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• 23. 公司在點數零用金時發現剩餘$380，共計發生各項費用$1,600，公司設置的定額零用金是$2,000，則撥補零用金的分錄中，會出現的科目及金額為：(A) 貸記現金短溢$20(B) 借記零用金$
• 24. 甲公司帳列 5 月份銀行存款$22,000，銀行對帳單顯示甲公司 5 月份存入$18,000，另有銀行存款利息$300。4 月底銀行調節表有$2,500 之在途存款，無其他差異項目。則 5 月
• 25. 發票日為 4 月 15 日，90 天後到期，則到期日為何？(A) 7 月 13 日(B) 7 月 14 日(C) 7 月 15 日(D) 7 月 16 日。
• 26. 某公司 7 月底帳列銀行存款餘額$236,500，銀行對帳單餘額$252,000，經查 7/30在途存款$2,500，7/25 銀行代收票據$10,000 及利息$500，以及 7/16 簽發
• 27. 進貨$100,000，條件 1/20，n/30，若一年 360 天，此信用條件隱含之年利率約為(A) 10%(B) 1%(C) 18%(D) 36%
• 28. 宜大公司本年度的營業活動現金流入 1000 萬，投資活動現金流出 1050 萬，籌資活動之現金流出 200 萬，則宜大公司本年度現金流量淨額為多少？(A) 淨現金流入 250 萬(B) 淨現金
• 29. 宜大公司 2020 年 8 月 1 日預付 12 個月(自 8 月初起算)保費$60,000，2020 年12 月底預付保費餘額應為：(A) $60,000(B) $35,000(C) $25
• 30. 宜大公司 12 月 1 日收到客戶預付未來 12 個月的租金$120,000（自 12 月初起算），收款時公司全數當預收租金，則宜大公司 12 月 31 日調整分錄應：(A) 借記租金收入$1
• 38.有關尺度標註的符號，下列何者錯誤？(A)英制螺紋：M (B)半徑：Φ (C)錐度： (D)弧長：
• 【題組】8. If the physical memory space is 32 GBytes. What will be the minimum size in bits of each entr
• 9. To make better use of the computer's resources, an operating system can give(A) higher (B) l
• 10. We can use semaphores to deal with the critical-section problem. There are n processes sharing a
• 11. A UNX filesystem has 2 KByte blocks and 4-byte disk addresses. Bach inode contains 10 direct ent
• 12. Assume that we will use multi-core processor to solve a problem in parallel and 95% of the progr
• 13. Consider a pipelined datapath to process instructions and is consisted of five steps: Fetch inst
• 14. A key difference between symmetric multiprocessors and systems built out of several multicore pr
• 15. We can implement the waitO and signal0 semaphore operations in multiprocessor using(A) virtualiz
• 16. Which of the following scheduling algorithms could result in starvation?(A) First-come, first-se
• 17. Which scheduling algorithms would discriminate in favor of short processes?(A) First-come, first
• 18. What features are suitable to describe linked disk allocation algorithms.(A) Space wasted in ind
• 19. What are the two main components of the disk access time in disk scheduling?(A) Seek time(B) DMA
• 20. What are three main characteristic of RISC processors?(A) Simpler instruction, hence mostly usin
• 【題組】2. Pathogen's toxin
• 【題組】3. Lipopolysaccharide (LPS)
• 4-6. Which one of the followings is mainly distributed by human immunoglobulin (A) IgM (B) IgD (C) I