資訊推薦

• 一、甲公司銷售會計軟體給中小企業，目前每套售價為$3,000，預計 2016 年銷售 3,000套。該軟體之變動生產成本為每套$600且每套配送和處理成本$120。假設該公司的所得稅率為 20%，每年
• 【題組】⑵如果每套軟體變動生產成本提高 30%，但每套變動配送及處理成本將減少20%，假設售價、固定成本與稅率不變之下若欲維持目前之稅後淨利，甲公司 2016 年至少須銷貨多少套？（6 分）
• 2. Are they ________? Yes, they are.(A) the same people (B) same peoples (C) polices officers (D) po
• C.【題組】41. What was Laura doing at half past five?(A) (B) (C) (D)
• 【題組】2. The passenger felt afraid in the airplane because __________.(A) It was too high. (B) It was
• 3. ______, the lunch boxes are old.(A) On this photo (B) In that photo (C) At the living room (D) In
• 【題組】39.According to the article, which study is true?(A)  (B)  (C) (D)
• 7. 家庭主婦
• 【題組】3. The piolt told the man to close his eyes when they landed because ________.(A) It helped him
• 4. _____ father is happy. But those______ fathers are not.(A) Our; girls’ (B) My; boy’s (C) Sam’s; f
• 47-48)【題組】( )47. Which is Not the right way to protect the environment?(A) Turn off the faucet when
• 26.( )渭城曲「渭城朝雨浥輕塵， 客舍青青柳色新。勸君更進一杯酒，西出陽關無故人。」關於此詩的說明下列何者錯誤？(A)(B)(C)(D)
• 8. 起司
• (B)A man had a stomachache. He wanted to go to the doctor. He went outside and looked for a hospital
• 5. A: Those posters are great. But something _______ wrong.(A) are (B) has (C) am (D) is
• 二、乙公司採用正常成本法且設有單一製造費用成本庫，並以機器小時為成本分攤基礎。2016 年資料如下︰下列為實際機器小時與期末餘額（此為比例分配少分攤或多分攤製造費用前之金額）之資料：試求：【題組】⑴計
• 【題組】38. What can we say about stress？(A) It makes people healthier.(B) It isn’t good for health.(C)
• 9.美麗的
• 【題組】5. The nurse thought(認為)that the man needed glasses because ____________ .(A) He liked animals v
• 6. A: These are toys _____ your pet cat. B: Thank you.(A) to (B) for (C) in (D) at
• 【題組】54. ( )It is 15:50. Sophie is playing basketball. What day is it?(A) Wednesday.(B) Monday.(C) Sa
• 【題組】39. What does “reduce” mean？(A) To become better.(B) To become worse.(C) To become more.(D) To b
• 10. 世界
• 1.VAMPIRE
• 7. A: What’s that? B: ________(A) That’s great. (B) He’s farmer. (C) Yes, it’s a cellphone. (D) That