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• 28. 成長公司普通股股本$500,000，資本公積-發行溢價$50,000，保留盈餘$200,000，若發行在外之普通股為$50,000股，則普通股每股帳面價值為：(A)$10(B)$11(C)$1
• 29. 我國一般公認會計原則經由下列何單位訂定？(A)財政部(B)行政院(C)財務會計準則委員會(D)主計處
• 30. 資產負債表之目的在於表達一企業在特定時日之：(A)財務狀況(B)經營成果(C)資本增減變動(D)資金來源及運用狀況
• 31. 下列何者在現金流量表中為營業活動之項目？(A)買入固定資產(B)賣出固定資產(C)借款(D)進貨
• 32. 設現金基礎下之銷貨收入$500,000，而期初應收帳款餘額$180,000，期末應收帳款餘額$140,000，則權責基礎下之銷貨收入為：(A)$460,000(B)$540,000(C)$64
• 33. 甲公司流動資產$10,000，流動負債$5,000，存貨$2,000，應收帳款$1,000，則其速動比率為：(A)1.2(B)1.5(C)1.6(D)1.7
• 34. 修理費誤作機器設備，對當年度之影響，以下何者為非？(A)本期純益高估(B)資產高估(C)負債無影響(D)股東權益無影響
• 35. 請問下列事項中，何者應入帳？(A)未決訟案（勝敗結果尚難預測）(B)產品售後服務保證(C)債務之保證(D)積欠之特別股股利
• 36. 木新公司今年度稅後淨利為$400,000，已知①毛利率25%②銷管費用為銷貨毛利的20%③所得稅率20%④該年度無其他損益，則公司本年度銷貨成本為：(A)$500,000(B)$625,000
• 37. 本年度，以現金支付保險費$50,000，期初預付保險費$3,000， 期末預付保險費$7,000，則損益表上的保險費為：(A)$3,000(B)$46,000(C)$50,000(D)$54,
• 38. 銷貨退回與折讓應如何在財務報表上表達？(A)列為營業費用 (B)列為營業外費用 (C)列為營業收入之減項(D)列為營業外收入之減項
• 39. 會計上所稱之傳票為：(A)內部憑證 (B)對外憑證 (C)外來憑證 (D)記帳憑證
• 40. 進貨時取得之統一發票為：(A)內部憑證(B)對外憑證(C)外來憑證(D)記帳憑證
• 2. Which of the following is NOT consistent with the events leading up to the 2007-2009 financial cr
• 3. Which of the following event increases natural rate of unemployment?(A)Decrease in Government Spe
• 4. Countries A and B are identical in all aspect, except that A is an open economy while B is a clos
• 5. When a nation's current account deficit exceeds its financial account surplus, the overall _
• 6.Which of the following would result in a real appreciation of the United States Dollar with respec
• 7. Which of the following would contribute towards an increase in debt/output ratio, all other thing
• 8. Country A is a small open economy. An external shock led to the immediate appreciation of its cur
• 70.雙氧水的分解反應機構包含下列二個基本步驟: 請問在整個反應過程中，扮演(A)反應物 (B)生成物 (C)催化劑 (D)中間產物 的角色【題組】71.承第 70 題，IO-扮演(A)反應物 (B)
• 1. 柴油機實際出力為最大連續出力的百分比為多少？(A) 50%(B) 70%(C) 90%(D) 100%
• 59. 根據以下數據:乙烯的莫耳燃燒熱 = -1411 kJ/mol；標準生成焓 。試計算乙烯的標準生成焓為(A) 52.4 kJ/mol (B) 87 kJ/mol (C) 731 kJ/mol (
• [9.10.] Consider a competitive firm with a production function f: with n inputs, each of which costs
• 2. A natural monopoly is characterized by(A) decreasing returns to scale.(B) patent protection of ce