24 國際財務報導準則有關營運部門資訊之揭露，下列敘述何者錯誤？
(A)公司總部可能未賺得收入，故非屬營運部門
(B)公司某些功能性部門可能賺得之收入僅為企業活動偶發之收入，故非屬營運部門
(C)兩個部門若有相似的研發項目，則可以彙總為同一部門
(D)主要營運決策者只要其職能涉及分配資源予企業營運部門並評量其績效，不必然為有特定職稱之 經理人

25 國際會計準則有關期中財務報表認列及衡量原則，下列敘述何者錯誤？ (A)每一期中期間所認列之所得稅費用，應依整個財務年度所估計之年度平均有效所得稅率計算認列 (B)預期於年底發生的定期維修成本，對期中報導目的而言，雖然編製期中財務報導時尚未發生，公 司仍須預先認列費用 (C)公司本年度每季預計投入研發費用一萬元。雖然公司預計到第三季結束時，前三季研發費用將可 以符合資產資本化條件，但公司不應該在編製第一季期中報表時將一萬元資本化 (D)期中期間之退休金成本應採用前一財務年度結束日依精算決定之退休金成本率，以年初至當期末 為基礎計算，並針對該結束日後之重大市場波動，及重大縮減、清償或其他重大一次性事項加以 調整

1 What does the term “patent pending” mean? (A) patent assigned to (B) patent mortgaged (C) patent litigated (D) patent applied for

2 What does the term “prosecution history estoppel” mean? (A) the doctrine of equivalents (B) the doctrine of all elements (C) inter partes reexaminations (D) file-wrapper estoppel

複選題3 An invention patent application is filed on January 1, 2010. The application is published 18 months later on July 1, 2011 and granted on May 30, 2013. The patent is valid until: (A) May 30, 2033(20 years from the granted date of the patent) (B) July 1, 2031(20 years from the publication date of the application) (C) January 1, 2030(20 years from the filing date of the application) (D) some other date

4 If the patent examiner does produce a_____ case, the burden of coming forward with evidence or arguments shifts to the applicant who may submit additional evidence of non-obviousness. Choose the one phase that best completes the above sentences. (A) all elements (B) inherency (C) burden of Proof (D) prima facie

5 The EPO allowed a patent on a transgenic animal that had been bred as a research tool for cancer studies despite objections that it was _____ to patented life. Choose the one word that best completes the above sentences. (A) immoral (B) immortal (C) irreverent (D) insignificant

6 European patents shall not be granted in respect of inventions the commercial of which would be contrary to ‘ordre public’ or morality. Choose the one word that best completes the above sentences. (A) exploitation (B) anticipation (C) incentive (D) litigation

7 The expression “either A or B, but not both” in a patent specification or claim has the sense of: (A) implying the presence of both A and B. (B) implying the presence of A or the presence of B, or the presence of A and B. (C) implying the presence of A or the presence of B, but not the presence of both A and B. (D) implying the absence of both A and B.

8 According to the Patent Act in Taiwan, which of the following statements is not correct? (A) According to Article 52, patent rights shall start from the filing date of the application. (B) The term of an invention patent shall not exceed a period of twenty years from the filing date of the application. (C) An invention that involves national defense secrets or any other secrets pertaining to national security might be granted. (D) The term of a design patent shall not exceed a period of twelve years from the filing date of the application.

9 The requirement of industrial applicability in the EPC means that it must be shown that the invention can be made or used in any kind of industry. Which of the following statements is true? (A) In the Unites States, the equivalent criterion requires utility. (B) In the Unites States, the equivalent criterion requires novelty. (C) In the Unites States, the equivalent criterion requires inventive steps. (D) In the Unites States, the equivalent criterion requires fully disclosure.

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