模式係採分期付款方式銷售商品,X6 年初售出商品之帳款自 X7 年起分 4 年收 款,每年 1 月 1 日收款$500,000,有效利率為 5%。甲公司會計政策係以存續期間預期信用損 失衡量備抵損失,若評估預期信用損失率為 3%,則 X6 年底該應收分期款應分類為流動資產 之總帳面金額及攤銷後成本分別為何? (A)$485,000 及$500,000 (B)$500,000 及$485,000 (C)$1,805,775 及$1,861,624 (D)$1,861,624 及$1,805,775