【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】8. 甲公司 X2 年 4 月 1 日購入機器一部，成本$252,000，估計耐用年限 6 年，殘值$3,000。若公司採雙倍餘額遞減法提列折舊，則 X2 年機器之折舊為何？(A) $84,000 (
【評論內容】
雙倍數餘額公式: 成本*(1/耐用年限)*2
4/1~12/31 =9個月
252,000*1/6*2*9/12=63,000
【評論主題】In August 2011 Steve Jobs wrote, “Unfortunately, that day has come.” Then he knew he could no longer
【評論內容】dominate V. 主宰,稱霸
【評論主題】We should ________ the importance of recycling because of the limited resources on Earth.(A) relax (
【評論內容】emphasize 強調,重視
【評論主題】Learning the basic pronunciation ________ helps students spell English words more easily.(A) princip
【評論內容】principals 本金principles 原則rulers 統治者
【評論主題】. With the worsening of global economic conditions, it seems wiser and more _____ to keep cash in th
【評論內容】explicit明確的
【評論主題】Critics have suggested that the Neihu-Mucha MRT line _____ during the 21st SummerDeaflympics in Taip
【評論內容】suggest that + S. + (should)可省略 + 原V原句suggested that the Neihu-Mucha.....看完整詳解
【評論主題】Seasonal flu vaccinations began yesterday, leading to long lines at hospitals and health centers ___
【評論內容】季節性流感疫苗自昨天開始施打後，造成"遍及"全台各地醫院及醫療中心出現大排長龍的現象across 遍及
【評論主題】Though it is too early to say whether the storm will make _____ in Taiwan, it is predicted heavy rai
【評論內容】雖然現在言之過早,無法確定暴風雨是否會"登陸,侵襲"台灣，但是接下來幾天北部和東部己經預測會有豪雨出現
【評論主題】Healthcare workers, pregnant women and children aged between 6 months and 6 years are set to be ____
【評論內容】醫療人員、孕婦，以及六個月到六歲大的兒.....看完整詳解
【評論主題】A spokesperson for the MOTC says that the "fat cat" problem will be _____ in the coming we
【評論內容】交通部發言人表示，為了符合大眾的期望，將在未來幾週.....看完整詳解
【評論主題】Identical twins have almost all of their genes in common, so any _____ between them is in large part
【評論內容】adoption 收養 familiarity 熟悉
【評論主題】In his speech, Dr. Huang presented all the reports about the energy crisis to _____ the need for dev
【評論內容】highlight 突出,指出
【評論主題】A variety of preventive measures are now _____ in order to minimize the potential damage caused by t
【評論內容】現在各種預防措施到位，才能以盡量減少潛在致命的疾病所造成的損害。
【評論主題】. John is an experienced salesperson. Just observe closely how he interacts with customers and do __
【評論內容】edgewise 沿邊 likewise =like 同樣otherwise 否則clockwise 順.....看完整詳解
【評論主題】To avoid being misled by news reports, we should learn to _____ between facts and opinions.(A) disti
【評論內容】distinguish 區分
【評論主題】【題組】26(A)fortunately(B)disappointingly(C)carelessly(D)unhappily(E)unevenly
【評論內容】disappointingly令人失望
【評論主題】【題組】26(A)fortunately(B)disappointingly(C)carelessly(D)unhappily(E)unevenly
【評論內容】disappointingly令人失望
【評論主題】What he says is not consistent with ________.(A)things he does(B)that he does(C)which he does(D)what
【評論內容】說的與做的不一致
