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• 4. 下列敘述何者正確？ (A) 透過其他綜合損益按公允價衡量的股票投資，該投資後續公允價值變動數列入當期 損益。 (B) 透過其他綜合損益按公允價衡量債務工具投資重分類至按攤銷後成本衡量時，所有 累
• 5. 大園公司銀行存款資料如下，帳列數：9 月 1 日餘額$714,000、9 月份存款$5, 612,000、9 月份支出$4,272,000、9 月 31 日餘額$897,000；銀行對帳單：9
• 6. 平雲公司 X3 年初商品存貨成本$100,000、零售價$120,000，本年度進貨 55,000 件，每件 成本$10，以成本加成 20%決定零售價，進貨運費為$10,000，淨加價為$20,
• 7. 西林公司於X3年1月1日購入一部設備，成本$800,000，殘值$50,000，估計可使用5年， 採直線法提列折舊。在 X5 年年底結帳前西林公司重新檢視該設備認為，此一設備的估計 耐用年限為
• 8. 東方公司於 X2 年初以 $300,000 購買一套管理系統，估計該系統之耐用年限為 5 年，無殘 值。後因該公司拓展業務致其中銷貨管理模組不敷使用，於 X4 年初購買新版銷貨管理模 組以取代原
• 9. 郁里公司 X5 年 5 月 1 日以無追索權方式出售應收帳款$600,000 給銀行，銀行扣除帳款總 額之 3%為手續費，並保留 10%帳款作為備供銷貨退回與折價等收不到帳款金額之抵付， 餘款支
• 10. 乙梅公司 X2 年初流通在外普通股股數為 100,000 股，7 月 1 日及 10 月 1 日分別售出庫藏 股 50,000 股及 20,000 股；11 月 15 日發行 5%，面額$10
• 11. 溪河養殖場，於 X5 年購入魚苗 3,000 條，每條之淨公允價值為 $10。當年投入飼料成本 $60,000，人事成本 $150,000。年底若要將魚苗售出，每條魚苗可賣得 $105，運送的
• 2. This is a beautiful piece of _____ with birds and flowers. (A) embroidery (B) charade (C) magnani
• 3. Most cognitive psychologists agree that the __ of stimuli and the number of times spent practicin
• 4. Last night, we were woken by a piercing _______ from outside. We all wondered where that sound ca
• 5. At first, the workers gathered and protested against long work hours； then the protest _______ in
• 6. The incessant rain had a(n) _______ effect on the town’s old infrastructure, leading to several r
• 7. After the scandal, the CEO’s reputation was _____, leading to his resignation. (A) enhanced (B) t
• 8. The chef had prepared the dish so many times that it was as easy as _______. (A) shooting fish in
• 9. Five coronal mass ejections have been released from the sun in a short period of time, _______ du
• 10. For the 30 days of Ramadan, Muslims around the world will _______ eating and drinking during day
• 11. I used to think that Peter was a good kid, but ever since I overheard him bragging about cheatin
• 12. Lev Vygotsky referred to _______ the child could do in interaction with another as the child’s z
• 13. Educators have revived the concern that _______ too much freedom without correction and instruct
• 14. _______ out of the house than it started to rain. (A) Only when I got (B) Hardly when he went (C
• 15. This _______ box was handed down by my grandmother. She bought it on her honeymoon and had treas
• 16. Had I known about the traffic, I _______ earlier. (A) would leave (B) left (C) would have left (
• 17. Neither the students nor the teacher _______ satisfied with the outcome of the project. (A) was
• 18. (A) celebrations (B) delusions (C) harvests (D) vulgarities