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複選題29.交通勤務警察執行稽查取締時,遇下列何種交通違規行為,必須當場移置保管其駕駛之車輛? (A)懸掛他車號牌於道路上停車 (B)駕駛車輛在道路上蛇行 (C)使用他車牌照駕駛車輛 (D)駕駛車輛強行闖越警鈴已響之鐵路平交道 (E)駕駛人拒絕接受酒精濃度之測試檢定

41. What can be inferred from paragraph 4 about the use of drug therapy with schizophrenic patients? (A) A higher percentage of people have schizophrenia in developing countries than in developed countries. (B) Patients who talk about their drug therapy have lower cure rates. (C) A full recovery is more likely with drug and talk therapy combined than with just drugs. (D) Drug therapy is less available in developing countries than in the U.S. (E) A higher percentage of schizophrenics in the U.S. have higher cure rates due to drug therapy.

45. Which of the sentences below best expresses the essential information in the highlighted sentence in paragraph 3? (A) Most schizophrenics are born in winter or spring, which can cause an infection in the womb. (B) Data indicate birth order should be considered when diagnosing schizophrenia in the north. (C) Birth season data suggest prenatal exposure to infection can lead to schizophrenia. (D) Schizophrenia can begin before birth in the north because of high rates of urinary infection. (E) Most schizophrenics also suffer from other diseases.

31 甲對乙有一債權,本應於民國(下同)110 年 5 月 30 日因時效完成而消滅,然而甲於同年月 20 日確診新冠肺炎,被送入加護病房治療,於同年 6 月 30 日康復出院。下列何者正確? (A)甲對乙之債權,其時效於 110 年 5 月 20 日中斷,應重新起算 (B)甲對乙之債權,不因甲確診而影響時效,故仍於 110 年 5 月 30 日完成 時效 (C)甲對乙之債權於 110 年 6 月 30 日因時效完成而消滅 (D)甲對乙債權之消滅時效,於 110 年 7 月 30 日完成

6 乙公司於 10 月 1 日賒銷定價$2,000,000 的商品給客戶,提供 10%的商業 折扣,信用條件為「2/15、n/45」。該客戶於 10 月 14 日支付該筆貨款的 40%,其餘款項則於 11 月 5 日付清。請問乙公司針對此筆交易共收到多 少現金? (A)$1,764,000 (B)$1,782,000 (C)$1,785,600 (D)$1,800,000

7 乙公司於 X1 年初以總成本$1,000,000 購入機器設備一台,預計使用年限 5 年,殘值為$100,000,採用直線法提列折舊。X3 年初,公司對該設備投 入了重大改良支出$160,000,此支出並未延長使用年限,但使該設備期末 之殘值增加為$120,000。自 X3 年起,公司決定改採用年數合計法提列折 舊。請問乙公司於 X3 年底應提列之折舊費用為多少? (A)$270,000 (B)$310,000 (C)$340,000 (D)$400,000