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18 依警察職權行使法第 21 條:「警察對軍器、凶器或其他危險物品,為預防危害之必要,得扣留 之。」該條規定警察對軍器、凶器或其他危險物品得具有何種權力? (A)剝奪危險物品所有權 (B)移轉危險物品所有權 (C)暫時限制或保管危險物品權 (D)危險物品處罰權

19 依行政執行法規定,關於即時強制之發動要件,下列敘述何者錯誤? (A)行政機關為阻止犯罪之發生,而有即時處置之必要時 (B)依法令負有行為義務而不為,因情況急迫,如不及時執行,顯難達成執行目的時 (C)行政機關為避免急迫危險,而有即時處置之必要時 (D)行政機關為阻止危害之發生,而有即時處置之必要時

20 當義務之履行經證明為不可能者,下列何者規定執行機關應依職權或因義務人、利害關係人之申 請終止執行? (A)行政罰法 (B)行政執行法 (C)社會秩序維護法 (D)警察職權行使法

4. According to Article 48-9 of the R.O.C. Pharmaceutical Affair Act, the applicant for a generic drug license shall, with respect to the patent(s) of the approved new drug listed by the said new drug license holder, declare one of the four item(s) in the article when applying for a generic drug license. Which of the following is not a listed item in such article? (A) No patent information on said new drug has been listed. (B) The patent(s) corresponding to said new drug has been extinguished. (C) The central competent health authority will issue the generic drug license after the patent(s) corresponding to said new drug are extinguished. (D) The patent(s) corresponding to said new drugs shall be revoked, or the patent(s) corresponding to the generic drug subject to the application for drug license will not be infringed by said new drugs.

5. Article 13 of the R.O.C. Patent Act provides: "Where the right to apply for a patent is jointly owned,      ①      ….Where one of the owners of the right to apply for a patent abandons his/her own share,      ②      " (A)①each co-owner may freely dispose of his own share.  ②this share shall be assigned to the National Treasury. (B)①each co-owner may freely dispose of his own share. ②this share shall be vested in the other joint owner(s). (C)①the right to apply for the patent shall not be assigned or abandoned without the consent of all joint owners. ②this share shall be assigned to the National Treasury. (D)①the right to apply for the patent shall not be assigned or abandoned without the consent of all joint owners. ②this share shall be vested in the other joint owner(s).

4. 甲農場從事柑橘種植,X8 年底果樹上結果柑橘估計可採收 1,000,000 公斤,每公斤公允價值 為$20,X8 年 7 月甲農場已與乙公司簽訂於 X9 年 1 月採收時,以每公斤$18 售出 200,000 公 斤之不可取消合約。若出售成本為每公斤$1,則該尚未採收柑橘於 X8 年底資產負債表中應 列報金額為何? (A)$17,000,000 (B)$18,600,000 (C)$19,000,000 (D)$20,000,000