20 甲公司於 X1 年 12 月 31 日以每股$24 將 1,000 股之庫藏股再度發行，而該庫藏股係於 X1 年 1 月 31 日以每股$28 購入。甲公司會計人員分析庫藏股再發行之交易對於財務報表的影響，包含下列 敘述：①淨利率減少 ②流動比率增加 ③負債比率增加 ④總資產週轉率減少 ⑤總資產報酬 率增加 ⑥權益報酬率增加 請問上列①至⑥項有幾項敘述正確？
(A)一項
(B)二項
(C)三項
(D)四項

16 甲公司 X1 年之稅前淨利為$3,460,000，所得稅率 25%，加權平均流通在外之普通股為 250,000 股， 當年度宣告並支付特別股股利$95,000 及普通股股利$132,000，則甲公司 X1 年度普通股之每股盈 餘為： (A)$9.472 (B)$9.852 (C)$10 (D)$10.38

17 甲公司有一應付公司債流通在外，每年底付息，X1 年期初與期末應付公司債之攤銷後成本分別為 $851,706 以及$840,606，X1 年度淨利與利息費用分別為$113,100 以及$103,500。該公司之會計政 策係將支付利息列為營業活動，若以間接法計算營業活動現金流量，下列調整何者正確？ (A)加回公司債折價攤銷$11,100 (B)扣除公司債折價攤銷$11,100 (C)加回公司債溢價攤銷$11,100 (D)扣除公司債溢價攤銷$11,100

18 甲公司 X1 年部分資產及負債之期初與期末金額如下： 甲公司 X1 年稅後淨利為$11,600，所得稅費用及支付金額為$1,200，則甲公司 X1 年之來自營業活 動現金流量為： (A)$10,000 (B)$11,900 (C)$12,200 (D)$13,400

19 甲公司 X9 年度銷貨收入總額$200,000、銷貨退回$1,000，當年度提列之預期信用損失$4,400，且 X9 年度中曾發生部分應收帳款確定無法收回被沖銷，X8 年與 X9 年底帳上應收帳款、備抵損失 餘額列示如下，則 X9 年度之銷貨收現數為何？ (A)$170,000 (B)$169,000 (C)$164,000 (D)$160,000

1 Article 38 of the Statute of the International Court of Justice (ICJ) is generally recognized as the most important provision regarding the sources of international law. Which of the following descriptions is correct? (A) International conventions are rules made by the General Assembly or the Security Council of the United Nations. (B) International customs are evidence of State practices accepted as law by civilized nations. (C) The general principles of law are international rules recognized by the member States of the United Nations. (D) Subject to the provisions of Article 59 under ICJ Statute, judicial decisions and the teachings of the most highly qualified publicists of the various nations, as subsidiary means for the determination of the rules of law.

2 Which of the followings enjoys the status as a domestic law in the R.O.C.? (A) United Nations General Assembly Resolutions. (B) United Nations Security Council Sanctions List. (C) Convention on the Rights of Persons with Disabilities. (D) Award of the Arbitration on South China Sea.

3 According to Vienna Convention on the Law of Treaties, which of the following statements concerning “interpretation of treaties” is correct? (A) A special meaning shall always be given to a term. (B) The context for the purpose of the interpretation of a treaty shall not consider its preamble. (C) The terms of the treaty shall be interpreted in good faith and in the light of the treaty’s object and purpose. (D) The context for the purpose of the interpretation of a treaty shall not consider the treaty’s annexes.

4 Which of the followings is NOT on the United Nations list of Non-Self-Governing Territories? (A) Cayman Islands (B) East Timor (C) Guam (D) Bermuda

5 The International Court of Justice delivered its advisory opinion on the Kosovo’s declaration of independence in 2010. Which of the followings about this opinion is correct? (A) The advisory opinion was made upon the request of Serbia to the International Court of Justice. (B) The International Court of Justice ruled that Kosovo’s declaration of independence did not violate international law. (C) The International Court of Justice ruled that the right of self-determination of all peoples also applied beyond the colonial context. (D) The International Court of Justice ruled that the recognition of Kosovo as a State by other States had a retroactive effect back to the date of its declaration of independence.

6 Which of the following principles applies when the requested country transfers the offender to the requesting country via the extradition procedure, the requesting country can only prosecute or punish the crime contained in the extradition request? (A) Principle of reciprocity. (B) Principle of re-extradition. (C) Principle of specialty. (D) Principle of double criminality.