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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

18 關於行政機關訂定法規命令,依法舉行聽證,於政府公報或新聞紙公告時,下列何者非屬應載明之事項? (A)草案之全文 (B)提議之人民或團體 (C)聽證之日期及場所 (D)訂定機關之名稱

19 下列何者非屬行政規則? (A)文書流程管理作業規範 (B)大學評鑑辦法 (C)稅務違章案件裁罰金額或倍數參考表 (D)食品廣告標示詞句涉及誇張易生誤解或醫療效能之認定表

20 被徵收土地所有權人對核定之徵收補償價額不服,而請求核給補償費,經主管機關為維持原補償價額之查 處通知時,依行政法院實務見解,此一查處通知之法律性質為下列何者? (A)行政契約 (B)行政處分 (C)行政事實行為 (D)行政規則