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• 42. 吉利電腦公司產品單價原為$1,500，由於市場競爭激烈而降價至$1,000。假設所有成本均為變動成本，且原來的毛利率為 50%，則降價後銷售數量需為降價前的多少比率，才能維持原有的銷貨毛利金額
• 43. 公司帳載銀行存款餘額為$80,000，發現下列事項：因進貨開立的支票$700，帳上記為$7,000；銀行代收票據$20,000，公司尚未入帳；未兌現支票$2,000。請問銀行存款正確的餘額應為
• 44. 公開發行公司編製財務預測所表達的項目，可以不包括下列哪一項？ (A)銷貨成本 (B)利息費用 (C)所得稅 (D)淨利
• 45. 嘉義公司為保障現有之產品專利權，而購入可能嚴重威脅該產品之乙公司專利權，公司並不使用此購入之專利權，則所發生之成本應如何處理？ (A)列入當期之費用，不必攤銷 (B)列為新專利權，按其估計經濟
• 46. 公司發放股票股利將使： (A)資產減少 (B)負債減少 (C)權益減少 (D)權益不變
• 47. 下列有關庫藏股的敘述，何者正確？ (A)庫藏股會影響公司的核准發行股數 (B)庫藏股會影響公司的已發行股數 (C)庫藏股會影響公司的每股盈餘 (D)庫藏股應視為公司的長期投資
• 48. 假設甲公司 X1 年底平均資產總額為$3,000,000，平均負債總額為$1,600,000，利息費用為$140,000， 所得稅率為 20%，總資產報酬率為 12%，則權益報酬率為何？ (A
• 49. 下列那些科目屬於「非」常續性？ 甲、營業收入；乙、停業單位損益；丙、會計政策變動追溯適用影響數；丁、營業費用 (A)僅甲 (B)僅甲、丁 (C)僅乙、丙 (D)甲、乙、丙、丁皆是
• 50. 舉債經營有利是指： (A)財務槓桿指數小於 1 (B)股東權益報酬率大於總資產報酬率 (C)總資產報酬率大於股東權益報酬率 (D)財務槓桿指數等於 1
• 18. 四軸飛行器「懸停」，是指機體在空中保持幾乎不動的飛 行，並保持下列哪種狀態？ (A)主旋翼轉速不變和航向不變 (B)高度不變和航向不變 (C)主旋翼轉速不變和高度不變 (D)以上皆非
• 19. 某生活科技教師，希望鑽床鑽頭處的轉速最慢，請問他應該怎麼調整皮帶？(A)鑽頭塔輪最大、馬達塔輪最小 (B)鑽頭塔輪最小、馬達塔輪最小 (C)鑽頭塔輪最大、馬達塔輪最大 (D)鑽頭塔輪最小、馬達
• 2. The abolitionist movement fought tirelessly to _____ slaves and secure their freedom. (A) extort
• 3. She was _____ enough to believe the scammer’s story and ended up losing a significant amount of m
• 4. The teacher _____ a sense of responsibility and discipline in her students through daily reminder
• 5. With the rise of smartphones, social media has become _____, infiltrating almost every aspect of
• 6. The speaker’s speech was filled with empty _____, lacking originality or genuine substance. (A) m
• 7. The pandemic has plunged economies into turmoil, leaving millions without jobs and businesses on
• 8. In today’s workplace, employees are seeking environments where their contributions are recognized
• 9. With each delicate stroke of the brush, the artist _____ beauty onto the blank canvas before him.
• 10. Stepping into a forest retreat, one is immediately enveloped by the serene _____ of nature. The
• 11. Whether dressed head-to-toe in classic black or embracing the purity of pristine white, _____ ou
• 12. As darkness descended upon the land, the lighthouse keeper lit the beacon atop the rocky cliffs,
• 13. The doctors' grim expressions and hushed tones signaled the _____ arrival of bad news. With
• 14. The government's efforts to _______ the spread of misinformation online have been met with
• 15. After working long hours without a break, the employees appeared visibly _______ and unenthusias