15 That the U.S. significantly increases in import tariffs, other things being equal, will result in ________.
(A) an appreciation in the US dollar
(B) an increase in imports
(C) a depreciation in the US dollar
(D) an increase in domestic demand for foreign products

16 The commodity costs US$720 in the U.S. and €600 in Germany. Assume that absolute purchasing power parity holds. If the exchange rate is expressed as US dollars per euro, what should the equilibrium exchange rate be? (A) US$0.83 per euro. (B) US$1.00 per euro. (C) US$1.20 per euro. (D) US$1.32 per euro.

17 The current spot exchange rate is US$1.00 per euro, and the one-year forward exchange rate is US$1.05 per euro. Assume that both covered interest rate parity and uncovered interest rate parity hold. Which of the following statements is correct? (A) There is an expected 5% appreciation of the euros. (B) The market expects the spot exchange rate one year from now to remain at US$1.00 per euro because the spot exchange rate is unaffected by the forward market. (C) The euro is trading at a 5% forward discount; therefore, the US dollar is expected to depreciate by 5%. (D) The forward exchange rate reflects only the inflation-rate differential between the two countries and cannot reflect the expected future exchange rate.

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.

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.

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.

1 一套完整的財務報表不含下列那一個項目？ (A)資產負債表 (B)綜合損益表 (C)現金流量表 (D)銀行存款調節表

2 以下為甲公司截至 X2 年 10 月 31 日止會計年度之部分財務資訊： 依據權責發生基礎，甲公司截至 X2 年 10 月 31 日止年度之淨利應為何？ (A)$388,000 (B)$228,000 (C)$124,000 (D)$260,000

3 甲公司 20X3 年銷貨成本$4,500,000，賖購商品$3,250,000，期初及期末存貨分別為$1,250,000 及 $1,500,000，期初及期末應付帳款分別為$900,000 及$700,000。請問甲公司 20X3 年購貨付現數為 何？ (A)$4,050,000 (B)$4,450,000 (C)$4,550,000 (D)$4,950,000

4 下列關於存貨之敘述，何者錯誤？ (A)存貨在資產負債表以成本表達 (B)在先進先出法下，永續盤存制與定期盤存制計算出之期末存貨金額相同 (C)國際會計準則不允許使用後進先出法計算存貨成本 (D)期末存貨發生錯誤，若未更正，會影響下一期的損益數字

5 甲公司於 X1 年 12 月 31 日進行實地存貨盤點，並確認當日持有存貨成本為$3,730,000。此外， 該公司尚有寄售於乙公司之商品，其成本為$700,000。另於 12 月 28 日，甲公司以起運點交貨 （FOB Shipping Point）條件出售並運送成本$600,000 之存貨。該批商品於 X2 年 1 月 5 日送達 買方營業場所。請問，甲公司於 X1 年 12 月 31 日之財務狀況表中，應報導之存貨金額為何？ (A)$3,730,000 (B)$4,330,000 (C)$4,430,000 (D)$4,930,000

115年 - 115 外交特種考試_三等_外交領事人員類科英文組二：國際經濟（以英文命題及作答）#144545

115年 - 115 國際經濟商務特種考試_三等_國際經濟商務人員類科國際經貿法律組：國際經濟學（國際貿易理論及實務、國際金融理論）#144541

115年 - 115 國際經濟商務特種考試_三等_國際經濟商務人員類科各語組：國際經濟學（國際貿易理論及實務、國際金融理論）#144529

115年 - 115 外交特種考試_三等_外交領事人員類科英文組一、外交領事人員類科法文組、外交領事人員類科德文組、外交領事人員類科日文組、外交領事人員類科西班牙文組、外交領事人員類科阿拉伯文組、外交領事人員類科韓文組、外交領事人員類科俄文組、外交領事人員類科義大利文組、外交領事人員類科土耳其文組、外交領事人員類科葡萄牙文組：國際經濟#144523

115年 - 115 國家安全情報特種考試_三等_國際組（選試英文）：國際經濟學（含國際經貿組織）#140886

114年 - 114 公務升官等考試_薦任_經建行政：國際經濟學#133054

114年 - 114 外交特種考試_三等_外交領事人員類科英文組一、外交領事人員類科法文組、外交領事人員類科德文組、外交領事人員類科日文組、外交領事人員類科西班牙文組、外交領事人員類科阿拉伯文組、外交領事人員類科義大利文組、外交領事人員類科葡萄牙文組：國際經濟#130941

114年 - 114 外交特種考試_三等_外交領事人員類科英文組二：國際經濟（以英文命題及作答）#130924

114年 - 114 國際經濟商務特種考試_三等_國際經濟商務人員類科國際經貿法律組：國際經濟學（國際貿易理論及實務、國際金融理論）#130836

114年 - 114 國際經濟商務特種考試_三等_國際經濟商務人員類科英文組、國際經濟商務人員類科日文組、國際經濟商務人員類科韓文組：國際經濟學（國際貿易理論及實務、國際金融理論）#130831