1 甲公司主管建議財務分析納入量化因子（quantitative factors） ，下列敘述何者較符合量化因子的含義？
(A)重點在於員工士氣的評估
(B)當制定決策時均是攸關因素
(C)僅包含財務資訊，不包含非財務資訊
(D)可以用數字方式衡量、計算、比較的資料，包含財務及非財務資訊

22 Which of the following statements regarding patent exhaustion is correct? (A) The patent exhaustion does not extend to the acts of reselling the patented product and is limited to the acts of using the product only. (B) The R.O.C. Patent Act does not provide any specific rules regarding patent exhaustion doctrine. (C) The buyer of the patented product must have purchased the product in the territory of R.O.C. in order for the patent to be exhausted. (D) The effects of an invention patent right shall not extend to any patented product made by the patentee after its sale.

23 Which of the following statements regarding patent remedies is correct? (A) Where the inventor’s right to be indicated as such is infringed, the inventor may request for necessary disposition(s) to have his/her name indicated or to restore the impaired reputation. (B) A non-exclusive licensee may claim for damages only in case an infringement of invention patent occurs due to intentional act. (C) For the purpose of calculating damages, the patentee may choose the method based on the profits earned by the infringer as a result of patent infringement, but only in cases where the infringement of an invention patent was intentional. (D) A patentee of an invention patent may demand a person who infringes to stop only when the infringement occurs due to intentional act or negligence.

24 Which of the following descriptions regarding invention irrelevant to the performance of duties (an invention made by an employee without connection to the course of performing his or her duties) under the R.O.C. Patent Act is incorrect? (A) The right to apply for a patent and the patent right for such invention shall be vested in the employee. (B) If such invention is made through the utilization of the employer's resources or experiences, the employer may exploit the invention in the enterprise without paying the employee remuneration. (C) Upon completion of such invention, the employee shall give the employer a written notice regarding such event, and shall also inform the employer of the creative process, if necessary. (D) If the employer fails to raise any objection to the employee within six (6) months after receiving the employee's written notice regarding such invention, the employer shall not claim that the invention at issue was made by the said employee in the course of performing his/her duties.

25 Which of the following descriptions regarding patent applications under the R.O.C. Patent Act is incorrect? (A) Where two or more patent applications are filed for the same invention, only the earliest application can be granted. (B) Two or more inventions so linked as to form a single general inventive concept may be filed in one application. (C) A patent application that substantially contains two or more inventions may, upon notice by the Specific Patent Agency or upon request by the applicant, be divided into two or more divisional applications. (D) An applicant filing a patent application for invention and a patent application for utility model for the same creation on the same date can decide whether to make declarations in respect of the said applications.

2 有關「成本與管理會計」，下列敘述何者正確？ (A)僅記錄成本的發生、追蹤成本的流程，並將累積之成本進行適當的分配，以決定期末存貨 及銷貨成本等項目之金額，以製成對外之財務報導 (B)成本與管理會計發展至今，已逐漸由僅重視歷史成本資訊之記錄，轉而重視未來成本的規 劃、預測及分析，愈來愈重視管理導向 (C)成本會計著重在歷史成本的記錄及計算，而管理會計重視資源的規劃及控制，因此成本會計工作所提供之成本資訊可用於編製對外財務報導的歷史資訊，卻無法作為管理會計所需之資訊使用 (D)管理會計系統之設計係為企業組織提供完全之成本及管理會計相關資訊，務求資訊量極大化，無須考慮資訊成本

3 甲公司 X1 年 8 月份銷貨收入$6,000,000，根據以前經驗，銷貨中 60%為賒銷；收款情況為：銷貨當月收現 40%，次月 50%，再次月 10%。8 月初的應收帳款$500,000，其中有 40%來自 6 月份之銷貨，60%來自 7 月份之銷貨。甲公司本年 8 月份所收到現金為何？(A)$4,010,000 (B)$4,290,000 (C)$4,730,000 (D)$5,010,000

4 甲公司採分步成本制，該公司測試部門 2 月份有 20,000 單位的期初在製品，完工程度為 30%； 2 月底則有 33,000 單位在製品，完工程度為 45%。2 月份測試部門完工且轉出之產品有 55,000 單位，測試部門直接原料於加工程度至 90%才投入。若使用加權平均法，測試部門的直接原料約當產量為何？ (A) 88,000 單位 (B) 68,000 單位 (C) 55,000 單位 (D) 35,000 單位

5 下表為甲公司 X1 年第一季的資訊：甲公司 X1 年第一季的銷貨成本為何？ (A)$1,293,000 (B)$1,303,000 (C)$1,433,000 (D)$2,153,000

6 甲公司經營畜牧事業，經過聯合製造過程，在分離點產生牛肉及皮革二種聯產品。牛肉產品及皮革產品可在分離點出售；也可在分離點後，經過各自獨立的進一步加工過程，分別加工為最終產品牛肉乾及皮革外套。X1 年聯合成本$144,000，成本與銷售資訊如下：若甲公司之聯合成本採用淨可實現價值法（net-realizable-value method）分攤，則分攤至皮革 外套的聯合成本為何？ (A)$48,000 (B)$64,800 (C)$79,200 (D)$96,000

7 甲醫院設有內科與外科兩科別，每一科別中設立門診與急診。病人到院掛號後進行診療，然 後批價與結帳，最後領藥。甲醫院採時間導向作業基礎成本制（time-driven activity based ，依工作內容區分為三個作業，包含：內科診療、外科診療、相關行政作業（掛號、 costing） 批價、結帳、領藥）等三個作業。X1 年 1 月甲醫院各作業之相關資料如下所示：甲醫院各種診療服務，病人自掛號、診療、批價、結帳至領藥之過程所需成本，下列敘述何者正確？ (A)內科門診，每位病人成本為$2,460 (B)內科急診，每位病人成本為$1,660 (C)外科門診，每位病人成本為$1,245 (D)外科急診，每位病人成本為$945