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24 依集會遊行法第 13 條第 2 項:「室外集會、遊行不予許可之通知書,應載明理由及不服之救濟 程序。」該項應載明「不服之救濟程序」規定,在學理上稱為下列何者制度? (A)救濟布告 (B)救濟教示 (C)救濟確認 (D)救濟公告

25 關於公務人員及駐衛警察行政中立規定之敘述,下列何者錯誤? (A)公務人員行政中立之規範,依公務人員行政中立法規定;該法未規定或其他法律另有嚴格規定 者,適用其他有關之法律 (B)公務人員得加入政黨或其他政治團體。不得兼任政黨或其他政治團體之職務 (C)公務人員為支持或反對特定之政黨、其他政治團體或公職候選人,得在辦公場所懸掛、張貼、 穿戴或標示特定政黨、其他政治團體或公職候選人之旗幟、徽章或服飾 (D)各機關及公立學校駐衛警察行政中立事項,準用公務人員行政中立法規定

23 甲擔任國小家長會會長兼任財務,因經商周轉不靈,遂將保管之家長會財物挪用新臺幣 600 萬元以清 償債務。依實務見解,甲成立何罪?(A)公益侵占罪 (B)公務侵占罪 (C)業務侵占罪 (D)背信罪

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).

6. Paragraph 1 of Article 97 of the R.O.C. Patent Act provides: "The damages claimed pursuant to the preceding article may be calculated according to any of the following methods: . . .3. the amount calculated on the basis of reasonable _____ that may be collected from exploiting the invention patent being licensed." (A) realties (B) royalties (C) commissions (D) concessions

5. 下列何種資產不得適用 IAS 23 將借款成本予以資本化? (A)大量且重複製造或生產之存貨 (B)無形資產 (C)可於短期內製造或生產之存貨 (D)生物資產