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• 19 台中公司 X3 年之利息保障倍數（Times-Interest-Earned Ratio）為 2，該公司 X3 年之利息費用為$60,000。若 X3 年所得稅稅率為 17%，則台中公司 X3
• 【題組】⑶假設 20X7 年底甲公司總經理選擇領取股份，則甲公司應作之分錄為何？（5 分）
• 2 Wearable technology devices ____over 30% of the company’s total sales three years in a row.(A)acco
• 20 公司買入庫藏股時，對股東權益、每股面值及每股盈餘會產生何種影響？(A)股東權益減少，每股面值增加，每股盈餘減少 (B)股東權益不變，每股面值減少，每股盈餘增加(C)股東權益減少，每股面值不變，每
• 7.I hope her _____ problems won’t affect her work since she is greatly outstanding in her position.(
• 一、請問台灣目前立法委員的選舉制度為何？請完整說明立法委員的選出方式5並闡述在此一選舉制度下，大黨（國民黨、民進黨）及小黨（親民黨、 新黨及台聯）在提名與選舉策略上該如何因應，以尋求該黨在選舉結果上的
• 二、甲公司於 20X5 年 1 月 1 日以完成三年的服務為條件，給與其總經理一項權利，可選擇取得相當於 30,000 股股份價值的現金，或 36,000 股的股份，每股面值$10。若選擇股份，則於既
• 一、甲公司於 20X4 年 7 月 1 日買入一張公司債面額$2,000,000，票面利率 6%，每年6 月 30 日及 12 月 31 日付息，20X7 年 12 月 31 日到期，作為持有至到期日
• II. 綜合測驗 ( 11~30題) 20%11~15題為題組 You sneeze, and someone says,” Bless you.” This perhaps has happene
• 9 FoodCloud is a nonprofit food-sharing service that connects businesses, such as supermarkets or ba
• 3.Seeing that there was no longer any need for his services, Fred decided to make his ______ early.(
• 4.讓我們感到意外的是，這個嬰兒生下來每隻手有六根手指頭。(3%)___________________________________________________________________
• 20. Tigers, whales, and many other animals are in danger of e______n.
• 【題組】12.(A) unlikely (B) like (C) unlike (D) likely
• 10 It is often hard to ____the truth of a legend, but we seem to always enjoy learning the stunning
• 4.Something that is ______ is extremely important or absolutely necessary to a particular subject, s
• 3 We often feel____ from doing anything when we are not at our best health-wise and emotion-wise.(A)
• 【題組】⑵承上題，依據基礎構造設計規範，該基礎型式之容
• 14 Though women____ men in the workforce, the gender gap at the top is still wide.(A)encounter (B)ha
• 8.We had a close _____ on the highway yesterday; a huge truck almost crashed into us.(A) spice (B) s
• 6 She works in a social____ dedicated to radically increasing the scale of energy access in developi
• 【題組】⑵假設 20X7 年底甲公司總經理選擇領取現金，則甲公司應作之分錄為何？（5 分）
• II. Translation : 15%1.歲月不饒人。(2%)___________________________________________________________________
• 【題組】13.(A) Therefore (B) However (C) Besides (D) Aside from
• 11 Renting a car in Morocco isn’t cheap, but it is possible to strike very good ____with some of the