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• 12.熊超市對於生鲜食品的採购政策為一次訂购10單位·火腿每年需求量平均為1,440盒,每次訂購成本為$25每盒火腿的進货成本為100每盒火腿每年持有成本為進货成本的80相教於原先的採腾政策(一次訂購
• 13.依直接成本法所求得之净利為S50000期初存货為2,000件,期末存货為2,100件。若固定装造费用分摊率為每件$10則在其他條件不 變情况下,传统成本法所求得之净利為多少?(A)$1,000
• 14.下列有關平衡計分卡制度的相關敘述,何者為是?(A)應訂定愈多評估指標愈好,以涵蓋所有可能的業務構面(B)不適用於政府行政機構,因為該等機構不需追求利潤(C)係一種單純的績效評估制度,應該與公司的
• 15.標準成本制度下,若採用非嚴格(理想)的標準時,將導致?(A)提高員工士氣 (B)支付鉅額的獎金(C)多數差異均屬不利 (D)促進員工達成目標
• 16.使用改善预算(KaizenBudgeting)來進行成本管理,最主要考量的精神為?(A)盡量消除存貨的積壓 (B)盡量改良間接成本的分攤方法(C)督促持續進步 (D)注重敏感性分析以因應不確定的
• 1. JUST Industries has multiple divisions. One division, AVA Products, makes a component that anothe
• 【題組】b. What is the minimum transfer price?
• 【題組】c. What is the maximum transfer price?
• 30 隨機變數 X 的機率函數為 ， x = 1, 2,... ，則 E ( X ) = ？1 (A)p (B) (C) p (1 - p ) (D) p2
• 2. The following data relates to the Miracle Corporation and its Toy Division.Required :【題組】a. What
• 【題組】b. The professional standards state that fraud relates to intentional misstatements or omissions
• 【題組】c.The professional standards outline certain responsibilities relating to illegal acts and disti
• 【題組】d.Should the CPA firm resign in this situation? If the decision is not clear-cut, what additiona
• 2.According to the requirements of No. 70 of the Statements of Auditing Standards of theRepublic of
• 1. 如圖所示之電路中，電阻R兩端之電壓為多少？ (A) 50 V(B) 60 V(C) 80 V(D) 40 V
• 10. Let X and Y be the outcomes of two independent dies and each die takes value of {1,2,3,4,5, 6} e
• 【題組】(b) (3%) Let A and B be m x n matrices. If Ax = Bx for all x , then A and B are equal.
• 36 設一由 50 Ω 電阻器與 50 μF 電容器組成之並聯電路負載，連接至 100sin(100t + 30°)伏特之交流電源，則此電源供給予負載之虛功率為多少乏（VAR）？ (A) 10 (B)
• 二、問答計算題: 1. (25%) Consider two continuous random variables X and Y with joint pdf:【題組】 (a) (5%) Find
• 50. FL＋1000(㎜)示 (A)樓地版面距基地地面 1m (B)將樓地版面提升 1m (C)將樓地版面下降 1m (D)樓地版面上方 1m 處 。
• 2. (10%) Let W1, W2,... , be subspaces of  such that  is a subset of  is the orthogonal complement o
• 【題組】b. What is the Toy Division's capital turnover?
• 【題組】c. What is the Toy Division's Return on Investment (ROI)?
• 【題組】d. What is the Toy Division's Residual Income (RI)?
• 【題組】e. What is the Toy Division's Economic Value Added (EVA)?