【評論主題】39.甲公司以一台機器設備交換乙公司的機器設備，假設甲公司機器成本$1,000,000，累計折舊$800,000，公允價值$250,000；乙公司之機器成本$2,000,000，累計折舊$1,700,
【評論內容】具商業實質"損益"只看公允價值(換出去的價值)和帳面價值的差額=250000-200000=50000(交換利益)
【評論主題】10. The company said they have donated at least _____ of their earnings to charity.(A) two-fifths (B
【評論內容】英文中表「幾分之幾」時，通常分子在前，分母在後，用法如下： 基數-序數（分子-分母）基數：one、two、three...
【評論主題】13.甲公司於預收或預付現金時，均將相對會計科目計入實帳戶，並於期末透過調整分錄進行調整，以便反映帳戶的正確餘額。則期末漏作哪一項之調整分錄，將使當年度的負債高估？(A)預收服務收入 (B)預付租金
【評論內容】(A) 預收服務收入是負債科目，期末調整會使負債減少 （認列收入），若沒調整則負債高估
【評論主題】5.甲公司期初存貨$200，本期進貨$900，銷貨收入$1,200，毛利率為 30%。本期倉庫遭竊後，盤點僅剩售價$200 之存貨，遭竊之損失為何？(A) $60 (B) $120 (C) $260
【評論內容】陷阱是售價，而不是存貨多少
【評論主題】39.甲公司以一台機器設備交換乙公司的機器設備，假設甲公司機器成本$1,000,000，累計折舊$800,000，公允價值$250,000；乙公司之機器成本$2,000,000，累計折舊$1,700,
【評論內容】具商業實質"損益"只看公允價值(換出去的價值)和帳面價值的差額=250000-200000=50000(交換利益)
【評論主題】10. The company said they have donated at least _____ of their earnings to charity.(A) two-fifths (B
【評論內容】英文中表「幾分之幾」時，通常分子在前，分母在後，用法如下： 基數-序數（分子-分母）基數：one、two、three...
【評論主題】13.甲公司於預收或預付現金時，均將相對會計科目計入實帳戶，並於期末透過調整分錄進行調整，以便反映帳戶的正確餘額。則期末漏作哪一項之調整分錄，將使當年度的負債高估？(A)預收服務收入 (B)預付租金
【評論內容】(A) 預收服務收入是負債科目，期末調整會使負債減少 （認列收入），若沒調整則負債高估
【評論主題】5.甲公司期初存貨$200，本期進貨$900，銷貨收入$1,200，毛利率為 30%。本期倉庫遭竊後，盤點僅剩售價$200 之存貨，遭竊之損失為何？(A) $60 (B) $120 (C) $260
【評論內容】陷阱是售價，而不是存貨多少
【評論主題】15. 公司於完納稅捐後，除法定盈餘公積已達資本總額時，均應先提出多少為法定盈餘公積？(A)百分之三十 (B)百分之二十 (C)百分之十 (D)百分之五
【評論內容】公司法第237條公司於完納一切稅捐後，分...
【評論主題】20. The cat was once hit by a car and has become _______.(A) three legs (B) three-leg (C) three-legg
【評論內容】
這裡的legged是形容詞，意思是...條腿的
three-legged也有兩人三腳的意思
【評論主題】19. Vincent came home late yesterday with _______.(A) some nighttime snacks held in his hand(B) his
【評論內容】
With+受詞+受詞補語
例句:
With the door open, I can hear the music playing in my room while I am having lunch.
【評論主題】17. Despite _______, Lisa married a restaurant waiter who was 8 years younger than her.(A) her paren
【評論內容】
Despite+N./Ving
【評論主題】4. More security guards have been assigned to the presidential palace to prevent any attempt to .(A)
【評論內容】
More security guards have been assigned to the presidential palace to prevent any attempt to______.
(A) intrude 侵入(B) dissolve 溶解 解散(C) resemble 相像 類似(D) browse 瀏覽
【評論主題】1. Some naughty boys tried to _______Cindy by imitating the funny ways she talked and walked.(A) pol
【評論內容】
(A) polish 擦亮 磨光
(B) consult 協商 參考 請教(C) wink 眨眼
(D) tease 戲弄 嘲笑
【評論主題】50. 「鼓勵境外基金深耕計畫」之評估面向為何？(A)提高境外基金機構在臺投資，包括設立據點、投入技術與人力(B)增加我國資產管理規模(C)提升對我國資產管理人才之培訓(D)選項ABC皆是
【評論內容】（一）面向一：提高境外基金機構在臺投資，...
【評論主題】【題組】25. Why did Paul Newman treat people with difficulties so well?(A) He had family who had similar
【評論內容】……Those who are most ☆☆☆☆☆ ...
【評論主題】7. The entertainment agency announced that the singer’s arrival was timed to ______ with the opening
【評論內容】was timed to co........
【評論主題】4. This schedule is just ______, and we’ll need to finalize it through a few meetings by the end of
【評論內容】(A) imperial 帝國的(B) ...
【評論主題】2. Those ill-mannered kids really need some ______, which would force them to behave properly.(A) bu
【評論內容】
(C) discipline 紀律
【評論主題】50. 「鼓勵境外基金深耕計畫」之評估面向為何？(A)提高境外基金機構在臺投資，包括設立據點、投入技術與人力(B)增加我國資產管理規模(C)提升對我國資產管理人才之培訓(D)選項ABC皆是
【評論內容】（一）面向一：提高境外基金機構在臺投資，...
【評論主題】20. The cat was once hit by a car and has become _______.(A) three legs (B) three-leg (C) three-legg
【評論內容】
這裡的legged是形容詞，意思是...條腿的
three-legged也有兩人三腳的意思
【評論主題】19. Vincent came home late yesterday with _______.(A) some nighttime snacks held in his hand(B) his
【評論內容】
With+受詞+受詞補語
例句:
With the door open, I can hear the music playing in my room while I am having lunch.
【評論主題】17. Despite _______, Lisa married a restaurant waiter who was 8 years younger than her.(A) her paren
【評論內容】
Despite+N./Ving
【評論主題】4. More security guards have been assigned to the presidential palace to prevent any attempt to .(A)
【評論內容】
More security guards have been assigned to the presidential palace to prevent any attempt to______.
(A) intrude 侵入(B) dissolve 溶解 解散(C) resemble 相像 類似(D) browse 瀏覽
【評論主題】1. Some naughty boys tried to _______Cindy by imitating the funny ways she talked and walked.(A) pol
【評論內容】
(A) polish 擦亮 磨光
(B) consult 協商 參考 請教(C) wink 眨眼
(D) tease 戲弄 嘲笑