資訊推薦

• 18 依據我國政府會計公報之規定，下列有關同一政府，不同基金間發生之事項，何項非屬基金間資源移轉？(A)基金間之補助款 (B)某一基金撥款成立另一基金(C)基金間委辦事項之撥款 (D)某一基金收回之前
• 28. I _____ the letter to him tomorrow morning.(A) had forwarded (B) will forward (C) forwarded (D)
• 9. Endangered animals are so _____ that many scientists are attempting to save and protect them.(A)
• 13. NPO (non-profit organization) is totally _____ of the government. It only depends on private don
• 20. The restaurant is _____ or less the only decent place to eat in the town.(A) better (B) more (C)
• 19 依據我國政府會計公報之規定，有關強制性無對價收入之會計處理，下列敘述何者正確？(A)僅限於採用權責發生基礎 (B)僅限於採用修正權責發生基礎(C)應於資源已實現（或可實現）及可衡量時認列 (D)
• III. Reading Comprehension: Questions 29~40. Read the three passages and choose the BEST ANSWER to e
• 23 依據我國政府會計公報之規定，某普通基金 X1 年度，有下列事項：資產毀損獲保險理賠款 2 億；因道路修築收取工程受益費 3億；舉借長期借款收借款本金 50 億；發行長期債券產生溢價 5 億。X1
• 【題組】(三)會計科目須依各種會計報告所應報導之事項設置。試以歲出用途別說明會計科目與預算科目之關聯性。（10分）
• 1 下列那一種消化酶不存在於小腸黏膜細胞的刷狀緣（Brush border）內？(A) Maltase (B) Amylase (C) Lactase (D) Sucrase
• 20 依據我國政府會計公報規定，下列敘述何者正確？(A)政事型基金之退休金支出，若採確定給付制，於提撥時應借記其他財務用途(B)政事型基金採購材料或物料，若採購買法，按領（耗）用金額認列為一般性支出(
• 【題組】30. Which statement is CORRECT?(A) Nowadays native speakers don’t need to learn new English at a
• 二、我國政府會計準則公報規定，無對價之交易收入依其性質劃分幾種？若採用修正權責發生基礎時，其收入如何認列？請舉例說明之。（20分）
• 21. The resort did not ____ up to the tourist’s expectation.(A) make (B) take (C) live (D) have
• 21 依據中央政府普通基金普通公務會計制度之規定，有關付現購買材料之會計處理，若採耗用法時，應：(A)借：材料 貸：國庫往來－其他 (B)借：材料 貸：國庫往來－付項(C)借：一般性支出 貸：國庫往來
• 10. Basic training is _____ in the military. No one can get out of it.(A) conscious (B) confidential
• 【題組】31. Referring to the spelling example above, which word is the spelling of British English inste
• 14. Jack has changed a lot since primary school, so ____ no one recognized him at the class reunion.
• 22. ______ doubt, Miss Princeton will be interested in discussing the joint venture with your firm.(
• 11. The nurse puts some ________ cream on my wound or it will get infected.(A) antiseptic (B) bacter
• 【題組】32. Which slang term is out-of-date since vocabulary has also changed quickly?(A) delicious (B)
• 15. There is filled with _____ in the air today.(A) pollen (B) vacancy (C) buddy (D) solid
• 23. We may need a third person to help us _____ a solution.(A) work out (B) take up (C) take off (D)
• Questions 33-36 Some lawmakers propose that casinos be opened in a remote city because it would p
• 16. The nurse’s loving _____ to her patients was a good example to the rest of the hospital colleagu