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• 5. 新竹公司01年初核准發行公司債面值$100,000、發行價格$108,000、票面利率12%，每年1月1日付息一次，到期日為09年初，溢折價採直線法攤銷，則06年底該債券之帳面金額為(A) $1
• 30. While admiring artistic works, people should try hard to ________ their beauty so thatfutur
• 6. 企業持有未承兌匯票$30,000，員工借據$8,000，償債基金$5,000，庫存現金$50,000，土地銀行活期存款借餘$420,000，土地銀行支票存款透支$16,000，郵政匯票$3,80
• 40. Something ________ to George to make him behave in such a strange way.(A)should happen (B)m
• 31. The mayor found it difficult to ______ his citizens that the nuclear power plant was safe.(
• 7. 彰化公司月底在撥補零用金時，零用金相關帳戶支出如下：零用金保管箱剩現金$24,000，郵電費$10,200，文具用品$3,800，現金短缺$2,000，則彰化公司原零用金額度為(A) $40,0
• 【題組】50. Which of the following statements about the passage is NOT true?(A)Players who use rand
• 三、克漏字測驗（請依照段落上下文意,選出最適當的答案） If you had 18 minutes free, what would you do? It would be a good i
• 32. The credit card company will charge you a late fee as a ________ if you don’t pay your bill
• 8. 賒銷商品，訂價$100,000，商業折扣10%，若於10天內收現$87,300，則其付款條件為(A)1/10，n/30 (B)2/10，n/30 (C)3/10，n/30 (D)4/10，n/3
• 10.「亂山殘雪夜，孤燭異鄉人；漸與骨肉遠，轉於僮僕親。」這幾句詩的主題是在描述：(A)友情 (B)戀情(C)親情 (D)世情
• 1.平兩平面鏡夾角 110 度，有一光線與鏡面夾角 50 度入射，如右圖，試求出第二次反射後， 的角度為何？ (A)10゜ (B)15゜ (C)20゜ (D)30゜
• 【題組】42. (A)who (B)what (C)when (D)that
• 33. People who are more ________ tend to adapt to a new environment more easily.(A)stubborn (B)
• 9. 賒購商品一批，若以總額法入帳，則貸記應付帳款$250,000；若以淨額法入帳，則貸記應付帳款$245,000。今若於折扣期限內付現$122,500，則可獲得之現金折扣為(A) $4,900 (B
• 11.《論語．為政》：「言寡尤，行寡悔，祿在其中矣。」其中的「尤」字，意謂：(A)怨恨 (B)過失(C)特異 (D)刻薄
• 2.下列選項，何者沒有錯別字？(A)鳶飛魚躍 (B)破斧沉舟(C)直言骨耿 (D)星高采烈
• 【題組】43. (A)goes along with (B)deals with (C)stands for (D)mistakes for
• 34. Experts say that extremely loud noise can cause ________ hearing loss, so you’d better turn
• 10. 高雄公司帳上有關商品帳戶資料如下：期初存貨$42,000，進貨$500,000，進貨退出$20,000，進貨折讓$8,000，進貨運費$5,000，銷貨收入$630,000，銷貨退回$25,0
• 12.陶淵明「結廬在人境，而無車馬喧」的詩句，充分表現出內心的：(A)盼望 (B)思念(C)徬徨 (D)寧靜
• 3.陶淵明〈五柳先生傳〉：「不戚戚于貧賤，不汲汲于富貴。」其中的「戚戚」一詞，意思是：(A)逃離 (B)困頓(C)憂懼 (D)茍且
• 【題組】44. (A)Far and wide (B)At present (C)In place (D)On the other hand
• 35. Being tired of the cold weather in Russia, Anna has finally settle down in a ______ country
• 11. (1)提撥償債基金準備 (2)股票分割 (3)宣告現金股利 (4)宣告並發放小額股票股利(5)宣告並發放大額股票股利。上述各會計事項，會影響流通在外股數者為(A) (2)(4)(5) (B)