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• 6 Deforestation, soil pollution, and the introduction of non-native species render many species of a
• 12 No late assignment is accepted,____ the students have good reasons.(A) when (B) as long as (C) wh
• 7 假定某一公用事業機構從另一個公用事業機構取得一設備資產，試問取得時，取得機構列帳數之原則為下述何者？ (A)取得時之公平市價 (B)歷史成本 (C)歷史成本，惟出售人之帳載累計折舊數應由購買人列記
• 19 The company’s claim that they had called back all the sold cars for examination____ disbelief by
• 18 假定我國某政府所屬單位預算會計之歲出類單位會計之會計分錄為：借：經費支出 90,000 貸：可支庫款 90,000 試問其政府總會計之相應分錄應為下述何者？ (A)借：經費支出數 90,000
• 10.0一質量　m　之物體在摩擦係數μ之斜面上，斜角θ，從高　h　處滑下，摩擦力作功(A)－μhmg　cosθ(B)　mgh　sinθ　(C)－μhmg　cotθ　(D)－μhmg　tanθ　(Ｅ)－
• 16 Hundreds of people are killed in car accidents in Taiwan every year, and many of____ could be pre
• 20 Narration and drama are two alternative ways of telling a story; i.e., a story may be expressed a
• 19 假定我國某政府特別預算會計體系下之歲入類單位會計發生下述會計分錄：借：歲入納庫數 50,000 貸：歲入收入數 50,000 試問其政府總會計之相應分錄應為下述何者？ (A)借：總會計往來 50
• 17 To keep birds from eating seeds, soak____ in the green food coloring.(A) the birds (B) them (C) b
• 13 行政院主計處現行歲出類單位會計訂有「應付歲出保留款」科目乙種，試問下述何一敘述正確：(A)此一會計科目係行政院主計處於 89.8.2 所修正之科目 (B)此一會計科目係屬負擔科目 (C)此一會計
• 20 假定我國某一政府特別決算會計體系下之歲入類單位決算會計之會計分錄如下：借：應納庫款 20,000 貸：應收歲入款 20,000 試問其政府總會計相應之會計分錄應為下述何者？ (A)借：總會計往來
• 21 Helen called me ten minutes ago that she her____ uncle in Paris next week.(A) visited (B) have vi
• 23 Though saving to buy a home, Ms. Johnson feels priced out of most city neighborhoods.(A) Ms. John
• 21 假定我國某一政府總會計結帳前相關歲入類會計科目如下：歲入分配數 242,500 歲入收入數 234,000 歲入保留數 1,000 試問其總會計年終結帳分錄應為下述何者？ (A)借：累計餘絀 7
• 24 Perhaps it is better to be irresponsible and right than to be responsible and wrong.(A) Being rig
• 25 We are certainly looking at biotech, but I doubt you’ll see a product in less than 5 years.(A) No
• 23 我國現行中央政府所屬各機關單位預算會計「財產帳類會計」之會計科目與中央政府總預算會計「財產帳類會計」之會計科目名稱大同小異，試問下述何一會計科目名稱不同？ (A)現存財產權利總額 (B)財產無償
• 26 My fiascos are more public than I might wish, especially when people who I would like to witness
• 24 我國現行中央政府國庫出納會計計分「支付會計」、「代庫會計」及「國庫統制會計」三種，試問「存放代庫銀行」係下述何一會計個體之會計科目？ (A)支付會計 (B)國庫統制會計 (C)代庫會計 (D)中
• 【題組】38 According to the passage,____ .(A) a raised mole is likely to be cancerous (B) large moles ar
• 24 右圖所示，斜線部分對中立軸之面積一次矩值為何（ cm 3 ）？(A)0(B) 12 (C) 24 (D) 36
• It is almost a definition of a gentleman to say he is one who never inflicts pain. This description
• 【題組】39 The passage is mainly about ____ .(A) the necessity of health examination (B) the increase of
• 26-28題為題組◎小萱接到外國筆友派克溫寫給他的信，文中提及：「我住的地方遍布著森林及湖泊，原野上有馴鹿、大鹿、北極狐等許多動物。在這兒從 11 月到第 2 年 1 月左右，太陽都隱藏在地平線下，但