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20 If a large amount of “hot money” flows into Taiwan, what change will occur in the country’s balance of payments? (A) The current account balance decreases. (B) The current account balance increases. (C) The financial account balance decreases. (D) The financial account balance increases.

19 Which of the following policies is most consistent with the predictions of the Gravity Model of trade? (A) Encouraging domestic firms to increase research and development spending in order to reduce average production costs. (B) Reducing cross-border transportation and transaction costs through regional economic integration. (C) Requiring all firms to export goods while prohibiting them from importing products in the same category. (D) Dividing the domestic market into more administrative regions in order to increase product variety.

18 An international concert promoter receives US$1 million in ticket revenue from overseas and needs to convert the funds into British pounds to pay venue rental fees. The finance manager observes the following three spot exchange rates: US$1 = €0.8 €1 = £0.7 US$1 = £0.5 Assume that transactions can be conducted simultaneously in all three markets and that there are no transaction costs, bid–ask spreads, or quantity restrictions. Which of the following is correct? (A) There is no arbitrage opportunity. (B) The arbitrage profit is US$120,000. (C) The arbitrage profit is £50,000. (D) Whether a triangular arbitrage opportunity exists is not related to the British pound exchange rate.

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7 可燃物於無明火等火源之條件下,在大氣中僅因受熱而開始自行燃燒所需之最低溫度稱為下列何者? (A)自燃溫度 (B)閃火點 (C)沸點 (D)閃燃點

19 依中央政府普通公務單位會計制度之一致規定,下列關於年度決算與會計收支處理之敘述,何者 正確?(A)年初購入影印機 12 萬元,使用年限 5 年,決算應認列機械及設備支出 12 萬元,會計僅應認列固定資產折舊 2 萬 4 千元(B)其他長期投資收到現金股利及股票股利各 50 萬元,決算應認列投資及投資股息紅利各 50 萬元,會計應認列投資收益 50 萬元(C)出售 100%持股之 P 公司(原始投資按面額 100 萬元認購,另會計帳列採權益法之投資評價調整期初金額為借餘 70 萬元),決算認列投資資本收回 10 萬元、投資股息紅利 40 萬元、股票買賣價差 12 萬元,會計應認列投資收益 12 萬元(D)作業基金決算賸餘繳庫 3,000 萬元,決算應認列非營業特種基金賸餘繳庫 3,000 萬元,會計應認列採權益法之投資評價調整 3,000 萬元

7 關於行政法人之特點,下列敘述何者錯誤? (A)行政法人之預算均不受立法院監督 (B)行政法人進用之人員不具公務員身分 (C)行政法人為公法性質之法人 (D)行政法人是為完成特定公共目的而成立之組織

8 依現行法規定,關於衛生福利部中央健康保險署(下稱健保署),下列敘述何者正確? (A)健保署為二級機關 (B)健保署之組織,應以規程定之 (C)健保署為行使公權力之行政機關 (D)健保署北區業務組為四級機關

9 關於直接行政與間接行政,下列敘述何者錯誤? (A)國家的行政任務由國家所屬之行政機關自為執行,為直接國家行政 (B)國家的行政任務交由私人執行,為間接國家行政 (C)國家任務交由地方自治團體辦理,為間接國家行政 (D)國家設立行政法人執行國家的行政任務,為直接國家行政