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【单选题】
Patents, said Thomas Jefferson, should draw 'a line between the things which are worth to the public the embarrassment of an exclusive patent, and those which are not'. As the value that society places on intellectual property has increased, that line has become murkier--and the cause of some embarrassment, too. Around the world, patent offices are being inundated with applications. In many cases, this represents the extraordinary inventiveness that is occurring in new fields such as the internet, genomics and nanotechnology. But another, less-acceptable reason for the flood is that patent offices have been too lax in granting patents, encouraging many firms to rush to patent as many, often dubious, ideas as possible in an effort to erect legal obstacles to competitors. The result has been a series of messy and expensive court battles, and growing doubts about the effectiveness of patent systems as a spur to innovation, just as their importance should be getting bigger. In 1998 America introduced so-called 'business-method' patents, granting for the first time patent monopolies simply for new ways of doing business, many of which were not so new. This was a mistake. It not only ushered in a wave of new applications, but it is probably inhibiting, rather than encouraging, commercial innovation, which had never received, or needed, legal protection in the past. Europe has not, so far, made the same blunder, but the European Parliament is considering the easing of rules for innovations incorporated in software. This might have a similarly deleterious effect as business-method patents, because many of these have been simply the application of computers to long-established practices. In Japan, fu-ms are winning large numbers of patents with extremely narrow claims, mostly to obfuscate what is new and so to ward off rivals. As more innovation happens in China and India, these problems are likely to spread there as well. There is an urgent need for patent offices to return to first principles. A patent is a government-granted temporary monopoly (patents in most countries are given about 20 years' protection) intended to reward innovators in exchange for a disclosure by the patent holder of how his invention works, thereby encouraging others to further innovation. The qualifying tests for patents are straightforward--that an idea be useful, novel and not obvious. Unfortunately most patent offices, swamped by applications that can run to thousands of pages and confronted by companies wielding teams of lawyers, are no longer applying these tests strictly or reliably. For example, in America, many experts believe that dubious patents abound, such as the notorious one for a 'sealed crustless sandwich'. Of the few patents that are re-examined by the Patent and Trademark Office itself, often after complaints from others, most are invalidated or their claims clipped down. The number of duplicate claims among patents is far too high. What happens in America matters globally, since it is the world's leading patent office, approving about 170,000 patents each year, half of which are granted to foreign applicants. Europe' s patent system is also in a mess in another regard: the quilt of national patent offices and languages means that the cost of obtaining a patent for the entire European Union is too high, a burden in particular on smaller firms and individual inventors. The European Patent Office may award a patent, but the patent holder must then file certified translations at national patent offices to receive protection. Negotiations to simplify this have gone on for over a decade without success. As a start, patent applications should be made public. In most countries they are, but in America this is the case only under certain circumstances, and after 18 months. More openness would encourage rivals to offer the overworked patent office evidence with which to judge whether an application is truly nov
A.
Patent offices have been too lax in granting patents.
B.
Most patent offices are swamped by applications.
C.
It is probably inhibiting, rather than encouraging, commercial innovation.
D.
The quilt of national patent offices and languages
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【判断题】燃油压力调节器的一个作用之一是使燃油分配管内压力与进气歧管的压差保持不变,不受节气门开度影响。
A.
正确
B.
错误
【单选题】某股份有限公司系一家需要编制季度财务会计报告的上市公司。下列会计报表中,不需要该公司在其20×1年第3季度财务会计报告中披露的是( )
A.
20×1年第3季度末资产负债表
B.
20×1年第3季度利润表
C.
20×1年年初至第3季度末利润表
D.
20×1年第3季度现金流量表
【单选题】A 公司是一家上市公司,其年度财务报表一直由 B 会计师事务所实施审计。 2008 年公司因债务纠纷及发生巨额亏损而破产,考虑到 A 公司虽未破产清算但已无偿债能力,股民 C 认为注册会计师在 2007 年审计报告未对其可持续经营进行说明而向法院提起诉讼,要求赔偿其巨额损失。以下说法正确的是 ( ) 。
A.
股民C可作为利害关系人提起诉讼
B.
股民C单独对B会计师事务所提出控告
C.
注册会计师不需要承担民事赔偿责任
D.
应先由A公司赔偿股民C的损失
【单选题】X公司是一家上市公司,其年度财务报表一直由A会计师事务所实施审计。2019年X公司因债务纠纷及发生巨额亏损而破产,考虑到A公司虽未破产清算但已无偿债能力,股民甲认为注册会计师在2018年审计报告未对其可持续经营进行说明而向法院提起诉讼,要求赔偿其巨额损失。以下判断正确的是( )。
A.
注册会计师不需要承担民事赔偿
B.
股民丙可作为利害关系人提起诉讼
C.
股民丙可单独对乙会计师事务所提出控告
D.
应先由甲公司赔偿股民丙的损失
【单选题】某股份有限公司是一家需要编制季度财务会计报告的上市公司,下列会计报表中,不需要该公司在其2009年第三季度财务会计报告中披露的是( )。
A.
2009年第三季度末资产负债表
B.
2009年第三季度利润表
C.
2009年年初至第三季度末利润表
D.
2009年第三季度现金流量表
【单选题】燃油压力调节器的作用是使分配管中的油压与进气歧管中的压力差()。
A.
保持恒定
B.
随进气歧管内压力升高而升高
C.
随进气歧管内压力升高而下降
D.
随喷油器的增加而增加
【单选题】M公司是一家上市公司,A注册会计师曾任2007~2011年财务报表审计的项目合伙人,会计师事务所决定对2012年财务报表审计轮换项目合伙人,其后A注册会计师的工作安排恰当的是( )。
A.
成为项目组普通成员,不担任任何与该项目有关的管理工作
B.
由于对M公司有一定程度的了解和审计经验,事务所安排A注册会计师为项目组提供技术支持,但不作为固定的项目组成员
C.
由于A注册会计师对审计准则熟悉且有一定的经验,事务所安排其在审计业务质量控制部门工作,随后参与包括对M公司在内的项目组外部的质量控制复核工作
D.
由于对M公司所在的行业非常熟悉,事务所安排A注册会计师负责N公司的审计工作, N公司与M公司生产的主要产品类似,该审计业务得到了M公司和N公司的同意
【单选题】某股份有限公司是一家需要编制季度财务会计报告的上市公司,下列会计报表中,不需要该公司在其其2x17年第三季度财务会计报告中下列会计报表中披露的是
A.
2x16年年末资产负债表
B.
.2x16年第三季度利润表
C.
2x16年初至第三季度末利润表
D.
2x16年第三季度现金流量表
【判断题】燃油压力调节器的一个作用之一是使燃油分配管内压力与进气歧管的压差保持不变,不受节气门开度影。
A.
正确
B.
错误
【判断题】燃油压力调节器的作用是使燃油分配管内的油压与进气歧管内压力之差保持不变。
A.
正确
B.
错误
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