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• 33. In an election ___________, it’s unavoidable for candidates to criticize each other.(A) captain
• 【題組】47. What does the word ‘recurrent’ in the second paragraph mostly likely mean?(A) New; present;
• 【題組】42. (A) stuck to (B) used to (C) based on (D) consisted of
• 99. 利用離心力的原理，將氣流中的粉塵等微粒加以去除的裝置是為 (A)旋風分離器(B)袋式集塵器(C)濕式洗滌器(D)靜電集塵器。
• 11.法定盈餘公積的提撥，將使股東權益：(A)減少 (B)增加 (C)不變 (D)不一定，視提撥目的而定
• 34. Group decisions can be reached___________ consciously or unconsciously.(A) both (B) either (C) s
• 【題組】48. Which of the following is NOT true about Oxford university?(A) It has existed for more than
• 【題組】43. (A) after all (B) instead of (C) by contrast (D) as usual
• 100. 利用何種物質將有機性污染物加以分解的廢水處理法，稱為生物處理法？ (A)凝集劑（Coagulant）(B)二鉻酸鉀(C)石灰(D)活性污泥。
• 12.甲公司從 X1 年至 X3 年間進行新產品的研發，每年均投入$200,000 經費，於 X3 年底研發成功，向政府申請專利時，另支付$20,000 規費，則專利權入帳之金額為：(A) $20,0
• 35. The taxi driver drove carelessly and was unfriendly to me; ___________, the taxi was dirty.(A) s
• 【題組】49. Which of the following can be inferred from the passage?(A) Oxford has many outdated and pre
• 【題組】44. (A) turned on (B) stepped on (C) counted on (D) insisted on
• 1. 配管工程施工前，首先應(A)準備材料(B)準備工具(C)分配工作(D)閱讀圖說。
• 13.甲公司於 X5 年初以$500,000 取得乙公司 40%股權，而對乙公司具重大影響力。若投資成本與取得股權淨值無差異，乙公司 X5 年度淨利為$60,000，X5 年 3 月 1 日發放現金股
• 36. According to school regulations, anyone caught ___________on the exam will be punished.(A) to ch
• 6.乙公司 X3 年度之淨利為$168,000，當年度應收帳款減少$3,000，存貨減少$8,000，預付費用減少$4,000，應付帳款減少$8,000。若 X3 年度折舊費用為$4,000，並有設備
• 【題組】45. (A) struggle (B) reception (C) success (D) exchange
• 27. It’s a(n) ___________achievement for a 14-year-old boy to be admitted to a national university.(
• 14. X3 年底甲公司資產負債表中，流動資產包括有現金$1,500,000，交易目的金融資產$280,000，應收款項$2,480,000，存貨$600,000，預付費用$100,000，若流動負債
• 37. Barbie and Ted have been married for 40 years. By their next anniversary, they ___________marrie
• 7.丙公司 X2 年度利息收入之收現數為$50,000，X2 年底應收利息較 X1 年底增加$2,000，另債券投資折價攤銷$3,000，則 X2 年度利息收入為：(A) $45,000 (B) $4
• 四、閱讀測驗【請依照段落上下文意，選出最適當的答案】Steeped in history, cloaked in prestige, and not rarely subjected to alleg
• 15.丁公司 X3 年度未扣除利息費用前的稅前淨利對資產總額的比率為 13%，稅前淨利對資產總額的比率為 10%，若股東權益對負債比率為 8 比 3，負債總額為$450,000，則 X3 年度的利息費
• 【題組】50. What is the main purpose of the article?(A) To discuss the advantages of going to Oxford.(B)