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• 二、 申論題(一) 請就農會財務處理辦法規定說明農會目前內控機制之建立？有何改進建議？試申論之。
• (二) 實務上，農會得依法出資設立或投資農企業公司，或捐助成立農業財團法人，其要件、限制與決議程序為何？農會監督權責為何？成立後獲利時之會計處理為何？虧損時與分年分攤之會計處理為何？經營效益為何？試申
• Q.管制性化學品有哪些（多選）
• 2. Is that sweater_________?(A) your (B) yours (C) you (D) yourself
• 3. Tom is only six but he_________ already read very well.(A) should (B) can (C) must(D) may
• 4._________is bad for your health.(A) Smoke (B) To smoke (C) Smoked (D) Smoking
• 5. I'd_________play football than watch it.(A) more (B) rather (C) better' (D) like
• 6. Do you mind_________ I open the window?(A) when (B) if(C) that(D) how
• 7. I play tennis twice _________week.(A) the (B) a (C) inthe (D) for a
• 8. I'm not_________ my brother.(A) more hard-working as (B) as hard-working as(C) hard-working
• 9. Do_________ of you have any money I can borrow?(A) either (B) both (C) neither (D) all
• 10. If I had more moncy, I_________ that television.(A) will buy (B) would buy(C) bought (D) had bou
• 11. Which word or phrase CANNOT complete the sentence?The match was cancelled_________ the rain.(A)
• 12. He stayed up to watch the match________he was really tired.  (A) even though (B) however(C) in s
• 13. I've no idea whether _________meat or not.(A) Jane eats (B) Jane does eat (C) does Jane eat
• 14. She's got ________nice house! (A) so (B) so a (C) such (D) such a
• 15. We don't have to go out on Saturday. We________ stay in and watch a film. (A) have to(B) sh
• 16. Which sentence is NOT correct? (A) He works in the first floor. (B) He lives in a bank. (C) He w
• 17. Which question follows this statement? I've been to New York.' (A) Really? When you ha
• 18.I________Helen since we________ at school together. (A) have known / were (B) know / were (C)knew
• 19. The woman was bitten ________a snake.(A) from (B) for (C) bya snake.(D) to
• 20. Which sentence has a similar meaning?"The film started. Then we arrived at the cinema."
• 21. Every aspect of the product is_________ and then made with the highest equality ofwood on the ma
• 22. These suggestions were not really intended for residents since several of themseemed_________ to
• 23. The clectricity went out_________ we were conducting a difficult operation.(A) so. (B) since. (C