2 ________ may be used to define a contribution which each of the claimed inventions, considered as a whole, makes over the prior art.
(A) Special technical feature
(B) Inventive steps
(C) Single general inventive concept
(D) Multiple dependent claim

23 甲公司於 X8年底以$5,138,755價格發行3年期，面額$5,000,000之可轉換公司債，票面利率5%； 該轉換權符合權益定義，該公司債若不附轉換權，其公允價值為$4,866,355。若所得稅率為 20%，依稅法規定，可轉換公司債之發行價款應全數列為負債，則發行該可轉換公司債使甲 公司 X8年底負債增加金額為何？ (A)$4,811,875 (B)$4,866,355 (C)$4,920,835 (D)$5,138,755

24 甲公司 X1年初成立，全年有160名員工，每名員工每年可享有8天之帶薪假，未使用者可遞延 至下一年度使用，惟遞延期間僅以一年為限，逾期若未使用則視同放棄；若員工離職，即放 棄其累積之休假。員工休假時，應先扣抵前一年度未休假之天數，其次再扣抵當年度之可休 假天數。X1年度員工每位均已休假5天，甲公司預估 X2年員工休假情況為：50%員工休假11 天、25%員工休假9天、20%員工休假2天，另5%員工在未休假前即已離職。若每名員工之日 薪為$900，甲公司於 X1年底應認列之員工休假給付負債為多少？ (A)$252,000 (B)$381,600 (C)$410,400 (D)$432,000

25 20X8年10月1日，丁公司將一企業組成部分分類為待出售，並符合停業單位之定義。下列有關 停業單位在財務報表中表達與揭露的論點，那一項錯誤？ (A)應該揭露停業單位之稅後損益及構成停業單位之處分群組於按公允價值減出售成本衡量時 所認列之稅後利益或損失 (B)比較報表中，以前年度亦應重行表達停業單位之稅後損益及構成停業單位之處分群組於按 公允價值減出售成本衡量時所認列之稅後利益或損失 (C)若處分群組為新取得之子公司且取得時即符合分類為待出售之條件，則無須揭露資產及負 債之主要類別 (D)將比較報表中，以前年度之非流動資產及負債予以重行表達，以反映20X8年財務報表所表 達之分類

1 Under the R.O.C. Patent Act, which one of the following statements is not correct? (A) An invention patent with respect to licensing, compulsory licensing, as well as other matters that should be published shall be published in the Patent Gazette. (B) The decision on a request for compulsory license shall be made in writing and shall indicate the reasons, scope, duration, and the required remuneration. (C) Exploitation of a compulsory license shall be predominantly for the supply of importing country market. (D) Granting of compulsory licensing shall not affect the exercise of patent right by the patentee concerned.

3 A(n)________ licensee may sub-license a third party to exploit the licensed patent unless stipulated otherwise in the contract. Choose the one that best completes the above sentence. (A) sole (B) exclusive (C) statutory (D) non-exclusive

4 According to the R.O.C. Patent Act, which of the following statements about patent applications is incorrect? (A) A patent application for invention shall relate to one invention. Two or more inventions so linked as to form a single general inventive concept may be filed in one application. (B) The term of a utility model patent will not expire until the end of ten years after the patent application was made. (C) Any person within three year after the filing date of a patent application for invention may make a request with the Intellectual Property Office for substantive examination of the patent application. (D) The Intellectual Property Office may not advance the laying-open of a patent application at the request of the applicant.

5 Which of the following is included within the purpose of enacting the R.O.C. Patent Act? I. To protect the creation of inventions, utility models and designs. II. To balance different interests for the common good of society. III. To encourage the creation of inventions, utility models and designs. (A) I and II only (B) I and III only (C) II and III only (D) I only

6 The purpose of Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS) may not be ________ . (A) to reduce distortions and impediments to international trade (B) to promote effective and adequate protection of intellectual property rights (C) to ensure that intellectual property rights not become barriers to legitimate trade (D) to reduce affect of Most-Favoured-Nation Treatment

7 Which of the following statements about the “two-part form” claim is correct? (A) It may be used in the form of a dependent claim. (B) It recites all or some of the elements of a known article, process, composition, or combination in the preamble to the claim. (C) It shall refer to more than one other claim in the alternative only. (D) It shall be construed to incorporate by reference all the limitations of each of the particular claims in relation to which it is being considered.

8 For patent application, what does the term “estoppel” mean? (A) Exemption (B) Application (C) Preclusion (D) Jurisdiction