資訊推薦

• 3 甲公司係採用帳齡分析法估計預期信用減損損失，X8 年 12 月 31 日應收帳款帳齡分析資料如下： X8 年 5 月 12 日曾將確認無法收回之應收帳款$35,680 沖銷；X8 年 12 月 3
• 2 某一具自然獨占的公營事業，在面對負斜率的需求曲線時，當其分別採平均成本定價法、邊際成本定價法、最大利潤定價法時所決定出的定價分別為 P1、P2、P3。下列敘述何者正確？(A) P1>P2&g
• 3 P 表示財貨之稅前價格，t 表示稅率。下列何者為政府課徵從價稅的財貨稅後價格？ (A) tP (B) P/t (C) P(1+t) (D) P- t
• 4 根據布坎南（J. Buchanan）與杜洛克（G. Tullock）的主張，下列公共選擇機制，何者所產生的政治外部成本最小？ (A)簡單多數決 (B)一致同意制 (C)淘汰票決制 (D)相對多數決
• 4 甲公司 X1 年度與 X2 年度的淨利皆為$300,000，若會計師發現 X1 年底存貨低估$15,000，X2 年底存貨高估$15,000，則甲公司 X1 年度及 X2 年度正確的淨利應分別為何
• 5 有公共計畫 X 與 Y，其成本及利益如下： 根據淨現值法則決定何項計畫應優先執行時，若折現率愈高，則那個計畫的可行性愈低？ (A)不一定 (B) X 計畫 (C) Y 計畫 (D)沒有差別
• 37 It is very easy to get lost or _____ in such a community marked by its narrow and winding alleys.
• 38 Upon seeing a poisonous snake, most people would stand _____ like stone, not knowing what to do,
• 39 _____ is a way of having fun invented by holiday makers while they’re grounded by the pandemic.(A
• 40 Before buying stocks, it is important to _____ all of the risks and profits involved.(A) assess (
• 41 _____ salt intake to less than 5 grams per day helps prevent hypertension, and reduces the risk o
• 42 Do you know that the largest United States Air Force _____ in the Pacific is on Okinawa？(A) found
• 43 The _____ Festival, which is celebrated on the 15th day of the first month of the Lunar New Year,
• 44 I like to _____ on some healthy snacks like bananas or apples during my breaks at work.(A) munch
• 45 Taiwan’s obsession with milkfish is made all the more _____ by its East Asian neighbors’ reluctan
• 46 Intercity transportation in Taiwan _____ heavily on the high-speed rail line, which runs from Tai
• 47 In Japan, after regular classes are over, students participate in sports and cultural _____ for s
• 48 Although the two countries signed a _____ treaty about the borderline, it was soon violated by on
• 49 After a long time of strike, the corporation finally _____ the wage increase to the workers.(A) c
• 二、圖二電路中，假設三相電路的電壓為=230∠0°V，=230∠-120°V，=230∠120°V，負載阻抗 Z= 10 + j8 歐姆，試求：相電流（phase current）及線電流（line
• 50 _____, we should explore different possibilities before making any final decision.(A) Tentatively
• 5 甲公司承造一橋樑工程，合約價格$600,000，工程於 X1 年開工，X2 年完工，相關資料如下： 若甲公司採用完工百分比法認列收入（以至今完工已發生合約成本占總合約成本比例衡量完成程度），則
• 2 Which of the following countries led the way of proposing the principle of “cultural exception,” a
• 3 The world renowned communication scholar Harold Lasswell argued that there are three key factors t
• 5 Which of the following concepts was proposed by Japanese scholar Koichi Iwabuchi to modify thetheo