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• 【題組】40. In the last paragraph, the phrase "escape into" could best be replaced by _____.(A
• 【題組】33. (A) in effect (B) in an effort (C) in opposition (D) to the point
• 【題組】39. A machine's efficiency is reduced by _____.(A) the work it puts out(B) the energy it pu
• B.      I live in a historic neighborhood in the heart of Washington, D.C. It’s not historic in the
• 【題組】42. According to the passage, which of the following is true?(A) Some homeowners believe they ne
• 【題組】43. Which of the following is closest in meaning to temerity in the third paragraph?(A) Indignat
• 【題組】34. (A) how (B) what (C) why (D) when
• 【題組】44. What is sacrificed when the judgment of the petition for installing solar panels on the roof
• 【題組】45. Which of the following can be the best title for this passage?(A) Petitioner Fights for Righ
• C.     For the past four billion years or so the only way for life on Earth to produce a sequence of
• 【題組】47. What does the word shuffle in the fourth paragraph possibly mean?(A) To walk very slowly and
• 【題組】48. According to the passage, which of the following catastrophe is caused by the globalization
• 【題組】35. (A) ours (B) his (C) mine (D) theirs
• 【題組】50. Which of the following might be the best title for this passage?(A) Ethical Concerns on Synt
• 【題組】49. According to the passage, which of the following is NOT true?(A) Genes can be texted and edi
• 72. What is the major organic product of the following reaction? (A) (B) (C) (D) (E) none of the
• 2. 公司年底餘額式試算表的借貸方總額不相等，借方總額為$100,000，經查帳冊，發現下列事實：①現付租金$8,000，未入帳；②某交易貸記應付帳款$3,200，過帳時過入應付帳款之借方；③加計應付
• 4. 108年底帳上有下列應收票據：①108/11/1銷貨收到三個月期本票，票據面額$100,750，不附息，公平利率3%。②108/12/1出售機器收到一年期本票，票據面額$206,000，附息3%
• 5. 有關現金流量表之敘述何者錯誤？(A)出售庫藏股收現，屬籌資活動之現金流量(B)利息費用得列為籌資活動之現金流量(C)賣出長期投資，屬籌資活動之現金流量(D)發放現金股利得列為籌資活動之現金流量
• 3. 本公司年底接受政府無條件捐贈房地產一筆，土地公告地價$1,000,000，公允價值$4,000,000；房屋成本$3,000,000，累計折舊$500,000，公允價值$2,000,000。公司
• 6. 商店結帳前權益$70,000，負債$30,000，結帳後資產：權益為5：4，若本年度曾增資$25,000，則本期淨利為(A)$25,000 (B)$30,000 (C)$50,000 (D)$5
• 7. 綜合損益表列示銷貨收入淨額$500,000，已知期初應收帳款$50,000，期中曾沖銷呆帳$30,000，期末應收帳款$100,000，期初預收貨款$40,000，期末無預收貨款，則本期銷貨收現
• 8. 折舊採年數合計法時，下列敘述何者錯誤？(A)其折舊攤提符合配合原則及穩健原則(B)每期的折舊成本、折舊率、折舊額、帳面金額，四者遞減(C)相較於直線法而言，早期的純益降低具有延遲納稅之節稅效果(
• 9. 宜蘭商店於某月1日付兩年保險費，如採不同方法入帳，於年終調整時，其分錄為甲法借：預付保險費$30,000，貸：保險費$30,000，乙法借：保險費$6,000，貸：預付保險費$6,000，試問此
• 10. 屏東公司奉准於107年4月1日發行公司債，因故延至107年8月1日才按$703,072內含應計利息出售，該公司債年息八厘，每年4月1日及10月1日付息，117年4月1日到期，採有效利息法攤銷溢