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8 依據警察人員人事條例規定,有關警察人員考核及考績之敘述,下列何者正確? (A)警察人員平時考核之獎懲種類,準用公務人員考績法之規定 (B)警察人員之考績,除依警察人員人事條例規定者外,適用公務人員考績法之規定 (C)同一考績年度中,其平時考核獎懲互相抵銷後累積已達二大過,得予以免職 (D)警察人員平時考核之功過,依公務人員考績法第 12 條規定抵銷後,尚有記一大功二次人員, 考績不得列甲等以下

9 下列關於警察命令之說明,何者正確? (A)兼具組織法與行為法之性質 (B)有管轄事務之性質,得為限制人民自由及權利 (C)查禁物以主管機關依法為查禁公告為前提 (D)保全業不具警察身分,其安全裝備毋庸公告

10 警察人員執行職務時,遇有下列何種情形,得直接使用槍械? (A)警察人員之土地、建築物受威脅時 (B)民眾違反集會遊行法逾時不為解散 (C)警察人員之生命、身體受暴力脅迫,且情況急迫時 (D)嫌犯於室外聚眾鬥毆時

1. According to the R.O.C. Patent Act, a person shall not be entitled to a patent if the claimed invention was described in the specification, claims or drawings of a patent issued or an application for invention or utility model patent published, in which the patent or application, as the case may be, names another inventor and was effectively filed before the effective filing date of the claimed invention. However, this shall not apply where the applicant of the later-filed patent application is also the applicant of the earlier-filed patent application for invention or utility model. Which of the following concepts does not cover what is described in this provision? (A) Deemed as lack of novelty (B) Deemed Loss of Novelty (C) Lack of novelty based on legal fiction (D) Lack of novelty based on presumption

2. 乙公司 X4 年 1 月 1 日與丁客戶簽訂銷售設備合約,合約簽訂時即移轉該設備之控制權予丁 客戶。合約中明定丁客戶將在 X4 年底、X5 年底及 X6 年底分 3 期支付價款,每期價款均為 $112,233。若該設備的現銷價格$300,000,乙公司出售設備的成本$240,000。合約開始時,乙公 司與丁客戶間單獨融資交易之折現率與市場利率相同,乙公司 X4 年應認列利息收入為何? (A)$0 (B)$12,233 (C)$18,000 (D)$20,202

226. 機關辦理巨額採購之使用情形及其效益分析之提報,以由使用或接管單位提報為原則。但機關另有分工規定者,從其規定。共同供應契約之採購,由訂約機關彙總提報。(A)O(B)X