三、請分別作答下列問題：（每小題 5 分，共 10 分）【題組】⑴甲公司 X1 年 12 月 31 日資產負債表上應收帳款的餘額為$185,000，備抵呆帳為貸餘$5,550。X2 年中有關交易彙總如
【題組】⑵乙公司發行 6%、面額$10 之累積且可以部分參加至 9%的特別股 100,000 股，以及面額$10 之普通股 550,000 股。該公司 X5 年初宣告發放股利總計$607,500，在此
四、丁公司於 X1 年初取得一項設備，預計可使用 5 年。估計若採直線法計算折舊，則每年之折舊費用為$18,000；若採倍數餘額遞減法，則第一年至第五年之折舊費用分別為：$40,000，$24,000
【題組】81.In U.K., the difference between a city and a town depends on whetherthere is a cathedral, reg
【題組】82. My high school years will surely become ap smemory of mine that I willtreasurefor the rest o
【題組】85. After I got off the roller-coaster, Icouldn’t keep my balance, still feelingd yas if the who
VIII. Sentence Rewriting/Paraphrases (1%X5=5%)ExampleHe talked so much that he annoyed everyone in c
【題組】87.I can’twait tobecome a college student._________________________________________________(loo
【題組】88. Weobeythe school rule so we wear uniforms._________________________________________________
【題組】89. Werememberthe heroby setting up a statue on campus.________________________________________