【評論主題】20. ___________ more time, I would have done a much better job.(A) Had I had (B) If I have(C) If I h

【評論內容】

if條件句簡單化

在條件句中含有助動詞或be動詞，可將其移至句首，再把if省略

原句 if i had had more time ,I would have done a much better job.

省略後 had i had more time,I would have done a much better job.

【評論主題】37. Food poisoning is a common, ___________ distressing problem for millions of people throughout th

【評論內容】

still也可當連接詞,為什麼不能選?

【評論主題】20. ___________ more time, I would have done a much better job.(A) Had I had (B) If I have(C) If I h

【評論內容】

if條件句簡單化

在條件句中含有助動詞或be動詞，可將其移至句首，再把if省略

原句 if i had had more time ,I would have done a much better job.

省略後 had i had more time,I would have done a much better job.

【評論主題】15. It is ___________ that all citizens support this international sports event.(A) of great importa

【評論內容】

「of + 抽象名詞」= 形容詞

it is of great importance=it is very important

【評論主題】20.甲公司今年初計有流通在外每股面額$10 的普通股 15,000 股，其發行溢價為$60,000。當年度甲公司以每股$17 購回7,000 股庫藏股並全數予以註銷。試問上述庫藏股註銷對甲公司的保留

【評論內容】

普通股 70000

n 資本公積-普通股溢價 28000

保留盈餘 21000

                                                庫藏股 119000 

當初發行時每股溢價4元 =60000/15000

資本公積-普通股溢價=4*7000=28000

保留盈餘=119000 -70000-28000=21000

【評論主題】11.旭大公司於 X7 年 6 月初購買 100 隻山羊，準備飼養成熟後生產羊乳，每隻山羊之價格為$1,500，公司另支付將山羊運回牧場之運費$5,000。旭大公司估計若立即處分該批山羊，應支付將羊隻

【評論內容】

運回牧場之運費5000只做費

購入時

生物性資產               143000

生物性資產評價損失  7000

                              現金     150000

【評論主題】37. Food poisoning is a common, ___________ distressing problem for millions of people throughout th

【評論內容】

still也可當連接詞,為什麼不能選?

【評論主題】39. These are the secondary issues, but they must ___________ into account as well.(A) take (B) be t

【評論內容】

這題是省略什麼嗎?為什麼是被動?