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• 48. 假設甲公司 X1 年底平均資產總額為$3,000,000，平均負債總額為$1,600,000，利息費用為$140,000， 所得稅率為 20%，總資產報酬率為 12%，則權益報酬率為何？ (A
• 49. 下列那些科目屬於「非」常續性？ 甲、營業收入；乙、停業單位損益；丙、會計政策變動追溯適用影響數；丁、營業費用 (A)僅甲 (B)僅甲、丁 (C)僅乙、丙 (D)甲、乙、丙、丁皆是
• 50. 舉債經營有利是指： (A)財務槓桿指數小於 1 (B)股東權益報酬率大於總資產報酬率 (C)總資產報酬率大於股東權益報酬率 (D)財務槓桿指數等於 1
• 18. 四軸飛行器「懸停」，是指機體在空中保持幾乎不動的飛 行，並保持下列哪種狀態？ (A)主旋翼轉速不變和航向不變 (B)高度不變和航向不變 (C)主旋翼轉速不變和高度不變 (D)以上皆非
• 19. 某生活科技教師，希望鑽床鑽頭處的轉速最慢，請問他應該怎麼調整皮帶？(A)鑽頭塔輪最大、馬達塔輪最小 (B)鑽頭塔輪最小、馬達塔輪最小 (C)鑽頭塔輪最大、馬達塔輪最大 (D)鑽頭塔輪最小、馬達
• 2. The abolitionist movement fought tirelessly to _____ slaves and secure their freedom. (A) extort
• 3. She was _____ enough to believe the scammer’s story and ended up losing a significant amount of m
• 4. The teacher _____ a sense of responsibility and discipline in her students through daily reminder
• 5. With the rise of smartphones, social media has become _____, infiltrating almost every aspect of
• 6. The speaker’s speech was filled with empty _____, lacking originality or genuine substance. (A) m
• 7. The pandemic has plunged economies into turmoil, leaving millions without jobs and businesses on
• 8. In today’s workplace, employees are seeking environments where their contributions are recognized
• 9. With each delicate stroke of the brush, the artist _____ beauty onto the blank canvas before him.
• 10. Stepping into a forest retreat, one is immediately enveloped by the serene _____ of nature. The
• 11. Whether dressed head-to-toe in classic black or embracing the purity of pristine white, _____ ou
• 12. As darkness descended upon the land, the lighthouse keeper lit the beacon atop the rocky cliffs,
• 13. The doctors' grim expressions and hushed tones signaled the _____ arrival of bad news. With
• 14. The government's efforts to _______ the spread of misinformation online have been met with
• 15. After working long hours without a break, the employees appeared visibly _______ and unenthusias
• 16. The film's director used subtle imagery to _______ the impending doom that awaited the prot
• 17. The _______ attitude of the new intern rubbed many of his coworkers the wrong way. (A) bumptious
• 18. The manager's constant complaints and bad temper earned him a reputation for being _______
• 19. The journalist's investigative report sought to expose the truth behind the scandal and ___
• 20. The billionaire's _______contributions to various charitable organizations greatly benefite
• 21. Despite having important tasks to complete, he chose to _______away his time on trivial matters.