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• 17. London will host the 2012 Olympic Game because it got _____ in 2008.(A) as much support as any c
• 4. The doctor prescribed six different kinds of medicine for John, but none of them were ________.(A
• 26. This software package published by our company is widely employed _____ viruses inside computers
• 7. More and more people are shopping online because it’s so easy to find _____ on the Internet.(A) c
• 一、試以行政院主計處訂頒之中央政府普通基金普通公務會計制度之規定，回答下列問題：【題組】(一)繪圖說明普通基金與特種公務會計之關聯架構。（10分）
• 18. _______ wages keep going down, so do costs keep going up.(A) Just as (B) Just so (C) Just in (D)
• 17 依據我國政府會計公報之規定，有關政事型基金對負債準備之認列，下列敘述何者錯誤？(A)以當期財務資源清償時，應認列為一般性支出(B)以經濟資源清償時，應認列為其他財務用途(C)認列時應列入普通資本
• 27. I waited for more than two hours. She _____ me she was going to be late, but she didn’t give me
• 8. Cautiousness is one of his major _______ as a successful manager.(A) strength (B) weakness (C) sh
• 【題組】(二)各機關編送之年度會計報告，有關管理者討論與分析其內容為何？（10分）
• 19. Many actors never ____ act in big parts on television shows or movies.(A) get to (B) get in (C)
• 18 依據我國政府會計公報之規定，下列有關同一政府，不同基金間發生之事項，何項非屬基金間資源移轉？(A)基金間之補助款 (B)某一基金撥款成立另一基金(C)基金間委辦事項之撥款 (D)某一基金收回之前
• 28. I _____ the letter to him tomorrow morning.(A) had forwarded (B) will forward (C) forwarded (D)
• 9. Endangered animals are so _____ that many scientists are attempting to save and protect them.(A)
• 13. NPO (non-profit organization) is totally _____ of the government. It only depends on private don
• 20. The restaurant is _____ or less the only decent place to eat in the town.(A) better (B) more (C)
• 19 依據我國政府會計公報之規定，有關強制性無對價收入之會計處理，下列敘述何者正確？(A)僅限於採用權責發生基礎 (B)僅限於採用修正權責發生基礎(C)應於資源已實現（或可實現）及可衡量時認列 (D)
• III. Reading Comprehension: Questions 29~40. Read the three passages and choose the BEST ANSWER to e
• 23 依據我國政府會計公報之規定，某普通基金 X1 年度，有下列事項：資產毀損獲保險理賠款 2 億；因道路修築收取工程受益費 3億；舉借長期借款收借款本金 50 億；發行長期債券產生溢價 5 億。X1
• 【題組】(三)會計科目須依各種會計報告所應報導之事項設置。試以歲出用途別說明會計科目與預算科目之關聯性。（10分）
• 1 下列那一種消化酶不存在於小腸黏膜細胞的刷狀緣（Brush border）內？(A) Maltase (B) Amylase (C) Lactase (D) Sucrase
• 20 依據我國政府會計公報規定，下列敘述何者正確？(A)政事型基金之退休金支出，若採確定給付制，於提撥時應借記其他財務用途(B)政事型基金採購材料或物料，若採購買法，按領（耗）用金額認列為一般性支出(
• 【題組】30. Which statement is CORRECT?(A) Nowadays native speakers don’t need to learn new English at a
• 二、我國政府會計準則公報規定，無對價之交易收入依其性質劃分幾種？若採用修正權責發生基礎時，其收入如何認列？請舉例說明之。（20分）
• 21. The resort did not ____ up to the tourist’s expectation.(A) make (B) take (C) live (D) have