20 Which of the following statements about evasion of the applicable law is NOT correct?
(A) Evasion of the applicable law has three characteristics: continuity, fraud and illegality.
(B) The laws of the Republic of China that are being evaded in Article 7 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements are either compulsory or prohibitory provisions.
(C) Article 7 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements places limitations on the freedom of parties to change their applicable law.
(D) An evasion of the applicable law differs from an evasion of law in both means and ends.

16 Regarding the standards of characterization, which of the following doctrines is adopted by the R.O.C. courts? (A) Lex fori. (B) Lex causae. (C) Lex patriae. (D) Lex loci actus.

17 Party A, having its main establishment in Japan, and Party B, having its main establishment in Korea, enter into a contract for the sale of Indonesian phoebe wood in Singapore, which contains a provision stating that all disputes relating to the breach of contract and damages compensation shall be governed by the law of Indonesia. Which law shall be applied by the R.O.C. court if a contractual dispute arises between the parties? (A) Japanese law. (B) Korean law. (C) Singaporean law. (D) Indonesian law.

18 Which of the following statements regarding the conflict of nationalities is correct? (A) A passive conflict of nationalities means that a party has more than one nationality. (B) Marriage is one of the causes of an active conflict of nationalities. (C) Article 3 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements stipulates that in the event of a passive conflict of nationalities, the law of the place of the party’s residence shall apply. (D) Article 2 of the Act Governing the Choice of Law in Civil Matters Involving Foreign Elements stipulates that when a party has acquired multiple nationalities successively, the national law of the party shall be determined by the “last-in-time” rule.

19 Seller A and buyer B conclude a Share Purchase Agreement regarding the control of company C. B sets a mortgage on his Malaysian farm to Bank D, which guarantees B’s payment obligations under the agreement. The agreement between A and B stipulates that the operation of company C shall comply with the laws of Singapore, which is the country where C is established, that the rights and obligations of A and B are governed by the laws of Japan, and that Bank D’s payment obligations are governed by the laws of Japan. If a dispute arises relating to the mortgage, which country’s law shall be applied by the court? (A) Malaysia. (B) Singapore. (C) Japan. (D) The country of A and B’s joint establishment.

1 關於財務報表之敘述，下列何者錯誤？ (A)資產負債表報導某一公司擁有的資源，及那些人對這些資源有請求權 (B)綜合損益總額包括損益及其他綜合損益 (C)重分類調整係指當期或以前期間分類錯誤而進行調整之金額 (D)權益變動表的目的之一，在提供企業與業主（以業主之身分）之交易資訊

2 甲公司的會計人員在編製 X3 年 12 月 31 日之銀行調節表，收到銀行對帳單列示之 X3 年 12 月 31 日之銀行帳戶餘額為$38,800，且銀行通知手續費$300、託收票據收現$5,800 以及客戶存款不足支票退票金額為$2,680。另外，公司帳列銀行存款餘額為$39,800；X3 年 12 月 31 日之流通在外支票金額為$7,000；編號為 101 的支票，銀行端已兌付之金額為$6,800，甲公司會計人員之會計記錄誤 記為$8,600。則銀行調節表中應包含之在途存款金額為： (A)$1,020 (B)$6,820 (C)$12,620 (D)$15,300

3 甲公司係採用帳齡分析法估計預期信用減損損失，X8 年 12 月 31 日應收帳款帳齡分析資料如下：X8 年 5 月 12 日曾將確認無法收回之應收帳款$35,680 沖銷；X8 年 12 月 31 日調整前備抵損失為借餘$970。甲公司 X8 年度應認列之預期信用減損損失為何？ (A)$38,935 (B)$37,965 (C)$36,995 (D)$36,935

4 甲公司 X1 年度與 X2 年度的淨利皆為$300,000，若會計師發現 X1 年底存貨低估$15,000，X2 年底存貨高估$15,000，則甲公司 X1 年度及 X2 年度正確的淨利應分別為何？（不考慮所得稅） (A)$285,000，$270,000 (B)$285,000，$330,000 (C)$315,000，$270,000 (D)$300,000，$300,000

5 甲公司承造一橋樑工程，合約價格$600,000，工程於 X1 年開工，X2 年完工，相關資料如下： 若甲公司採用完工百分比法認列收入（以至今完工已發生合約成本占總合約成本比例衡量完成程度），則 X2 年應認列的工程利益為：（不考慮所得稅影響數） (A)$120,000 (B)$0 (C)$100,000 (D)$80,000

6 甲公司於 X1 年 7 月 1 日支付$210,834 取得面額$200,000、票面利率 8%之公司債，每年 6 月 30 日及 12 月 31 日付息，並分類為按攤銷後成本衡量之金融資產。甲公司 X1 年 12 月 31 日認列利 息收入$6,325，該債券投資之有效利率與 X1 年底帳面金額分別為何？ (A) 3%、$210,834 (B) 3%、$209,159 (C) 6%、$210,834 (D) 6%、$209,159