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• 24 有關第二預備金之敘述，下列何者正確？(A)第二預備金於總預算中設定之，其數額視財政情況決定之 (B)第二預備金於總預算中設定之，其數額不得超過經常支出總額百分之一 (C)第二預備金於公務機關單位
• 20 甲公司主要產銷電風扇，但也自行製造馬達以供生產電風扇使用。每個馬達的製造成本為$100，其中包含直接原料$40、直接人工$10、製造費用$50（包括變動$20及固定$30）。今有一馬達
• 【題組】25 Which of the following statements best summarizes the passage?(A)Fashion changes when the mes
• 【題組】8 (A)prefer (B)deter (C)fund (D)retrieve
• 請依下文回答第 16 題至第 20 題：     Glocalization is the adaptation of international products around the partic
• 25 下列何者不是公債收入運用的原則？(A)提供償債基金之設立 (B)提供資本改善之融通 (C)提供振興經濟景氣之支出融通 (D)提供重大事件經費之融通
• 21 甲公司估計若投資$175,000購入新電腦設備，每年可為公司節省$50,000的營業成本，該設備預估耐用年限5年，殘值$25,000，採直線法折舊。必要報酬率為12%。若不考慮所得稅的
• 請依下文回答第 26 題至第 30 題：     The recent proliferation of drones has spawned intellectual debates on whet
• 【題組】9 (A)deceitful (B)resourceful (C)fruitful (D)graceful
• 【題組】17 (A)broken down into parts (B)looked up to (C)put up with (D)taken into consideration
• 1.右圖是生物進行某種生理作用的示意圖，圖中箭頭代表能量或物質在葉片中的進出，此生理作用最可能是下何者？【修改自 104 年會考題】(A)光合作用 (B)蒸散作用(C)擴散作用 (D)滲透作用。
• 【題組】27 According to the passage, which of the following statements is true?(A)Intellectual debates o
• 【題組】10 (A)fallen prey to (B)paid respect to (C)taken into account (D)accounted for
• 【題組】18 (A)compatibly (B)profoundly (C)subjectively (D)simultaneously
• 【題組】28 What is the author’s attitude towards the use of drones as weapon?(A)positive (B)negative (C)
• 【題組】19 (A)invests (B)manipulates (C)obtains (D)recognizes
• 【題組】29 Where does this passage most likely appear?(A)an ecology magazine (B)a law journal (C)a scien
• 【題組】30 Which of the following words is close in meaning to “decimating”?(A)advancing (B)defeating (C
• 【題組】39 Which of the following words is closest in meaning to “containment” in the third paragraph?(A
• 請依下文回答第 31 題至第 35 題：     Pirate spiders are members of the spider group that includes all the “orb w
• 【題組】40 Which of the following best describes the tone of this passage?(A)encouraging (B)indifferent
• 【題組】32 According to this passage, which of the following statements is correct?I. Pirate spiders hav
• 一、英翻中：（10 分）     Trading globally gives consumers the opportunity to be exposed to goods andservices
• 【題組】33 What does the word “jaded” most probably mean?(A)exhausted (B)satisfied (C)pleased (D)irritat
• 二、中翻英：（10 分）     美國很多公司無法與廉價中國商品競爭，因此必須降低成本或停業。許多企業通過將工作外包給中國或印度來降低成本。外包增加了美國的失業率。從就業人數來看，美國製造業在 199