阿摩線上測驗 登入

最新科目

最新試卷

最新試題

最新申論題

最新課程

最新主題筆記

最新討論

30.假設臺灣的利率高於日本,且資本可自由移動,則根據利率平價理論(interest rate parity),下列何者最可能發生? (A)資金會從臺灣流向日本 (B)市場將會預期未來新臺幣相對於日圓貶值 (C)臺灣的外匯供給會減少 (D)臺灣的外匯需求會增加

24 下列何者非刑法第 57 條所規定的科刑輕重標準? (A)媒體有無報導 (B)犯罪時所受之刺激(C)犯罪行為人之智識程度 (D)犯罪後之態度

9. Under the R.O.C. Patent Act, which of the following conditions does not limit the exclusive rights of patents? (A) Acts done privately and for non-commercial purposes. (B) Research and trials for the purpose of obtaining registration and market approval of drugs under the Pharmaceutical Affairs Act. (C) Producing devices for preparing of medicines in accordance with a prescription from a physician. (D) Where, after the sale of a patented product made by the patentee or made under consent of the patentee, using or reselling such product.

10. Under the R.O.C. Patent Act, which of the following descriptions regarding utility model patent is incorrect? (A)"Utility model" means the conception of technical ideas relating to the shape or structure of an article or combination of articles or processes, utilizing the laws of nature. (B) The term of a utility model patent shall expire after a period of ten years starting from the filing date. (C) When exercising a utility model patent, the patentee shall not make a warning without presenting the technical evaluation report of the utility model patent. (D) Where a utility model patent is revoked, the patentee shall be liable for the damages suffered by another person due to the patentee’s exercise of utility model patent right prior to its revocation. The above shall not apply if such exercise is based on the content of the technical evaluation report of utility model patent and carried out with due care.

7. 甲公司於 X1 年 1 月 1 日花費$15,000,000 設置了油井,預計使用 8 年。在油井使用年限期滿 後,甲公司將進行復原美化工作,預計支出為$8,000,000(以 X9 年初之物價估計) 。甲公司使 用直線法提列折舊,假定無殘值,折現率為 8%。然而,甲公司於 X3 年 1 月 1 日再度評估 時,預期復原成本應會下降至$5,000,000(同樣以 X9 年初之物價估計) 。試問 X3 年甲公司對 該油井之折舊費用為何? (A)$2,415,269 (B)$2,100,184 (C)$1,875,000 (D)$525,141