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• 10 甲公司生產 11,000 單位，每單位標準人工為 4 小時，每小時標準工資為$3，實際工時 46,000小時，每小時實際工資$3.2，下列何者為直接人工之效率差異？ (A)不利差異$6,000
• 32 Due to global warming, a consistent pattern of______ of ice wall in Arctic is observed.(A) recept
• 33 More and more TV channels with the proliferation of shouting-match political talk shows make vote
• 34 The employer was forced to negotiate with their employees for a 7-day strike, ______he expected t
• 35 An ideal meal should______ of some combination of meat, rice, beans and vegetables. Just eating o
• 36 Ivan was lucky enough to be granted the______ of dining with the superstar in a fancy restaurant.
• 37 In today’s global economy, a second language may______ you with the ability to understand the way
• 38 For this examination, the first part was easy, ______the second part was extremely challenging.(A
• 39 The instant noodle does not look particularly good, but the advertiser makes it look quite ______
• 40 Many university graduates prefer employment in the government to that in the private______ .(A) c
• 請依下文回答第 41 題至第 45 題： We live a fast-paced life. Everything happens quickly nowadays, and efficienc
• 【題組】42 (A) produces (B) reduces (C) excludes (D) includes
• 【題組】43 (A) ignorance (B) advantage (C) sorrow (D) reward
• 【題組】44 (A) enlightened (B) stimulated (C) abolished (D) distracted
• 【題組】45 (A) By accident (B) Better yet (C) For starters (D) In short
• 請依下文回答第 46 題至第 50 題： Scientists say it could take at least 1,500 years before humans make contact
• 【題組】47 According to the passage, which of the following hypotheses is made by scientists from Cornel
• 【題組】48 According to the passage, what does the word “paradox” in the Fermi Paradox imply?(A) An obse
• 【題組】49 What could be the central message of the passage?(A) Still more attempts need to be made to r
• 【題組】50 What might be the most suitable title for this passage?(A) The Scientific Methods of Extrater
• 1. 請問下列何者「不是」個人資料保護法所定義的個人資料？(A)綽號(B)護照號碼(C)身分證號碼(D)最高學歷。
• 2依中央政府普通公務單位會計制度之一致規定，下列審計機關依權責修正收入、支出及保留數，會影響資產負債淨額者，計有幾項？①減列收入實現數②減列支出實現數改列賸餘繳庫數③減列支出實現數改列應付數④減列支出
• 3依中央總會計制度規定，公務機關與作業基金之內部往來事項，應由何機關辦理沖銷事宜？(A)審計機關(B)主管機關(C)中央財政主管機關(D)中央主計機關
• 4依政府會計準則公報規定，下列有關繼續經營的敘述，何者錯誤？(A)會計個體在可預見的未來將永續經營，可依既定計畫或用途使用資產(B)會計個體之資產及負債可劃分為流動及非流動項目(C)資產應按清算或變現
• 5依政府會計準則公報之規定，下列敘述何者錯誤？(A)政府財務報表之表首，應清楚表達報導個體名稱(B)政府整體財務報表之編製，採用權責發生基礎(C)政府整體財務報表，至少應包括整體收支表及整體資產負債表