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• 17.The extent of Joan’s knowledge on various subjects ________ to me.(A)is astounding(B)are astound
• 二、漢陽公司20x1年12月31日年底調整前之備抵呆帳餘額為貸方餘額$12,000，經帳齡分析發現當年度估計無法收回金額如下：試作：（24 分） 【題組】(一)計算漢陽公司 20x1 年 12 月 3
• 8.Alzheimer's disease, whose patients often ________ memory loss, is believed to be treated eff
• 19 桃園公司以租賃方式取得影印機，租約之相關內容如下：租期 4 年，每年年初給付等額租金＄10,000。機器之日常維護由出租人負責，維護費用每年＄1,000。影印機之耐用年限 6 年，於租期屆滿返還
• 10 台中公司於 98 年 1 月 1 日以＄92,976 購入面額＄100,000，年息 12％，五年期之公司債一批，該公司債 每半年付息一次，付息日為 7 月 1 日及 1 月 1 日，殖利率為
• 18.Jack! How many times do I have to remind you ________ up your coat when you get home from school?
• 三、文化公司某一現金產生單位包括 A、B、C 三部機器，由於該公司相關產業的技術環境於本期發生不利的重大變動，文化公司乃對該現金產生單位進行減損測試。除B 機器可決定其淨售價為$350,000 外，其
• 9.The ice sculpture festival has ________ more attention in recent years because of its richness, va
• 20 嘉義公司成立於 96 年 1 月 1 日，隨即訂立確定給付退休金計畫，相關資料如下：97 年 96 年服務成本 ＄1,360,000 ＄740,000折現率 8％ 8％基金預期與實際報酬率 10
• 11 台中公司 98 年度銷貨收入為＄480,000，銷貨成本為＄320,000，其他相關資料如下：期初餘額 期末餘額應收款項 ＄60,000 ＄68,000應付帳款 24,000 38,000存貨
• 19.Individual differences in children must be recognized. While one child might have a strong intere
• 10.This fertilizer is produced by mixing up several ________ with water and soil.(A)conventions(B)i
• 一、以下為各自獨立之三小題：【題組】⑴台北公司 X3 年初查帳時發現下列資料：①存貨：X1 年底低估$1,000，X2 年底低估$800；②遞延利息收入：X1 年底低估$800，X2 年底低估$1,2
• 20.However hard we tried, we just couldn’t find the person ________ car was blocking the driveway.(A
• 2.Through the body language, such as facial ________ , gestures and movements, people have no diffic
• 11.We could not decide the final price immediately because the price is a matter of ________ between
• 21.________ you are in the world of business or the world of social relations, the way you dress can
• 12.Calcium ________ causes many elderly people to suffer from broken bones so the elderly should dri
• 22.Alice bought the house for eight-million dollars two years ago, but now it is worth ________ that
• 23.To some people, Mickey Mouse is seen as the spread of American culture to other countries _______
• 【題組】33(A) determination(B) determent(C)determme (D) detrimental
• 24.The earth is becoming warmer and warmer. There are few countries ________ are concerned about the
• 【題組】34•(A) cnanged(B) charged(C) been charged(D) been changed
• 25.Due to the economic depression, our sales ________ for months, so we are now in great financial d
• 【題組】43.Which statement can be inferred from the passage?(A)Fathers play no role in their families.(B