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• 3. An advantage of basing bad debt expense on the historical relationship between bad debts and net
• 4. Which of the following statements regarding the gross and net methods for trade accounts payable
• 5. One element of the objective of financial reporting is to provide(A) information that is useful i
• 6. What is a possible danger if politics plays too big a role in developing IFRS?(A) The IASB delega
• 7. Application of the full disclosure principle(A) is theoretically desirable but not practical beca
• 8. Information in the income statement helps users to(A) provide a basis for predicting future perfo
• 9. A change in accounting principle requires what kind of adjustment to the financial statements?(A)
• 10. Which of the following costs should not be included on the statement of financial position as pa
• 11. In a debt extinguishment in which the debt is settled by a transfer of assets with a fair value
• 12. Investments in trading debt investments are generally reported at(A) fair value. (B)maturity val
• 13. A contract(A) must be in writing to be an enforceable contract.(B)does not need to have commerci
• 某校校長想了解該校學生情緒困擾(X)與學業成績(Y)的關係。依據二向度結構的情緒理論編製情緒困擾量表。男女學生分别為700名和300名，從抽取200名學生進行調查。其統計數的結果如下:請依據題意,回答
• 14. Revenue from a contract with a customer(A) cannot be recognized until a contract exists.(B)is re
• 15. Which of the following is not a characteristic of a defined-contribution pension plan?(A) The em
• 16. When is revenue generally recognized?(A) When the company satisfies the performance obligation.
• 17. Which of the following is an implication of the going concern assumption?(A) Depreciation and am
• 7. 關於發電機感應電動勢之敘述，下列何者正確？(A) 與磁通成正比(B) 與磁阻成正比(C) 與導體匝數成反比(D) 與導體內電流強度成反比
• 8. 柴油主機的「臨界速度」是指：(A) 運轉時主機的轉速接近最高限制轉速(B) 運轉時主機的轉速接近最低限制轉速(C) 運轉時主機轉速與自振頻率引起最大共振（Resonance）(D) 運轉時主機轉
• 9. 在「通常故障」警報裝置中，當發生故障警報，並按「確認鈕」後，則故障警報燈與聲響將會如何？(A) 燈熄滅，聲響(B) 燈常亮，聲響(C) 燈慢閃，消聲(D) 燈常亮，消聲
• 10. 某船舶供電呈現「電感性負載」現象且其功率因數值甚低，今為提高其效率，應如何處理？(A) 串聯一適當電阻器，線路功率因數會略減(B) 並聯一適當電容器，線路功率因數會略增(C) 串聯一適當感抗器
• 11. 關於磁場的敘述下列何者錯誤？(A) 磁力線由N極出發經過空間回到S極(B) 磁鐵的磁力線涵蓋範圍稱為磁鐵的磁場(C) 磁通密度與線圈匝數、電流強度成反比，與螺線筒之長度成正比(D) 以磁通密度
• 12. 船用之俥令傳送系統、舵角指示器等之遙控指示，係採用下列何種機構裝置完成？(A) 同步器(B) 同步指示儀(C) 同步馬達(D) 氣壓指示器
• 13. 下列何者並不屬於保護型繼電器（Protection relay）例如「ACB」的特徵？(A) 具有感測元件(B) 輸出為ON-OFF動作(C) 具有比較單元(D) 具有自備電源
• 14. 船舶440V，60Hz三相2,400kVA自動配電盤上之兩部同型柴油引擎發電機組並聯成功後，進行 「輸出有效功率」（Active power）分配階段，試問須藉由下列何方法達成？(A) 調整發
• 15. 線圈通入電流後，會在線圈中產生磁場，其電流方向與磁場方向符合：(A) 右手螺旋定則(B) 安培右手定則(C) 左手定則(D) 楞次定律