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• 【題組】30.(A)newly relative (B) relative newly (C)new relatively (D)relatively new
• II. Reading Comprehension. This part of the test has two passages. Read the passages and answer theq
• 【題組】32. The word "downside" in line 7 is closest in meaning to "_________" (A) b
• 【題組】33. Which of the following is NOT mentioned as a benefit of using the online storage systems?(A)
• 【題組】34. According to the passage, what has this new way of storing information opened the doors to?(
• 【題組】35. Which of the following is the best title of this passage ?(A) Data Storage On-Line (B) Compu
• Passage 2 Whether he's covering the war in Irag, a tsunami in Thailand, or the death of a celeb
• 【題組】37. Why was Cooper given a job as a correspondent for Channel One?(A) They were impressed by his
• 【題組】38. The word "adversity' in the fourth line of the second paragraph is closest in mean
• 【題組】39. Which of the following would Cooper be least likely to do on assignment?(A) Give an impassio
• 【題組】40. Who would enjoy a report by Anderson Cooper most?(A) Someone who wants to get the news from
• 201. 機關不得意圖規避採購法之適用，分批辦理公告金額以上之採購。其有分批辦理之必要，並經上級機關核准者，應依其總金額核計採購金額，分別按公告金額或查核金額以上之規定辦理。(A)O(B)X
• 2.在應計基礎會計制度下，企業所有營業活動的收入與費用認列與否，端視企業是否收付現金而定(A)O(B)X
• 3.存貨以成本與淨變現價值孰低法評價，主要是基於繼續經營原則(A)O(B)X
• 4.通貨膨脹時期，相對於先進先出法，移動平均法計算的期末存貨成本會更接近現時重置成本。(A)O(B)X
• 5.大里公司支付現金$200,000購買設備一批，其資產總金額不變(A)O(B)X
• 6.銷貨發生之售後服務成本，因於後續期間才發生，因此可於實際發生時入帳即可(A)O(B)X
• 7.發放現金股利與發放股票股利，對股東權益之影響相同(A)O(B)X
• 8.依公司法規定，將當期部分盈餘指撥為法定盈餘公積，將降低保留盈餘(A)O(B)X
• 9.現金增資發行新股所得之金額，應列為籌資活動之現金流入(A)O(B)X
• 10.公司宣告並發放普通股股票股利，則普通股股數增加且權益增加(A)O(B)X
• 1.漏記應收收益會對財務報表產生的影響：(A)低估收入、本期淨利及流動資產(B)低估本期淨利、股東權益及流動負債(C)高估收入、股東權益及流動負債(D)低估流動資產及高估股東權益。
• 2.太平公司111年度銷貨收入2,000萬元、銷貨成本1,200萬元、營業費用450萬元，則該年度之淨利為？(A)1,200萬元(B)350萬元(C)2,000萬元(D)1,550萬元
• 3.下列何者不是企業正式之財務報表？(A)資產負債表(B)綜合損益表(C)現金流量表(D)日記簿
• 4.台南公司11月份員工薪資為$700,000，但公司發薪日為下個月5日，下列敘述何者正確？(A)12月份發放薪資，因此將費用記錄於12月(B)屬11月份發生之費用，應將費用記錄於11月(C)11月份