24 When a claimed invention is rejected because it is anticipated, it means that:
(A) The claimed invention is not novel.
(B) The claimed invention is obvious.
(C) The claimed invention is exhausted.
(D) The claimed invention is indefinite.

20 Which of the following statements regarding patent exhaustion is incorrect? (A) The adoption of the exhaustion doctrine under the R.O.C. Patent Act is required by the Agreement on Trade-Related Aspects of Intellectual Property Rights. (B) Under the R.O.C. Patent Act, after the sale of a patented product made under consent of the patentee, the patent right should not extend to the using of that particular product. (C) Under the R.O.C. Patent Act, the exhaustion of the patent right can be triggered by the sale of a patented product made by the patentee anywhere in the world. (D) Under the R.O.C. Patent Act, after the sale of a patented product made under consent of the patentee, such patentee can not exercise his or her patent right to prevent the owner of this particular product from reselling it.

21 Which of the following descriptions regarding patent application with foreign element under the R.O.C. Patent Act is correct? (A) Any foreign person who has no domicile or business establishment in the territory of the R.O.C. is not allowed to file an application for invention patent. (B) All patent applications filed by a foreign applicant must be accepted regardless of his or her nationality. (C) If a foreign applicant is a citizen of a non-member of the World Trade Organization (WTO) and whose home country does not mutually recognize priority with the R.O.C., even if the applicant has domicile or business establishment in any member of the WTO or in the territory of a reciprocal country, the applicant is not entitled to claim priority in accordance with the provisions set forth in Paragraph 1 of Article 28. (D) Where an applicant has first applied for a patent in a foreign country which is a member of the WTO, the applicant may claim priority in respect of an R.O.C. patent application for the same invention if the R.O.C. patent application for the same invention is filed within 12 months after the filing date of the said first patent application.

22 Which of the following descriptions regarding patent rights under the R.O.C. Patent Act is correct? (A) The inventor of the invention should enjoy patent right upon completion of the invention. (B) Unless otherwise provided for in the R.O.C. Patent Act, the patentee of an invention patent covering a product has an exclusive right to prevent others from importing the product for the purpose of offering for sale the product without the patentee’s consent. (C) The effects of an invention patent right should extend to acts done privately and for non- commercial purpose(s). (D) A patentee of an invention patent may not demand a person who infringes the patent right to stop such infringement unless the infringement of invention patent occurs due to intentional act or negligence.

23 Which of the following statements regarding patent remedies under the R.O.C. Patent Act is incorrect? (A) The patentee can choose any one of the three available methods of calculation of damages under Article 97, para. 1 of the R.O.C. Patent Act. (B) 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. (C) The rights to claim for patent infringement damages should become extinguished if not exercised within 2 years after the patent infringement takes place. (D) Where the patent infringement is found to be intentionally committed, the court may, upon request and on the basis of the severity of the infringement, award the damages greater than the loss suffered but not exceeding 3 times of the proven loss.

25 Which of the following rights can be exercised by a non-exclusive licensee of an invention patent? (A) To sub-license a third party to exploit the licensed patent without the consent of the invention patentee or the exclusive licensee. (B) To exclude the patentee from exploiting the patented invention within the scope of the license granted. (C) To practice the licensed invention within the scope of the license granted. (D) To demand a person who infringes or is likely to infringe the patent right to stop or prevent such infringement.

1 關係人交易之性質可能導致較高之重大不實表達風險，下列敘述何者錯誤？ (A)進行關係人交易之動機可能係為進行財務報導舞弊或掩飾被挪用之資產 (B)關係人交易通常透過複雜之關係及結構進行 (C)通常與關係人間之交易及餘額較容易從企業資訊系統中有效辨認或彙總 (D)關係人交易較易未依一般公平交易之條款及條件進行

2 有關查核人員瞭解受查者及其環境，以辨認並評估重大不實表達風險之敘述，下列何者錯誤？ (A)查核人員僅執行風險評估程序並無法提供足夠及適切之查核證據，以作為表示查核意見之基礎 (B)查核人員執行風險評估程序，其相關作業包括控制測試，以評估重大不實表達風險 (C)於查核財務報表時，查核人員一定要執行風險評估程序 (D)查核人員於評估重大不實表達風險階段，對內部控制作業執行簡易測試的目的並非在測試該控 制作業執行的有效性

3 下列有關存貨查核之敍述，何者正確？ (A)查核人員執行盤點測試，可提供存貨的存在與狀況之查核證據 (B)如由第三方保管之存貨對財務報表係屬重大，查核人員應向受查者管理階層取得書面聲明，以 確認該存貨之存在及狀況 (C)查核人員如因不可預見之班機取消致無法參與存貨盤點，則應逕行採用替代查核程序，以對存 貨的存在與狀況取得足夠且適切之查核證據 (D)受查者通常至少每年執行一次存貨盤點，以作為編製財務報表之基礎並用以確認其定期盤存制 之可靠性。惟受查者如採用永續盤存制時，查核人員僅針對受查者帳載進、銷貨資料進行查對 即可，無須參與實體盤點存貨

4 下列何者非屬查核人員無法取得足夠及適切查核證據而出具保留意見之情形？ (A)受查者會計紀錄已毀損，對財務報表之影響重大但非廣泛 (B)會計師接受委任之時點較晚，致無法觀察實體存貨盤點 (C)管理階層禁止查核人員對特定科目餘額發函詢證 (D)受查者財務報表未包括適用之財務報導架構規定之所有揭露

5 有關會計師查核一般用途財務報表之責任，下列敘述何者錯誤？ (A)會計師應依照一般公認審計準則查核，運用專業判斷並保持專業上之懷疑 (B)對與查核攸關之內部控制取得必要之瞭解，以設計當時情況下適當之查核程序，並對受查者內 部控制之有效性表示意見 (C)評估管理階層所採用會計政策之適當性，及其所作會計估計與相關揭露之合理性 (D)當財務報表係依照允當表達架構編製時，應評估財務報表（包括相關附註）是否允當表達