【評論主題】【題組】26(A)fortunately(B)disappointingly(C)carelessly(D)unhappily(E)unevenly
【評論內容】disappointingly令人失望
【評論主題】【題組】26(A)fortunately(B)disappointingly(C)carelessly(D)unhappily(E)unevenly
【評論內容】disappointingly令人失望
【評論主題】【題組】26(A)fortunately(B)disappointingly(C)carelessly(D)unhappily(E)unevenly
【評論內容】disappointingly令人失望
【評論主題】7. While I was taking a walk in the park last night, I heard someone ____ for help.(A) cry (B) to cr
【評論內容】see, watch 和 hear這種感官動詞，他們後面所接的動詞，一定必須是以下的兩種1-原形動詞 (V)2-現在分詞(Ving)例如1. I saw him drink a Coke.2. I saw him drinking a Coke.那這兩種要怎麼取捨呢這也很單純，如果要強調例如看到的時候，對方是”正在”進行某件事，那就用Ving, 如果不是的話，就用原形動詞
【評論主題】49.由國外進口貨物一批採起運點交貨，定價 100 萬元，商業折扣 20%，船運費 20 萬元，進口關稅 40 萬元，貨物稅 10 萬元，該批商品之成本應為：(A)100 萬元(B)120 萬元(C)
【評論內容】100萬(1-20%)+20+40+10=150
【評論主題】51.公司帳載現金餘額為$4,500，已知公司開立支付給供應商之支票，面額為$5,800，帳上卻誤植為$8,500，又銀行代收票據一紙$1,500，公司尚未入帳，則正確的現金餘額應為多少？(A)$8,
【評論內容】4500 +多計支票(5800-8500)+1500=8700
【評論主題】44.淡水公司 2013 年 7 月 1 日以現金購入機器一台，使用年限 5 年，殘值$5,000，年底依直線法提折舊，當年折舊費用為：$10,000，則此部機器成本為多少？(A) $50,000 (
【評論內容】折舊10,000是只有7/1~12/31 半年
【評論主題】In August 2011 Steve Jobs wrote, “Unfortunately, that day has come.” Then he knew he could no longer
【評論內容】dominate V. 主宰,稱霸
【評論主題】Nowadays, there is a lot of pressure on high school students to _______ very good exam results in or
【評論內容】obtain 獲得
【評論主題】We should ________ the importance of recycling because of the limited resources on Earth.(A) relax (
【評論內容】emphasize 強調,重視
【評論主題】Learning the basic pronunciation ________ helps students spell English words more easily.(A) princip
【評論內容】principals 本金principles 原則rulers 統治者
【評論主題】The writing teacher has found that reading fantasies such as J. K. Rowling’s Harry Potter may inspir
【評論內容】generosity慷慨superstition 迷信foundation基礎
【評論主題】Seasonal flu vaccinations began yesterday, leading to long lines at hospitals and health centers ___
【評論內容】季節性流感疫苗自昨天開始施打後，造成"遍及"全台各地醫院及醫療中心出現大排長龍的現象across 遍及
【評論主題】. With the worsening of global economic conditions, it seems wiser and more _____ to keep cash in th
【評論內容】explicit明確的
【評論主題】It's getting late. Let's _____.(A) call a spade a spade (B) call it a day (C) call the sho
【評論內容】(A) call a spade a spade 直言不諱(B) call it a day 到此結束(C) call the shots 發號司令(D) call the nature 想上廁所
【評論主題】The two eastern counties suffered losses of NT$11.4 million to farms and local agriculture, while re
【評論內容】damage which amount to .........分詞構句關係代名詞which省略,V改為Ving 表主動
【評論主題】Critics have suggested that the Neihu-Mucha MRT line _____ during the 21st SummerDeaflympics in Taip
【評論內容】suggest that + S. + (should)可省略 + 原V原句suggested that the Neihu-Mucha MRT line (should省略) be closed down.評論家已建議，在第21屆聽障奧運期間，台北捷運內湖木柵線應被關閉。
