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• 31 . Although Mom worked very late, __________　　　 she stillhelped me with my homework.　(A)　but　(B)　s
• 18 甲公司隨著營業規模擴大成立許多事業部，並建立責任會計制度。有關總公司與事業部經理目標一致性之敘述，下列何者正確？①使用投資報酬率衡量事業部的績效較易使事業部經理在意事業部的績效而非總公司的績效②
• 12. 設，若 aij =2008 ，則數對(i, j) = (N) 。
• 19 以何種成本為基礎的轉撥價格，不會導致轉入部門吸收轉出部門無效率之成本？(A)增額成本 (B)邊際成本 (C)標準成本 (D)實際成本
• 20 當轉出部門有閒置產能時，最低轉撥價格應為何？(A)市價 (B)增額成本(C)增額成本加固定成本 (D)全部成本加上因內部移轉而損失之邊際貢獻
• 一、甲公司銷售會計軟體給中小企業，目前每套售價為$3,000，預計 2016 年銷售 3,000套。該軟體之變動生產成本為每套$600且每套配送和處理成本$120。假設該公司的所得稅率為 20%，每年
• 【題組】⑵如果每套軟體變動生產成本提高 30%，但每套變動配送及處理成本將減少20%，假設售價、固定成本與稅率不變之下若欲維持目前之稅後淨利，甲公司 2016 年至少須銷貨多少套？（6 分）
• 2. Are they ________? Yes, they are.(A) the same people (B) same peoples (C) polices officers (D) po
• C.【題組】41. What was Laura doing at half past five?(A) (B) (C) (D)
• 【題組】2. The passenger felt afraid in the airplane because __________.(A) It was too high. (B) It was
• 3. ______, the lunch boxes are old.(A) On this photo (B) In that photo (C) At the living room (D) In
• 【題組】39.According to the article, which study is true?(A)  (B)  (C) (D)
• 7. 家庭主婦
• 【題組】3. The piolt told the man to close his eyes when they landed because ________.(A) It helped him
• 4. _____ father is happy. But those______ fathers are not.(A) Our; girls’ (B) My; boy’s (C) Sam’s; f
• 47-48)【題組】( )47. Which is Not the right way to protect the environment?(A) Turn off the faucet when
• 26.( )渭城曲「渭城朝雨浥輕塵， 客舍青青柳色新。勸君更進一杯酒，西出陽關無故人。」關於此詩的說明下列何者錯誤？(A)(B)(C)(D)
• 8. 起司
• (B)A man had a stomachache. He wanted to go to the doctor. He went outside and looked for a hospital
• 5. A: Those posters are great. But something _______ wrong.(A) are (B) has (C) am (D) is
• 二、乙公司採用正常成本法且設有單一製造費用成本庫，並以機器小時為成本分攤基礎。2016 年資料如下︰下列為實際機器小時與期末餘額（此為比例分配少分攤或多分攤製造費用前之金額）之資料：試求：【題組】⑴計
• 【題組】38. What can we say about stress？(A) It makes people healthier.(B) It isn’t good for health.(C)
• 9.美麗的
• 【題組】5. The nurse thought(認為)that the man needed glasses because ____________ .(A) He liked animals v
• 6. A: These are toys _____ your pet cat. B: Thank you.(A) to (B) for (C) in (D) at