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115年 - 18402 模具-塑膠射出模具 乙級 工作項目 03：模具製作及修整 51-100（2026/01/05 更新）#136189(50題)

115年 - 18402 模具-塑膠射出模具 乙級 工作項目 03：模具製作及修整 1-50（2026/01/05 更新）#136188(50題)

115年 - 18402 模具-塑膠射出模具 乙級 工作項目 02：刀具選用、磨削及整修 1-56（2026/01/05 更新）#136187(56題)

115年 - 18402 模具-塑膠射出模具 乙級 工作項目 01：基本操作 151-187（2026/01/05 更新）#136186(37題)

115年 - 18402 模具-塑膠射出模具 乙級 工作項目 01：基本操作 101-150（2026/01/05 更新）#136185(50題)

115年 - 18402 模具-塑膠射出模具 乙級 工作項目 01：基本操作 51-100（2026/01/05 更新）#136184(50題)

115年 - 18402 模具-塑膠射出模具 乙級 工作項目 01：基本操作 1-50（2026/01/05 更新）#136183(50題)

115年 - 18401 模具-沖壓模具項 乙級 工作項目 08：檢查與機具維護 51-114（2026/01/05 更新）#136182(64題)

115年 - 18401 模具-沖壓模具項 乙級 工作項目 08：檢查與機具維護 1-50（2026/01/05 更新）#136181(50題)

115年 - 18401 模具-沖壓模具項 乙級 工作項目 07：製作簡易引伸模具、製作簡易複合模具與模具之試模及修整 51-96（2026/01/05 更新）#136180(46題)

8. Samson Company uses the direct method in determining net cash provided by operating activities. During the year, operating expenses were $500,000, prepaid expenses increased $150,000, and accrued expenses payable increased $70,000. Cash payments for operating expenses were (A) $430,000. (B) $650,000. (C) $350,000. (D) $580,000. II. Problem The following occurred for SmartMart in 2025. 1/2 Purchased inventory from KiGoods on credit for $5,000. The shipping for the transaction was $100, and the freight term was FOB shipping point. 3/15 Received $500 cash in advance from its customer ZParka. 4/22 Sold $10,000 of inventory to XWare for $70,000 on credit. 5/5 Customer XWare returned defective goods. The sales price of the goods was $2,000, and the cost was $300. 6/17 Acquired 2,000 of its shares at $60 per share. 7/7 Delivered service to its customer ZParka relating to the 3/15 transaction. 8/31 Has a payroll of $8,000 entirely subject to Social Security taxes (8%), income tax withholding of $1,500, union dues of $700 deducted, payable on 9/1. 10/13 Sold 1,000 shares purchased on 10/13 at $50 per share. The balance for Share Premium-Treasury was $15,000. 11/9 Spent $3,000 on research and $8,000 on development of new manufacturing processes. Of the $8,000 in development costs, $3,500 was incurred prior to technological feasibility and $4,500 was incurred after technological feasibility was demonstrated.

7. When a company issues par-value ordinary shares, the amount recorded in the Share Capital Ordinary account will be the (A) market value of all shares issued. (B) par value of all shares issued. (C) par value of all shares outstanding. (D) market value of all shares authorized.

6. Esther Company issued a ten-year interest-bearing note payable for €800,000 on January 1, 2025. The company is required to pay €80,000 on the note each January. How will this note be reported on the December 31, 2026 statement of financial position? (A) Non-current debt, €800,000. (B) Non-current debt, €720,000, current debt €80,000. (C) Non-current debt, €720,000; Non-current debt due within one year, €80,000. (D) Non-current debt, €640,000; Non-current debt due within one year, €80,000.

2. Please prepare a classified income statement for the year ending 12/31 based on the above information. The number of common shares outstanding is 50,000. Please include common shares outstanding and EPS in the financial statement. Please round EPS to 2 decimal places. ?

1. Please record journal entries, including all necessary adjusting entries, revaluation entries, and closing entries, based on the above information. Assume that SmartMart did not prepare monthly and quarterly financial statements. If no journal entry is required for a specific transaction, please write 'no entry' beside the corresponding date.

9. 請詳述昆蟲適應陸地生活的構造及方式(10%)

調劑學與臨床藥學分章節題庫(108-1~115-1)

講師：Pharm_MADAO

簡介：● 收錄108-1～115-1之調劑學與臨床藥學國考題 ● 分章節整理試題，幫助考生複習各章節之內容

藥物治療學分章節題庫(含部分臨床藥學)(108-1～115-1)

講師：Pharm_MADAO

簡介：● 收錄108-1～115-1之藥物治療學國考題(含部分臨床藥學題目) ● 分章節整理試題，幫助考生複習各章節之內容

生藥學分章節題庫(108-1～115-1)

講師：Pharm_MADAO

簡介：● 收錄108-1～115-1之生藥國考題 ● 分章節整理試題，幫助考生複習各章節之內容

(國中地球科學)天然災害與環境變遷

課程：國中教育會考自然科
章節：國中會考考題題型-地球科學

職安衛

描述：6-11

生物

描述：加油

14. 「高枝而棲／飲露餐風／你的自鳴清高／卻在一夜西風裡／噤住了自己的一張嘴／說你是懦夫也可 以／說你是哲學家也可以」閱讀上述現代詩，請推斷所詠為何物？ (A) 蚍蜉 (B) 知了 (C) 杜鵑 (D) 夜鶯

40 小王結婚時，若要致贈賀禮，所使用的題辭應是： (A)白頭如新 (B)鳳雛麟子 (C)結髮夫妻 (D)海燕雙棲

8. Please leave _____ in the space below if you have anything to say about what we posted here. (A) an epoch (B) a pretext (C) an inmate (D) a comment

34 依行政程序法規定，關於行政處分之敘述，下列何者錯誤？ (A)立法院亦有可能作成行政處分 (B)限制人民之權利乃行政處分之概念要素 (C)行政處分既可以用書面或言詞作成，甚至也可以用手勢作成 (D)行政機關依職權撤銷行政處分，該撤銷本身亦為行政處分

39 People in this area still live a ________ life, mainly on farming and hunting. (A) developed (B) complex (C) primary (D) primitive

28 不少被同志家庭領養的孩童曾經歷同儕或教師的歧視。當社會工作者被告知孩童在學校出現問題行為時，下列何種介入不利於孩童的發展？ (A)了解孩童的問題行為可能是為了適應不友善環境 (B)了解孩童的自我概念，以建立孩童的支持系統 (C)提升同志家長學習異性戀的教養方式以強化孩童適應力 (D)從孩童與家庭的優勢中，移除影響優勢因子的負面經驗