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• 3 We conjectured that she would run for the presidency sooner or later, and what she said last night
• 8 It will only ____ the situation if we invite her ex-boyfriend as well.(A) complicate (B) complimen
• 14 Violence flared ____ again last night in many areas with armed gangs taking to the streets.(A) do
• 9 下述何一會計科目係屬歲入類單位會計之負擔科目？(A) 預計納庫數 (B)歲入保留數 (C)待納庫款 (D)歲入實收數
• 15 有關我國現行各級政府總預算會計之會計個體種類，下述何項敘述正確？(A)總會計 (B)總會計、財產帳類會計及長期債務帳類會計 (C)普通公務會計、特種公務會計及財產帳類會計 (D)總會計、附屬單
• 4 After meticulous evaluations of the pros and cons, the government agreed to give the green to off-
• 9 If it is not laid____ , concrete may crack and buckle.(A) at all (B) after all (C) within reach (D
• 15 In the old world, class is legal and hereditary. ____ , in America, each person carves out an eco
• 10 假定某一政府設有「公務人員退休基金」，某一年度終了結帳後基金之淨資產為$2,800,000,000，應付退休金之精算現值為$600,000,000，應計現有員工退休金之精算現值為$2,500,0
• 16 試指出下述何一會計科目係屬資產負債共同科目：(A)歲入預算數 (B)歲出預算數 (C)歲計餘絀 (D)特別預算會計往來
• 5 The mayor’s____ appeal for support after the city was devastated by earthquakes was voted the most
• 10 Oil is essential for modern life—apart from its use in transportation, it is also used in making
• 5 長期性負債帳組適當的歸類為下述何者？(A)政務基金類 (B)業權基金類 (C)信託基金類 (D)非基金類
• 11 假定某政府某年度年終財產之市場價值為$100,000,000，法定債務比率為財產市價百分之六十，實際負債餘額為$40,000,000，試問該政府債務邊際為下述何者？ (A)$60,000,000
• 17 試指出下述何一會計科目係總會計之資產科目：(A)材料 (B)交通及運輸設備 (C)可用償債數 (D)土地 代號：31540 31640 頁次：4－4
• 三、一沿 Z 方向傳播單色光，其電場分量可以寫成E x = Ax cos(ω t − kz )E y = Ay cos(ω t − kz + δ ) 試證。（20 分）
• 11 Being poor is nothing to be____ if you are upright and virtuous.(A) reactive against (B) incompat
• 6 假如政府並不承擔特賦債務責任，則特賦債務交易事項，應列報於下述何種基金？(A) 代理基金 (B)普通基金 (C)債務基金 (D)特別收入基金
• 12 我國某稽徵機關之徵課會計平衡表列有「徵課納庫數$50,000,000」，試問列報於同一機關歲入類單位會計之相應會計科目應為下述何者？ (A)徵課收入數 (B)收入實現數 (C)歲入納庫數 (D)
• 22 The glaciers in the Arctic are disappearing rapidly because of global warming, ____ , the weather
• 6 Deforestation, soil pollution, and the introduction of non-native species render many species of a
• 12 No late assignment is accepted,____ the students have good reasons.(A) when (B) as long as (C) wh
• 7 假定某一公用事業機構從另一個公用事業機構取得一設備資產，試問取得時，取得機構列帳數之原則為下述何者？ (A)取得時之公平市價 (B)歷史成本 (C)歷史成本，惟出售人之帳載累計折舊數應由購買人列記
• 19 The company’s claim that they had called back all the sold cars for examination____ disbelief by
• 18 假定我國某政府所屬單位預算會計之歲出類單位會計之會計分錄為：借：經費支出 90,000 貸：可支庫款 90,000 試問其政府總會計之相應分錄應為下述何者？ (A)借：經費支出數 90,000