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• 10. Basic training is _____ in the military. No one can get out of it.(A) conscious (B) confidential
• 【題組】31. Referring to the spelling example above, which word is the spelling of British English inste
• 14. Jack has changed a lot since primary school, so ____ no one recognized him at the class reunion.
• 22. ______ doubt, Miss Princeton will be interested in discussing the joint venture with your firm.(
• 11. The nurse puts some ________ cream on my wound or it will get infected.(A) antiseptic (B) bacter
• 【題組】32. Which slang term is out-of-date since vocabulary has also changed quickly?(A) delicious (B)
• 15. There is filled with _____ in the air today.(A) pollen (B) vacancy (C) buddy (D) solid
• 23. We may need a third person to help us _____ a solution.(A) work out (B) take up (C) take off (D)
• Questions 33-36 Some lawmakers propose that casinos be opened in a remote city because it would p
• 16. The nurse’s loving _____ to her patients was a good example to the rest of the hospital colleagu
• 24. Do you want to know how I _____ the pressure? I tell myself that everything will turn out okay i
• 【題組】34. Which of the following is NOT mentioned in the passage?(A) Traditional values would be destr
• 25. The survey indicates that one ____ four children ___ bullied at that suburb.(A) by…. are (B) wit
• 【題組】35. The author is worried that children might be _____ about traditional values.(A) certain (B)
• 【題組】36. A Faustian bargain means _____.(A) doing two things in the right order (B) trying to do more
• Questions 37-40 Modern medicine can now cure many diseases that were once fatal, but modern livin
• 6 依政府會計準則公報規定，作業基金之現金流量表，應採何種方法報導營運活動之現金流量？(A)間接法 (B)直接法 (C)間接法或直接法擇一 (D)混合法
• 16 某鄉公所受贈取得房舍一棟，依我國政府會計準則公報規定，普通基金應如何記錄？(A)應以取得當時之帳面價值，列為一般性支出(B)應以取得當時之帳面價值，列為其他財務來源(C)應以取得當時之公平價值，
• 【題組】38. What could happen to young children who are excessively overweight?(A) They might develop he
• 7 依政府會計準則公報規定，政事型基金若自行償付到期普通長期負債之面值或本金、利息及相關手續費，應列為：(A)其他財務用途 (B)長期負債減項 (C)業務支出 (D)一般性支出
• 17 依據中央政府普通基金普通公務會計制度，收到現金收入時，其中由代庫機構收取並已解繳國庫者，應如何記錄？(A)借記各機關現金科目 (B)借記各機關現金－在途現金科目(C)借記國庫往來－收項科目 (D
• 【題組】39. Which of the following is TRUE?(A) Making a habit of daily exercise is healthy. (B) Obesity
• 4 政事型基金之或有負債應如何報導於財務報表：(A)應予認列，並揭露必要資訊 (B)應予認列，但不必揭露必要資訊(C)不予認列，應予揭露必要資訊 (D)不予認列，亦不須揭露必要資訊
• 8 下列何者，用於報導政府每一年度提供服務之所有收入及成本，使報表使用者明瞭政府每一職能所帶來之財務利益或負擔？(A)基金淨資產變動表 (B)政府整體營運表(C)政府整體淨資產表 (D)收入、支出及基
• 18 下列何項支出應列為其他財務用途？①擴充普通資本資產之支出 ②長期債務之還本支出 ③對同一政府特種基金之補助 ④舉借新債償還舊債之本金 ⑤發行債券所收價款較債券面額短少之數(A)②④⑤ (B)①③