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• 【題組】44. (A) for (B) since (C) to (D) without
• 27. After the housemaid tidied the rooms and wiped all the surfaces, I could _______ recognize my ho
• 35. Jerry _______ how to do algebra in his math class by the time he finishes junior high school nex
• 7 甲公司今年度變動成本率 40%，淨利$150,000，營業槓桿為 3，其安全邊際銷貨金額為何？(A)$250,000  (B) $500,000  (C) $600,000  (D)$750 ,0
• 16 甲公司計畫投資$50,000 購置自動化設備。該設備使用年限為 4 年，採年數合計法提列折舊，無殘值。此投資每年可為公司增加稅後淨利$4,000，則此投資的還本期間為何？(A)1.8 年  (B
• 【題組】45. (A) rank (B) means (C) cause (D) lack
• 28. There is a highly educational _______ of aboriginal arts in the city gallery, and people can als
• 36. With the sink _______ by leftovers, none of us can wash the dishes until it was fixed.(A) be clo
• 8 下列關於預算寬列（budgetary slack）之敘述，何者正確？(A)預算寬列是指在編製預算時，同時高估收入與費用之行為(B)若部門過去績效不佳，可藉由寬列預算予以激勵(C)預算參與者擁有較多
• 17 甲公司之越南事業部投資報酬率 16%，營業收入$2,040,000，淨利率 8%。甲公司之要求報酬率 13%時，其越南事業部之剩餘利益為何？(A)$21,216  (B)$30 ,600  (C
• 四、閱讀測驗【請依照段落上下文意，選出最適當的答案】    The United States has withdrawn from UNESCO over what it claims is the
• 29. In the movie, the treasure hunters are on a mission to _______ the queen’s stolen jewelry from a
• 37. The staff of the restaurant are glad to know that they will be given an extra 5,000 NT dollars _
• 9 甲公司依據預計生產及銷售 10,000 單位產品所編製之製造費用靜態預算如下：變動製造費用$40,000固定製造費用$30,000若彈性預算下之製造費用總額為$76,000，則實際生產及銷售之單位
• 某公司專門生產平價洋裝，所有衣服均經過剪裁與縫紉兩部門，縫紉部門完成後即售予批發商。該公司採責任中心制度，兩部門皆為利潤中心，縫紉部門可在市場上向供應商以$40 購買剪裁好的布料。下列是兩個部門的成本
• 【題組】47. What is the reason that the US government decided to withdraw from UNESCO?(A) Because Israel
• 30. Due to the _______ weather in this area, the clothes we hang outside have never dried ever since
• 38. I cannot focus on my homework with the _______ smell of fried chicken coming from the kitchen.(A
• 【題組】19 承上題，假設縫紉部門出售 100,000 件洋裝，試問下列兩種情況對公司利潤有何影響？情況一：剪裁部門以協議價格$30 移轉予縫紉部門情況二：剪裁部門以市價移轉予縫紉部門(A)相較於情況
• 【題組】48. Which of the following is the author’s view of the US withdrawal from UNESCO?(A) The US gove
• 35.( ) 交通部以今年5至10月各縣市每月平均大陸觀光團住宿人數與去年每月平均人次相比，發現衰退最嚴重的是花蓮縣，其次為嘉義縣 、市，第三為高雄市。以上所提縣市 ，何者與他縣市為不同層級 ？ (A
• 39. There are many different colors of lipsticks in stock. Feel free to try _______ you like.(A) oth
• 【題組】49. Which of the following is closest in meaning to “found” in the second paragraph?(A) Establis
• 31. The king praised all the surviving _______ from the battle and awarded them bars of gold.(A) sau
• 40. _______ all the students in this class, Martin is the most diligent. He always finishes his home