資訊推薦

• 25. (A) afterwards (B) but also (C) rather than (D) notwithstanding
• 26. (A) Consequently (B) Justly (C) Unfortunately (D) Smoothly
• 27. (A) even (B) more (C) only (D) hardly
• 28. (A) delivers (B) presents (C) compares (D) measures
• 29. (A) though (B) into (C) for (D) like
• 30. (A) Since (B)While (C) After (D) Through
• 31. What is the passage mainly about? (A) Bluebirds and what they symbolize (B) What kinds of people
• 32. According to the passage, why are bluebirds often associated with positive traits? (A) They appe
• 33. Which of the following statements is supported by the passage? (A) Bluebirds remind us to apprec
• 34. What can be inferred from the passage? (A) People with the bluebird spirit do not encounter diff
• 35. Which of the following is NOT mentioned in the passage as concepts associated with bluebirds? (A
• 36. What is this passage mainly about? (A) An essay on variations of requiems in classical music. (B
• 37. Why is Latin included in the second paragraph? (A) To demonstrate Brahms’ language talents. (B)
• 38. Which of the following descriptions about Brahms’ requiem is NOT true? (A) There are seven movem
• 39. What does the word their refer to in the third paragraph? (A) The dead people. (B) The living pe
• 40. Which of the following words is closest in meaning to pinnacle in the last paragraph? (A) Climax
• 10. 有一電路如右圖所示，已知 ID = 1.2 mA，VG = 0 V，VT = -0.6 V， |VGS- VT| = 0.4 V，試求 R1 為何？ (A) 1 kΩ (B) 2 kΩ (C)
• 10. 如圖所示之電路，假設其為理想變壓器，且= 100∠0° V ，= 30 + j40 Ω，下列敘述何者有誤？ (A)= 1,000∠0° V (B)= 5∠-53° Ω (C)= 20∠-53°
• 3.丁公司 X4 年初存貨成本$27,000（3,000 件），該年度共採購三次，第一次進貨 3,000 件，成本共計$36,000，第 二次進貨 2,000 件，成本共計$30,000，第三次進貨
• 4.乙公司支付租金支出$28,000，代扣 10%租賃所得稅，則其會計分錄為： (A)借：租金支出$28,000，貸：現金$28,000 (B)借：租金支出$25,200、所得稅費用$2,800，貸：
• 5.本期帳列銷貨成本為$350,000，期初存貨為$51,000，期末存貨為$56,000，期初應付帳款餘額為$38,000，期末 應付帳款餘額為$42,000，則現金基礎下之銷貨成本為何？ (A)
• 6.乙公司於 X1 年 4 月 1 日以$500,000 購入機器設備，估計耐用年限為 10 年，殘值為$50,000，採直線法計提折 舊。若 X4 年底作減損測試，估計該資產未來現金流入總額為$40
• 7.甲公司 X3 年之每股盈餘為$8，每股股利$5，每股帳面金額$80，股利收益率 25%，則其每股市價及股利支付 率各為若干？ (A) $20 及 62.5% (B) $32 及 62.5% (C)
• 8.可轉讓定期存單可以在下列何種市場買的到？ (A)資本市場 (B)股票市場 (C)債券市場 (D)貨幣市場
• 9.下列何者不是資本市場工具？ (A)股票 (B)政府債券 (C)銀行放款 (D)商業本票