資訊推薦

• 6 甲公司持有乙公司股票並分類為透過損益按公允價值衡量之股票投資，若乙公司發放股票股利，則甲公司之會計處理何者正確？(A)貸記股利收入 (B)貸記其他綜合損益(C)貸記透過損益按公允價值衡量之股票投資
• 7 不動產、廠房及設備於認列後之衡量模式有成本模式與重估價模式，下列敘述何者正確？(A)企業可針對不同類別中之全部不動產、廠房及設備採取不同的衡量模式(B)重估價需在每一個會計年度結束日定期執行(C)
• 8甲公司於 X1 年 1 月 1 日以平價買入乙公司發行之面額$100,000、5 年期、每年年底付息的債券。該債券在 X1 年年底之公允價值為$96,000。該筆債券投資可能被分類為「按攤銷後成本衡
• 9 甲公司於 X1 年 7 月初以$250,000 購入機器設備，估計耐用年限 5 年，無殘值，採成本模式後續衡量並按直線法提列折舊。X2 年底由於環境改變導致有重大跡象顯示該機器之價值已經減損，該公
• 10 下列敘述，何者不屬於投資性不動產之項目？(A)為獲取長期資本增值，非供正常營業出售所持有之土地(B)尚未決定未來用途所持有之土地(C)企業擁有並以營業租賃出租之建築物(D)持有供員工住宿用之建築
• 11 甲公司於 X1 年初購買設備$10,000,000，估計耐用年限 8 年、無殘值，採成本模式並以直線法提列折舊。依照當地法規於 X8 年底除列該設備時須復原附近環境，該公司估計復原成本為$2,0
• 12 有關負債準備之處理，下列敘述何者正確？(A)不須入帳，亦不須附註揭露(B)不須入帳，但應附註揭露(C)須估計入帳，並將之列為流動負債項下(D)須估計入帳，並區分為流動負債或非流動負債
• 13 甲公司設有零用金制度交由小明負責以支應日常零星開銷，零用金額度為$250。X1 年 7 月 31 日小明手上零用金剩$7 以及數張發票。發票包括進貨運費$88、郵資$45、排骨便當餐費$27、計
• 14 甲公司以現金支付當月份租金費用，會計人員誤將此交易登帳兩次，此行為對於結帳前試算表之影響為何？①借方總額錯誤 ②貸方總額正確 ③借貸平衡 ④借貸不平衡(A)僅①② (B)僅①③ (C)僅①④ (
• 32 The new prime minister tried to stimulate economic growth in this region by offering ____to forei
• 33 In the video the driver ran away immediately as the police officers ____ him. A chase then began.
• 34 There was a long ____ of people waiting patiently for the bus to arrive.(A) queue (B) range (C) s
• 35 The company worked hard to ____ communication with its customers in the hope of promoting mutualu
• 36 The book entitled A Different Angle encourages us to examine ____ issues from different perspecti
• 37 To reduce pollution, the government resorts to renewable or ____ energy resources such as solar e
• 38 Please handle the glassware with extreme caution. They are ______.(A) feeble (B) fragile (C) frag
• 39 The ____ of depression are not fully understood but are likely to be a complex combination of gen
• 40 The police found a large _______ of drugs in the man’s vehicle and he was arrested on the spot.(A
• 請依下文回答第 41 題至第 45 題        Have you noticed the phenomenon of puppy dog eyes, the inner eyebrow rais
• 【題組】42 (A) as well as (B) except for (C) in addition to (D) such as
• 【題組】43 (A) when (B) who (C) what (D) which
• 【題組】44 (A) carry out (B) make up (C) look after (D) take over
• 【題組】45 (A) former (B) later (C) old (D) past
• 請依下文回答第 46 題至第 50 題        Hikikomori is a psychological condition which makes people shut themselve
• 【題組】47 Which of the following is one of the causes of hikikomori mentioned in the passage?(A) A tigh