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• 38. Gary spends three hours ____ between home and work each day, but he doesn’t mind.(A) riding (B)
• 39. Ken is really a good ____ although he doesn’t seem to have a lot of muscles.(A) athlete (B) cook
• 40. “You’d better hurry if you want to ____. It leaves in half hour.”(A) get the airplane (B) meet t
• 41. The weather has been ____. Sometimes the temperature drops ten degrees in one day.(A) inconvenie
• 42. Some people are addicted to ____ and they upload several posts everyday.(A) internet (B) social
• 43. It’s impossible to ____ fashion because new models come out so quickly.(A) keep up with (B) pay
• 44. Norma’s eyes are all red and swollen； she ____ all night because of not passing the test.(A) has
• 45. “Look at all the dark clouds coming in. It ____ rain.”(A) will seem to (B) will like to (C) must
• 46. Taipei 101 ____ the tallest building in the world, but it is still an important landmark in the
• 47. ”Jake didn’t ____, so the teacher thought he was not interested in the class.”(A) sign up (B) wr
• 48. No motor vehicles are allowed to enter the pedestrian zone. What is a pedestrian?(A) a person (B
• 49. Children learn to speak by ____ their older family members.(A) learning (B) studying (C) imitati
• 50. Which one is the closest to “find out” in meaning?(A) learn about (B) identify (C) look for (D)
• 51. My best friend’s father wanted to ____ me a job, but I said no to him.(A) provide (B) supply (C)
• 52. The customer who made the complaint accepted my explanation without ____ questions.(A) further (
• 53. By ____ garbage, we can reduce the amount of garbage put into our environment.(A) keeping (B) gi
• 54. The workers have been instructed to follow the SOP. “SOP” stands for(A) simple operation process
• 55. Heather is a ____ person. She doesn’t talk much.(A) talkative (B) mute (C) speechless (D) quiet
• 【題組】8.What may Bella bring to Scott?(A) (B) (C) (D)
• 2. 下列哪些適用國際會計準則第41號「農業」之生物資產？ ①)牧場飼養為生產牛奶的乳牛 ②森林裡的野兔 ③動物園的犀牛 ④栽種以供未來生產櫻桃之櫻桃樹(A)僅①(B)僅②③(C)僅①④(D)僅①②③
• 3. 採用零售價法估計期末存貨時，下列交易事項對成本比率計算之影響，何者敘述不正確？(A)銷貨折扣不影響成本比率之計算(B)員工特殊折扣不影響成本比率之計算(C)正常損耗不影響成本比率之計算(D)進貨
• 4. 丁公司購入上有舊屋之土地一筆以興建新屋，總價$1,000,000，另支付仲介佣金$40,000，過戶登記費$10,000，購入後將舊屋拆除重建，支付拆除費$30,000，拆除殘料售得$5,000
• 5. A公司在X1年初將一項例行性之維護費用視為資本支出，分三年提列折舊，此錯誤對財務報表之影響，下列敘述何者正確？(A)第一年淨利會低估(B)第二年淨利會低估(C)第二年資產低估(D)第二年底之保留
• 6. 下列有關「綜合損益表」的敘述何者正確？(A)確定福利計畫之再衡量數列於「其他綜合損益」中(B)重估增值之綜合損益項目於結帳時一律直接結轉於保留盈餘(C)錯誤更正及會計政策變動之影響應列於「其他綜
• 7. 下列何者應列為流動資產？(A)指定作為償還三年期公司債之現金(B)人壽保險之現金解約價值(C)五年期公司債投資，已知公司準備持有至到期日(D)對不合併子公司或聯屬公司之墊款(E)分期付款銷貨之應