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• 34. For travelers who want to save on ________ and are comfortable sharing a place withstrangers, bo
• 61.設原總額式試算表平衡，其總額為$234,000，茲發現一筆佣金支出$5,000誤記為進貨，則更正分錄後，總額式試算表之總額為(A)$229,000(B)$244,000(C)$234,000(D
• 31. Thousands of people took to the streets to _____ against the new policy.(A)conceal (B)destroy (C
• 32. The price of vegetables rose ______ since they were in great demand after the typhoon.(A)softly
• 33. When the official fired the starting gun, all the ________ in the race took off running.(A)motor
• 38. I like having dinner at home ______ eating out probably because my mother is anextraordinary coo
• 63.為使期末決算工作順利進行所編的表為(A)綜合損益表(B)資產負債表(C)盈餘分配表(D)結算工作底稿。
• 62.下列何種調整分錄會使負債減少，淨值增加(A)應付未付費用(B)應收未收收益(C)預收收益已實現部分(D)預付費用已過期部分。
• 51.銷貨運費在綜合損益表中應列於(A)營業費用(B)銷貨收入(C)銷貨成本(D)營業外支出。
• 53.採加值型營業稅時，若銷項稅額大於進項稅額，即產生(A)應退稅額(B)應納稅額(C)銷項稅額(D)留抵稅額。
• 52.原始憑證已具備傳票的格式者，可不必編製傳票，以原始憑證代替記帳憑證稱為(A)複式傳票(B)總傳票(C)代傳票(D)套寫傳票。
• 50.下列何者為試算表所不能發現的錯誤(A)一方數字抄寫錯誤(B)單方重過(C)應過借方誤過貸方(D)借貸兩方均重複過帳。
• 67.期初存貨$26,000，本期進貨$500,000，進貨退回$30,000，進貨折讓$10,000，進貨運費$20,000，期末存貨$20,000，銷貨退回$30,000，銷貨折讓$10,000，
• 66.下列何項調整分錄涉及資產與費損(A)應付費用之調整(B)預付費用之調整(C)應收收入之調整(D)預收收入之調整。
• 65.未作應計收入之調整分錄會導致(A)資產低估且收益低估(B)負債高估且收益低估(C)本期淨利高估(D)負債低估且收益低估。
• 64.佳音公司每年的年終獎金會於次年度一月十日發放，則下列敘述何者正確(A)如採權責發生基礎，則年終獎金應於發生當年度十二月記錄薪資費用(B)因為是年終獎金，通常於次年度才知道應發放多少年終獎金，因此
• 35. The council has _______ a ban on smoking in all indoor public places.(A)enhanced (B)intruded (C)
• 39. Jim joined the game for fun; little _______ that he would win first place.(A)he expected (B)he w
• 37. My mother likes to go outdoors on weekends, ________ my father likes to sleep in and havea good
• 36. The movie on global warming ______ in 2006.(A)made (B)has made (C)was made (D)is made
• 40. When you give a gift, _______ is the thought that counts.(A)that (B)what (C)it (D)which.
• 41~45為題組 ， 請依題意作答 ：Welcome to Super Housekeeper! If you are 41 glass containers that will keep foodf
• 55.分類帳主要表達(A)各交易性質(B)期末財務狀況(C)期間損益結果(D)各會計項目金額變動情形。
• 54.僅列各會計項目借貸餘額的試算表是(A)合計式試算表(B)總額餘額式試算表(C)餘額式試算表(D)總額式試算表。
• 68.商業使用電子方式處理會計資料後，下列敘述何者正確(A)資料儲存媒體內所儲存之各項會計帳簿及財務報表，應於年度決算程序辦理終了後，至少保存五年(B)如發現錯誤應經審核後輸入更正之，並作成紀錄以供查