【評論主題】第 2 部分：【第 41-65 題為單選題，每題 2 分，共計 25 題，占 50 分】41.期末調整前預收收入為$50,000，預付費用為$10,000，經調整後，預收收入為$35,000，預付費用
【評論內容】
預收收入減少15,000 (50,000-35,000) 淨利增加
預付費用減少 5,000 (10,000-5,000) 淨利減少
總共淨利增加10,000
【評論主題】10.小林公司去年度財務資料如下：折舊費用$8,000，應付帳款減少$1,000，出售土地利得$9,000，支付現金股利$2,000，向銀行融資$5,000，購買辦公設備$6,000，本期淨利$12,
【評論內容】
淨利+折舊-應付帳款減少數-處分資產利得
12,000+8,000-1,000-9,000=10,000
【評論主題】5.甲公司於 106 年 1 月 1 日將成本$800,000，已提累積折舊為$300,000 之舊卡車交換乙公司之機器，換入機器市價為$470,000，甲公司另付現金$70,000 給乙公司。若此交
【評論內容】
借：機器設備-新 470,000
累計折舊 300,000
交換損失 100,000
貸：機器設備-舊 800,000
現金 70,000
【評論主題】4.甲公司今年進口一台汽車，購價為$350,000，另外支付運費$10,000、運送過程保險費$5,000、關稅$7,000。汽車進口後於運送過程中意外碰撞而支付修理費用$3,000，並投保三年期意外
【評論內容】
350,000+10,000+5,000+7,000=372,000
【評論主題】7. Most residents did not know how to deal with the crisis because it was ________.(A) uninhabited (
【評論內容】uninhabited 荒涼的unprecedented 前所未有的unregistered 未登記的undoubted 無疑的
【評論主題】26.Traffic at rush hours is always ________, but the city government cannot find any effective solut
【評論內容】在高峰時間始終是________，但市政府找不到任何有效的解決方案。
【評論主題】21.下列書信用語中的啓封詞，何者最適用於對父母?(A)敬啓 (B)安啓 (C)道啓 (D)拜啓
【評論內容】
啟封詞的寫法:
福啟，安啟（對親屬長輩）鈞啟（對普通長輩從事軍公職者）道啟（對普通長輩從事教職者）賜啟（對一般長輩）勛啟（對平輩從事軍公職者）文啟（對平輩從事教職者）台啟（對平輩從商者）大啟（對一般平輩）啟，收啟（對晚輩）禮啟（對居喪者）
啟封詞千萬不可寫「敬啟」，這是很多人常犯的錯誤，也是很不禮貌的寫法。除非是古時候的皇帝，否則怎能要求別人「恭敬的打開信封」呢！
【評論主題】32. The recent rapid economic development in China is a result of a ______ between communismand capi
【評論內容】最近在中國經濟快速發展是共產主義和資本主義之間的______的結果。compliment 致意correspondence 一致compormise 妥協commodity 商品
【評論主題】31. The stunning view of the waterfall is beyond ______. No word can be used to express how beautifu
【評論內容】瀑布的壯麗景色超出______。沒有詞可以用來表達它是多麼美麗壯觀。consideration 考慮connection 連結description 描述 形容discrimination 歧視
【評論主題】27. Many of the country’s large infrastructure projects run ___________ to the government’s commitme
【評論內容】A 爭論B 征服
【評論主題】31. The ban will remain effective until it is proved that no traces of the ________ materials are pr
【評論內容】A 營養的B 有毒的
【評論主題】27. Watching a funny video on YouTube can be a ________ after the hard work of a long day.(A)dispute
【評論內容】A 辯論B 安慰
【評論主題】29. We need to work towards a ________ way of living that will preserve natural resources for our of
【評論內容】我們需要對生活的_______方式，將保護自然資源為我們的後代工作。(A)luxurious 奢侈的(B)malicious 惡意的(C)sustainable 可持續的(D)tangible 有形的
【評論主題】【題組】43.(A) such as(B) in that(C) with all(D) because of
【評論內容】沒有題目
【評論主題】32. Some scientists say people have done_____ damage to the environment.(A) acquainted(B) religious(
【評論內容】acquainted 了解religious 虔誠的truthful 真實的irreparable 不可修復的
【評論主題】36. He _____ . Since then, we’ve become not only neighbors but also good friends.(A) had moved to Ta
【評論內容】為什麼不是A
【評論主題】1. I was asked to read the prospectus before they allowed me to invest.(A) brochure(B)benefit(C) lab
【評論內容】A 手冊B 利益
【評論主題】26. He failed to get a _____ job because of bad economy. Now he works part-time at a coffee shop.(A)
【評論內容】A 功能的B 最小的C 穩定的；永久的D可疑的
【評論主題】33. Unfortunately, the young musician has ___________ since the failure of his last world tour. He l
【評論內容】不幸的是，年輕的音樂家，因為他的最後一次世界巡演的失敗__________。他失去了他對音樂的信心和熱情。dismissed 解雇 駁回magnified 放大perished 喪生 死亡soothed 安慰
【評論主題】19.Frankly speaking, I really don't know __________ the boss is angry about.(A) why(B) when(C)
【評論內容】為什麼不能用why?
【評論主題】1.There are a lot of __________ in the two books.(A) kinds(B) overlaps(C) leaks(D) similar
【評論內容】A 種類B 部分重疊
【評論主題】20. The assassin was caught on the spot soon after he ______ the ambassador with a rifle.(A) tied (B
【評論內容】A (用繩) 系B 發射
【評論主題】27. Being ________ to the thoughts and feelings of others makes it easier to understand their proble
【評論內容】作為________的想法和別人的感情更容易理解他們的問題。(A) suspicious 可疑的(B) consistent 一致的(C) immune 免疫的(D) empathetic移情作用的
【評論主題】8常見的部門劃分方式，除功能別、地區別部門劃分外，何者有誤?(A)產品別(B)程序別(C)客戶別(D)財務別
【評論內容】有產品別、顧客別、地區別、功能別、程序別並沒有財務別