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• 6.折舊費用的增加將使得企業的I.稅後淨利增加 II.稅後淨利減少 III.來自於資產的現金流量增加IV. 來自於資產的現金流量減少(A) I (B) II (C) I 與 III (D) II 與
• 7.某企業擁有淨營運資金$640，長期負債$4,180，總資產$6,230，固定資產$3,910，則該企業的總負債有(A) $2,690 (B) $4,130 (C) $5,590 (D) $5,86
• 16. 結構圖中，梁鋼筋主筋之錨定，下列何者正確？ (A) (B) (C) (D) 。
• 4. 某公司在 2014 年底的資產負債表如下：另外，已知該公司於 2014 年的銷售額（sales）為$3,600,000，以及銷貨成本（cost of goodssold, COGS）為$3,24
• 8.已知下列稅率資料，一企業的稅前淨利是$311,360，則其平均稅率為 (A) 28.25% (B) 31.09% (C) 33.62% (D) 35.48%
• 【題組】( B ) The assembler knows the exact address of a library procedure.(A)O(B)X
• 【題組】 ( C ) The linker combines object files into an executable file.(A)O(B)X
• 【題組】( D ) Assembly directives can be assembled into machine codes.(A)O(B)X
• 【題組】( E ) Local variables are usually created in the stack frame.(A)O(B)X
• 56.依據圖(二)判斷，步哥若在南宋滅亡後進入中國，何者可能是他會經歷的? (A)首創驛站制度以便聯絡各地 (B)他將被歸為「西夏人」 (C)政府濫發紙幣，通貨膨脹嚴重(D)因為身分關係無法出任官職
• 【題組】2. The proceeds from the sale of land.
• 【題組】3. The proceeds from the sale of equipment.
• 【題組】4. The proceeds from the issuance of bonds.
• 【題組】5. The dividends.
• 【題組】6. The net cash provided (used) by financing activities
• 【題組】7. The net cash provided (used) by investing activities.
• 【題組】8. The net cash provided (used) by operating activities.
• 【題組】9. The cash receipts from customers.
• 【題組】10. The cash payments to suppliers.
• VI. Ramirez Company exchanges it old equipment plus $6,000 in cash for a new equipment. Thefollowing
• 【題組】2. Assuming the exchange lacks commercial substance.
• VII. The corporate charter of Gregory Corporation allows the issuance of a maximum of 2,500,000ordin
• 【題組】2. How many shares were issued?
• 【題組】3. How many shares are outstanding?
• 【題組】4. What is the balance of the Share Capital–Ordinary account?