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• 32 This family’s mealtime conversations often ____ around their children’s schoolwork activities t
• 33 Instead of working on her own, Jane enjoys doing her class assignments and projects through ___
• 34 Taiwan’s Centers for Disease Control advised citizens to have at least four vaccination shots a
• 35 Some people like buying high street clothes to wear, whereas others prefer outfits with designe
• 36 A fugitive billionaire was arrested in New York on ____ related to a $1 billion fraud scheme.
• 37 Children and the elderly are the most ____ to flu infection, so they should get vaccinated as e
• 38 The ____ of the company’s financial records was discovered during an internal audit, leading to
• 39 Polly has been under stress from work and family, but she doesn’t know how to ____ her anxiety
• 40 Peter ____ his power as supervisor by frequently asking his subordinates to do his personal m
• 41 (A) transported (B) translated (C) entertained (D)
• 42 (A) connected by (B) convinced of (C) charged with (D)
• 43 (A) contest (B) protect (C) detest (D)
• 44 (A) grumpy (B) credible (C) guilty (D)
• 45 (A) absolution (B) revolution (C) elaboration (D)
• 46 According to this passage, which of the following is closest in meaning to the phrase “make the c
• 47 According to the passage, which of the following qualities is not going to be taken account of fo
• 48 Which of the following can best describe the tone of this passage? (A) Cynical.
• 49 According to the passage, which of the following best describes the nature of the first-stage tra
• 50 According to the passage, how often are the guide dogs evaluated on the second stage of the train
• 2 甲公司於 X2 年初給與 10 位員工各 10,000 股面額$10 之普通股，給與日每股股價為$72，增 資基準日為 X2 年 1 月 31 日，既得期間為 3 年，自 X5 年才可以轉讓該
• 3 甲公司於 X3 年初以$1,100,000 發行可買回公司債，另加$12,000 交易成本，甲公司得自 X4 年 12 月 31 日起，以$1,000,000 另加應計利息買回該公司債，發行時
• 4 X4 年 5 月 1 日甲公司經董事會決議關閉化學部門之營運，公司已提出詳細正式之重組計畫， 並對受影響之客戶與員工發布該計畫的主要內容，估計將發生之成本如下：①部門設備之長期租賃合約尚未到期
• 5 甲公司於 X3 年初以$2,400,000 取得乙公司普通股股權 30%，並對乙公司有重大影響力。當 時乙公司普通股股東權益為$7,000,000，投資成本與取得股權淨值之差額係因乙公司機器設備
• 6 甲公司於 X1 年底以$965,349 購入乙公司發行之四年期公司債，面額$1,000,000，票面利率 5%，每年底付息一次，發行當時市場利率為 6%，甲公司將該投資分類為按攤銷後成本衡量
• 7 甲公司於 X1 年 12 月 31 日開立票據一紙向乙銀行借款$1,000,000，票面利率 5%，每年年底付息一次，X4 年 12 月 31 日到期，有效利率 5%。X2 年甲公司面臨財務危機，