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• 37. (A) lit (B) took (C) burned (D) cheered
• 45.Below is a housing guide for students going to London.University accommodation (住所)officesMany un
• 54. Why was the writer told not to go to the park by his mother?(A) It was being rebuilt. (B) It was
• 21.It is often said that ______ teachers have ______, very easy life.(A) 不填；不填 (B) 不填；a(C) the ；不填 (
• 46. A good agent can help you ____.(A) know more people(B) find cheap accommodation(C) get the right
• 55. According to the writer, what eventually brought about the disappearance of the park?(A) The dro
• 4.依稅捐稽徵法規定，納稅義務人因天災、事變或遭受重大財產損失，不能於法定期間內繳清稅捐者，得於規定納稅期間內，向稅捐稽徵機關申請延期繳納，其延期繳納之期間，不得逾多久？(A)一年 (B)二年 (C)
• 38. (A) atmosphere (B) sympathy (C) calmness (D) joy
• 47. The information passed on by word of mouth is important because____.(A) ***** through any other
• 56. the last sentence of the passage implies that if another drought came, ______.(A) the situation
• 5.依稅捐稽徵法規定，稽徵機關對於應補、應退或應移送強制執行之稅捐或漏稅在一定金額以下者，下列處理方式何者錯誤？(A)免徵 (B)免予移送強制執行 (C)免罰 (D)免退
• 14.應稅貨物在下列何種情形不能免徵貨物稅？(A)用作製造另一應稅貨物之原料者 (B)運銷國外者(C)捐贈勞軍者 (D)捐贈慈善救濟機構者
• 39. (A) it (B) such (C) something (D) everybody
• 48. For students going to London for the first time, which of the following provides the most reliab
• 57.I needed to buy a digital camera, one that was simply good at taking good snaps (快照), maybe occas
• 6.林先生 102 年只有來自澳門之非中華民國來源所得折合新臺幣600 萬元，下列有關該所得之敘述何者正確？(A)無須申報綜合所得稅，且無須計入基本所得額課稅(B)須申報綜合所得稅，但無須計入基本所得
• 15.我國自 100 年 12 月 30 日起 5 年內購買油氣雙燃料車並完成登記者，該汽車應徵之貨物稅可享何種優惠？(A)免徵 (B)減半徵收(C)每輛定額減徵新臺幣 2 萬 5 千元 (D)每輛定
• 40. (A) by (B) till (C) for (D) from
• 49. The term “multitasking” originally referred to a computer’s ability to carry out several tasks a
• 58. what does the writer man by “it would be worth half what I paid for it ”(paragraph 2)(A) He shou
• 7.大同建設公司於 99 年 3 月購入土地興建房屋，於 101 年 1 月完工交屋，房屋銷售價格 4,000 萬元（不含營業稅），土地 6,000 萬元，土地增值稅 1,200 萬元，請問大同建設公
• 16.天籟公司係一音響組合之產製廠商，該廠商 102 年 8 月之銷售價格為 880,000 元，假設其無中間批發商，電器業之批發商毛利率為 8%，貨物稅稅率為從價徵收 10%，其應納貨物稅額為多少？
• 41.When you are little, the whole world feels like a big playground. I was living in Conyers, Georgi
• 50. According to Paragraph 2, why may a person suddenly forget who has called?(A) He may leave his p
• 59. The writer decided to try the model he had chosen because(A) knew very little about it.(B) didn’