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• 40. 為何手指會被剛從冰箱冷凍庫中取出的金屬製冰盒所黏住? (A)因金屬導熱很快，它使手指頭上的水份很快的凝固起來，而將製冰盒黏住 (B)因製冰盒在低溫時具有磁性，能將接觸部份的手指磁化，而吸住手指
• 76. 若 A  B 的反應速率常數單位為 1/M·s，可推測得知本反應為(A) 零級反應 (B) 一級反應 (C) 二級反應 (D) 三級反應
• 2. Donut Delite has total assets of $31,300, long-term debt of $8,600, net fixed assets of $19,300,
• 3. A firm has a current ratio of 1.4 and a quick ratio of .9. Given this, you know for certain that
• 4. Which ratio was primarily designed to monitor firms with negative earnings?(A) Price-sales ratio(
• 5. The DuPont identity can be used to help a financial manager determine the:I. degree of financial
• 6. You want to invest an amount of money today and receive back twice that amount in the future. You
• 7. The relationship between nominal returns, real returns, and inflation is referred to as the:(A) c
• 8. The yield to maturity on a discount bond is:(A) equal to both the coupon rate and the current yie
• 9. Which one of the following bonds is the most sensitive to changes in market interest rates?(A) 5-
• 10. The possibility that more than one discount rate can cause the net present value of an investmen
• 11. Weston Steel purchased a new coal furnace six years ago at a cost of $2.2 million. Last year, th
• 12. Which one of the following types of securities has the lowest priority in a bankruptcy proceedin
• 13. The common stock of Sweet Treats has a total return of 11.62 percent, a stock price of $48.20, a
• 14. If the financial markets are semistrong form efficient, then:(A) only the most talented analysts
• 15. Which of the following concepts about capital structure are incorrect?(A) The optimal capital st
• 16. Which of the following statements related to the dividend policies is most correct?(A) The bird-
• 17. Which of the following comparisons for a firm's bonds with the same term but different feat
• 18. Which of the following statements is most correct?(A) A cash discount can lengthen the deferral
• 19. If a firm has a relatively high fluctuation in cash flows, then by Miller-Orr model, the cash ba
• 20. Which of the following items would reduce the additional funds needed (AFN) for the firm?(A) An
• 77. 在容量為 4 公升的平衡系統中含有 1.0 mol H2S、4.0 mol H2 和 0.80 mol S2，試求出 ⇌在此溫度的 Kc 值?(A) 1.6 (B) 3.2 (C) 12.8
• 28. 長流公司以普通股股票5,000股換取設備一部。該設備訂價$90,000，公平市價$80,000，普通股每股面額$10，則有關此交易之分錄中：(A)借記 設備$90,000(B)貸記 普通股股本
• 29. 累積未發放的累積特別股股利，在未宣告發放前屬於：(A)流動負債 (B)長期負債 (C)遞延負債 (D)不認列為負債