【評論主題】According to the health official, the rate of increasing number of cases is not beyond _____ is expe
【評論內容】symptoms 名. 症狀
【評論主題】Tim is terrible at _______ a trip. He always takes too much stuff.(A) pack in (B) packed of (C) pack
【評論內容】be terrible at.+Ving..片語 很不會做
【評論主題】Though it is too early to say whether the storm will make _____ in Taiwan, it is predicted heavy rai
【評論內容】雖然現在言之過早,無法確定暴風雨是否會"登陸,侵襲"台灣，但是接下來幾天北部和東部己經預測會有豪雨出現
【評論主題】Healthcare workers, pregnant women and children aged between 6 months and 6 years are set to be ____
【評論內容】醫療人員、孕婦，以及六個月到六歲大的兒童被設定為優先拖打抗H1N1病毒疫苖對象
【評論主題】A spokesperson for the MOTC says that the "fat cat" problem will be _____ in the coming we
【評論內容】交通部發言人表示，為了符合大眾的期望，將在未來幾週＂討論＂＂肥貓＂問題addressed 提出,討論
【評論主題】We hope that there will be no war in the world and that all people live in peace and _____ with each
【評論內容】harmony合諧
【評論主題】In his speech, Dr. Huang presented all the reports about the energy crisis to _____ the need for dev
【評論內容】highlight 突出,指出
【評論主題】To avoid being misled by news reports, we should learn to _____ between facts and opinions.(A) disti
【評論內容】distinguish 區分
【評論主題】Identical twins have almost all of their genes in common, so any _____ between them is in large part
【評論內容】adoption 收養 familiarity 熟悉
【評論主題】A variety of preventive measures are now _____ in order to minimize the potential damage caused by t
【評論內容】現在各種預防措施到位，才能以盡量減少潛在致命的疾病所造成的損害。
【評論主題】. John is an experienced salesperson. Just observe closely how he interacts with customers and do __
【評論內容】edgewise 沿邊 likewise =like 同樣
【評論主題】【題組】26(A)fortunately(B)disappointingly(C)carelessly(D)unhappily(E)unevenly
【評論內容】disappointingly令人失望
【評論主題】What he says is not consistent with ________.(A)things he does(B)that he does(C)which he does(D)what
【評論內容】說的與做的不一致
【評論主題】下列「 」內詞語所指的年齡與其他三個相異的選項為：(A)黃髮(B)始齔(C)總角(D)垂髫
【評論內容】黃髮是指長壽老人
【評論主題】古今文人常以「筆」來記載各種寫作現象。下列有關「筆」的用詞，何者說明錯誤？(A)替人捉刀寫作稱為「代筆」(B)文章寫得很好稱為「妙筆」(C)請人作詩文書畫時，給付的報酬稱為「潤筆」(D)完成一篇
【評論內容】絕筆是指死前最後之作
【評論主題】8「齎」盜糧
【評論內容】amend修改
【評論主題】6損民益「ㄔㄡˊ」
【評論內容】DES （Delivered Ex Ship）目的港船上交貨 (需指定目的港)
(1)國際通用代號為DES,屬進口地價,為國貿條規的貿易條件。
(2)指賣方負責於進口國目的地港船上交貨。
(3)風險、費用：賣方負擔交貨前一切風險及費用的貿易條件。
只有當貨物經由海運或內河運輸或多式聯運在目的港船上貨時，才能使用該術語。
A 賣方義務 B 買方義務
A1 提供符合合同規定的貨物 賣方必須提供符合銷售合同規定的貨物和商業發票或有同等作用的電子資訊，以及合同可能要求的、證明貨物符合合同規定的其他憑證。
B1 支付價款 買方必須按照銷售合同規定支付價款。
A2 許可證、其他許可和手續 賣方必須自擔風險和費用，取得任何出口許可證或其他官方許可或其他必要檔，並在需要...
【評論主題】2. 通常開車遇到緊急狀況時，用腳踩煞車的時間，要比本章活動5．1-1中所測得接尺的反應時間來得長，試問可能原因是什麼？
【評論內容】consignment寄出
【評論主題】【題組】2.犁翻「刨」開
【評論內容】Profile 檔案在我們進入細節，我們希望收到你一份您的公司和您的銷售記錄副本過去五年的檔案。
【評論主題】【題組】★ 聽到歌曲跟著唱歌： (48) 。
【評論內容】reimburse補償
【評論主題】二、某大樓開挖導致鄰房損壞和道路下陷，廠商緊急採用灌漿工法，試敘述灌漿時機、灌漿改良效果以及灌漿扮演的角色。（20 分）
【評論內容】我也覺得是Ｃ耶，～～考選部真怪，出一些怪題目受爭議後，又改全部送分，真機車