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57.依銀行辦理衍生性金融商品業務應注意事項規定，銀行向一般客戶提供結構型商品交易服務，應進行之 行銷過程控制，下列敘述何者錯誤？ (A)銀行不得向一般客戶銷售超過其適合等級之結構型商品或限專業客戶投資之結構型商品 (B)對於無須提供審閱期之商品，應於產品說明書上明確標示該商品並無契約審閱期間 (C)銀行應向客戶宣讀該結構型商品之客戶須知之重要內容，並以客戶簽名方式保留紀錄 (D)銀行對商品屬性評估結果，應於結構型商品客戶須知及產品說明書上以顯著之字體，標示該商品之商 品風險程度

58.下列對境外結構型商品中文產品說明書之敘述，何者錯誤？ (A)由發行人或總代理人製作 (B)得受託或銷售對象為專業投資人或非專業投資人，係由發行人或總代理人決定後載明之 (C)屬受託或銷售機構收取之費用，係由受託或銷售機構提供發行人或總代理人製作 (D)屬受託或銷售機構另有訂定之事項，應由受託或銷售機構提供發行人或總代理人製作，並對投資人擔 保其真實

59.依境外結構型商品審查及管理規範，境外結構型商品之資訊揭露原則，下列敘述何者錯誤？ (A)揭露之資訊或資料均必須為最新且正確，所有陳述或圖表均應公平表達 (B)文件之用語應以境外結構型商品發行地原始語言表達，且不得翻譯為中文 (C)所有文件必須編印頁碼，俾便投資人確認是否缺頁及是否已接收完整訊息 (D)應本於最大誠信原則，並遵守公平交易法、消費者保護法及境外結構型商品管理規則等相關法令規定

60.依境外結構型商品審查小組之組成及作業要點規定，有關審查小組會議之作業方式，下列敘述何者錯誤？ (A)置召集人一人並於會議時擔任主席 (B)會議決議由出席委員過半數之同意行之 (C)會議過程應錄音，審查委員之異議則不列入紀錄 (D)審查委員應親自出席審查會議，不得委託他人代理出席

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2. Which of the following is not a characteristic of accrual basis of accounting? (A) Revenues and expenses are reported in the period in which cash is received or paid. (B) Revenues are reported in the accounting period in which they are earned. (C) Supports the matching concept. (D) All are correct。

3- Harris Company had checks outstanding totaling $15,400 on its May bank reconciliation. In June, Harris Company issued checks totaling $64,900. The June bank statement shows that $37,600 in checks cleared the bank in June。. A check from one of Harris Company^ customers in the amount of $300 was also returned marked ”NSF。” The amount of outstanding checks on Harris Company's June bank reconciliation should be (A) $49,500 (B)$53,000  (C) $37,600 (D) $42,700

4- A machine with a cost of $75,000 has an estimated residual value of $5,000 and an estimated life of 4 years or 18,000 hours. What is the amount of depreciation for the second full year, using the double declining-balance method? (A) $17,500 (B) $37,500 (C) $18,750 (D) $16,667

5.Anthony Company sold Madison Company merchandise on account FOB shipping point，2/10，net 30，for $20,000. Anthony prepaid the $300 shipping charge. Which of the following entries does Anthony make to record this sale? (A) Debit: Accounts Receivable-Madison, $20,000; Credit: Sales，$20,000 (B) Debit: Accounts Receivable-Madison, $20,300; Credit: Sales, $20,000, and Cash, $300 (C) Debit: Accounts Receivable-Madison, $20,300; Credit: Sales, $20,300 (D) Debit: Accounts Receivable-Madison, $20,000，and Freight Out, $300; Credit: Sales，$20,000, and Cash, $300

1.A current liability is a obligation that the company expects to be paid (A) between 6 months and 18 months。 (B) out of currently recognized revenues. (C) within the coming year. (D) out of cash currently on hand.