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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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27.阿光在進行科學活動時,看著冰塊說:「這是冰塊!」請問根據皮亞傑對知識 的分類,此屬於何種知識? (A)邏輯-數學性知識 (B)物理性知識 (C)社會性知識 (D)感官性知識

3.甲公司 X3 年底依成本計算之設備帳面金額為$84,000,使用價值為$80,000,公允價值減出售成本為$75,000。請問 期末資產負債表呈現之設備金額為下列何者? (A) $75,000 (B) $80,000 (C) $82,000 (D) $84,000

4.甲公司 X1 年期初存貨$20,000,X1 年進貨總額$150,000,進貨退回及折讓為$12,000。當年度之銷貨收入為$300,000, 銷售佣金$50,000。當年度進貨運費與銷貨運費分別為$8,000 與$13,000,毛利率為 70%。請問期末存貨金額為下列何者? (A) $63,000 (B) $68,000 (C) $76,000 (D) $91,000

22 依行政程序法規定,處分機關告知之救濟期間有錯誤時,處分機關應如何處理? (A)以通知更正之,並自通知送達之翌日起算法定期間 (B)以通知補正之,並自通知送達之翌日起算法定期間 (C)以通知更正之,並自通知送達之翌日起算 1 年救濟期間 (D)以通知補正之,並自通知送達之翌日起算 1 年救濟期間

23 下列何種行政處分僅具確認效果? (A)戶政機關所為之結婚登記 (B)銓敘部就公務人員退休年資之銓敘審定 (C)環境部所為之環境影響評估決定 (D)警察命令違法集會遊行之民眾儘速解散

24 新北市政府向中央銀行商借黃金作為瑞芳黃金博物館展覽之用,並由新北市政府和中央銀行簽訂黃金借用 契約。依實務見解,該契約的屬性為何? (A)委辦行政 (B)行政契約 (C)行政處分 (D)私法契約