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• 【題組】22. Why is it important to note the "highly uncharacteristic embrace of anarchy" by th
• 15.Harper Lee cannot be called _____ writer as she has published only one major work;however, her wr
• 【題組】18.(A) whereas the aforementioned professors would still face prosecution(B) with more than two-
• 【題組】26.As used in paragraph 2, the idea of a “detour” represents(A) a work of art as different from
• 5.The civil rights lawyer found ______ in the U.S. embassy; he is currently under the protection of
• 【題組】23. What is the author trying to convey by describing young people as "hooligans,yobs, scam
• 21 有關「不得申領經紀人執業證書，或充任以公司組織經營經紀人業務者之董事、監察人或經理人」之情事，下列敘述何項錯誤？(A)經紀人公司之業務員充任董事或經理人者(B)執業證書經主管機關撤銷或廢止尚未滿
• 【題組】19.(A) whereas the aforementioned professors would still face prosecution(B) with more than two-
• 24 總會計收到公庫報告，收到公庫券收入$100,000 時，試問總會計應作何分錄？(A)借：公庫結存 $100,000，貸：公庫券收入 $100,000(B)借：公庫結存 $100,000，貸：應付
• 6.The single mother has published three novels using a ______.(A) protocol (B) pseudonym(C) propensi
• B.Is there no way to recognize and reconcile the two undeniable extremes of art: itsurgent, realisti
• II. Discourse Analysis 10%President Ma Ying-jeou yesterday apologized over a controversial Accountin
• 22 下列何者不具擔任保險經紀人公司經理人之資格？(A)甲為二專畢業，任職保險經紀人公司擔任簽署人工作經驗 2 年半(B)乙為大學畢業，並具保險公司工作經驗 2 年半(C)丙具專科以上學校同等學歷，有
• 3.The price of fresh produce ______ according to the weather.(A) fluctuates (B) foments (C) forgoes
• 29 有關經紀人公司法令遵循人員應具備之條件，下列敘述何者錯誤？(A)任職保險業及有關公會現職人員者(B)具有保險代理人、經紀人資格並實際擔任簽署工作者(C)具有 5 年以上之保險業、保險代理人或經紀
• 23 資本計畫基金之財源若由國庫撥款，則計畫完成後若有賸餘，應如何處理？(A)移轉債務基金(B)移轉普通基金(C)移轉特別收入基金(D)保留在資本計畫基金，留供下次使用
• 16 依我國政府會計準則公報規定，政府課徵之綜合所得稅收入，屬於下列何種收入？(A)強制性無對價收入 (B)補助及協助收入 (C)對價交易收入 (D)衍生性稅課收入
• 21 依我國政府會計準則公報規定，發出購買設備訂單$800,000，應如何處理？(A)不做分錄(B)借：支出保留數 $800,000，貸：支出保留數準備 $800,000(C)借：支出保留數準備 $8
• C.Prehistoric peoples subsisted for the most part as hunters and gatherers; they weredependent on wh
• 一、試依政府會計準則公報第八號規定回答下列問題：【題組】（一）作業基金定義為何？（3 分）
• 【題組】25.Which statement best describes the extremes of art?(A) Any representation of life depends on
• 【題組】17.(A) whereas the aforementioned professors would still face prosecution(B) with more than two-
• 22 依我國政府會計觀念公報規定，下列何者為會計資訊之最高品質？(A)可瞭解性 (B)攸關性 (C)可靠性 (D)決策有用性
• 25 政府辦理重大公共工程所舉借之長期債務，可納入何種基金辦理還本付息事項？(A)信託基金 (B)普通基金 (C)資本計畫基金 (D)債務基金
• 【題組】（二）作業基金的衡量焦點及會計基礎為何？（6 分）