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• 9 甲公司於 X1 年 7 月初以$250,000 購入機器設備，估計耐用年限 5 年，無殘值，採成本模式後續衡量並按直線法提列折舊。X2 年底由於環境改變導致有重大跡象顯示該機器之價值已經減損，該公
• 10 下列敘述，何者不屬於投資性不動產之項目？(A)為獲取長期資本增值，非供正常營業出售所持有之土地(B)尚未決定未來用途所持有之土地(C)企業擁有並以營業租賃出租之建築物(D)持有供員工住宿用之建築
• 11 甲公司於 X1 年初購買設備$10,000,000，估計耐用年限 8 年、無殘值，採成本模式並以直線法提列折舊。依照當地法規於 X8 年底除列該設備時須復原附近環境，該公司估計復原成本為$2,0
• 12 有關負債準備之處理，下列敘述何者正確？(A)不須入帳，亦不須附註揭露(B)不須入帳，但應附註揭露(C)須估計入帳，並將之列為流動負債項下(D)須估計入帳，並區分為流動負債或非流動負債
• 13 甲公司設有零用金制度交由小明負責以支應日常零星開銷，零用金額度為$250。X1 年 7 月 31 日小明手上零用金剩$7 以及數張發票。發票包括進貨運費$88、郵資$45、排骨便當餐費$27、計
• 14 甲公司以現金支付當月份租金費用，會計人員誤將此交易登帳兩次，此行為對於結帳前試算表之影響為何？①借方總額錯誤 ②貸方總額正確 ③借貸平衡 ④借貸不平衡(A)僅①② (B)僅①③ (C)僅①④ (
• 32 The new prime minister tried to stimulate economic growth in this region by offering ____to forei
• 33 In the video the driver ran away immediately as the police officers ____ him. A chase then began.
• 34 There was a long ____ of people waiting patiently for the bus to arrive.(A) queue (B) range (C) s
• 35 The company worked hard to ____ communication with its customers in the hope of promoting mutualu
• 36 The book entitled A Different Angle encourages us to examine ____ issues from different perspecti
• 37 To reduce pollution, the government resorts to renewable or ____ energy resources such as solar e
• 38 Please handle the glassware with extreme caution. They are ______.(A) feeble (B) fragile (C) frag
• 39 The ____ of depression are not fully understood but are likely to be a complex combination of gen
• 40 The police found a large _______ of drugs in the man’s vehicle and he was arrested on the spot.(A
• 請依下文回答第 41 題至第 45 題        Have you noticed the phenomenon of puppy dog eyes, the inner eyebrow rais
• 【題組】42 (A) as well as (B) except for (C) in addition to (D) such as
• 【題組】43 (A) when (B) who (C) what (D) which
• 【題組】44 (A) carry out (B) make up (C) look after (D) take over
• 【題組】45 (A) former (B) later (C) old (D) past
• 請依下文回答第 46 題至第 50 題        Hikikomori is a psychological condition which makes people shut themselve
• 【題組】47 Which of the following is one of the causes of hikikomori mentioned in the passage?(A) A tigh
• 【題組】48 Which of the following is one of the features of hikikomori?(A) They always perform well at s
• 【題組】49 According to the expert in the passage, which of the following may be the solution to the hik
• 【題組】50 According to the passage, which of the following is one of the bad influences that hikikomori