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• 7.下列何種事件所產生的風險可以透過分散投資來降低:(A)通貨膨脹(B)經濟衰退(C)企業的資產被掏空(D)政治局不安定。
• 8.下列敘述何者錯誤?(A)政府加強金融監理,可增加企業融資管道(B)發放認股權證可能引發企業經理人從事高風險投資(C)發行股票所引發的監督成本比發行債券低(D)在債權契約訂定限制性條款可以減少道德風
• 9.下列哪一類機構屬於契約儲蓄機構?(A)人壽保險公司(B)商業銀行(C)信用合作社 (D)共同基金(E)避險基金。
• 10.在銀行的資產總額中以下列何者所估的比重最大:(A)準備金(B)政府公債(C)應收現金(D)放款。
• 2. Which of the following would not be considered as a cash equivalent?(A) commercial paper (B)certi
• 3. An advantage of basing bad debt expense on the historical relationship between bad debts and net
• 4. Which of the following statements regarding the gross and net methods for trade accounts payable
• 5. One element of the objective of financial reporting is to provide(A) information that is useful i
• 6. What is a possible danger if politics plays too big a role in developing IFRS?(A) The IASB delega
• 7. Application of the full disclosure principle(A) is theoretically desirable but not practical beca
• 8. Information in the income statement helps users to(A) provide a basis for predicting future perfo
• 9. A change in accounting principle requires what kind of adjustment to the financial statements?(A)
• 10. Which of the following costs should not be included on the statement of financial position as pa
• 11. In a debt extinguishment in which the debt is settled by a transfer of assets with a fair value
• 12. Investments in trading debt investments are generally reported at(A) fair value. (B)maturity val
• 13. A contract(A) must be in writing to be an enforceable contract.(B)does not need to have commerci
• 某校校長想了解該校學生情緒困擾(X)與學業成績(Y)的關係。依據二向度結構的情緒理論編製情緒困擾量表。男女學生分别為700名和300名，從抽取200名學生進行調查。其統計數的結果如下:請依據題意,回答
• 14. Revenue from a contract with a customer(A) cannot be recognized until a contract exists.(B)is re
• 15. Which of the following is not a characteristic of a defined-contribution pension plan?(A) The em
• 16. When is revenue generally recognized?(A) When the company satisfies the performance obligation.
• 17. Which of the following is an implication of the going concern assumption?(A) Depreciation and am
• 7. 關於發電機感應電動勢之敘述，下列何者正確？(A) 與磁通成正比(B) 與磁阻成正比(C) 與導體匝數成反比(D) 與導體內電流強度成反比
• 8. 柴油主機的「臨界速度」是指：(A) 運轉時主機的轉速接近最高限制轉速(B) 運轉時主機的轉速接近最低限制轉速(C) 運轉時主機轉速與自振頻率引起最大共振（Resonance）(D) 運轉時主機轉
• 9. 在「通常故障」警報裝置中，當發生故障警報，並按「確認鈕」後，則故障警報燈與聲響將會如何？(A) 燈熄滅，聲響(B) 燈常亮，聲響(C) 燈慢閃，消聲(D) 燈常亮，消聲
• 10. 某船舶供電呈現「電感性負載」現象且其功率因數值甚低，今為提高其效率，應如何處理？(A) 串聯一適當電阻器，線路功率因數會略減(B) 並聯一適當電容器，線路功率因數會略增(C) 串聯一適當感抗器