26.As used in paragraph 2, the idea of a “detour” represents
(A) a work of art as different from everyday life
(B) the fact that art can be a guide through life
(C) the fact that art is intentionally misleading
(D) the stylistic shift that inevitably occurs in a field of art

22. Why is it important to note the "highly uncharacteristic embrace of anarchy" by the Times? (A) The deviation from the norm of the publication calls even more attention to the new technology by piquing readers' attention. (B) Such a prevalent publication's encouragement of anarchy could be perceived by the government as a serious threat. (C) It suggests that it is being used ironically by the Times to actually express disapproval. (D) Older adults need to be worried about the increasingly aggressive tactics of youth.

23. What is the author trying to convey by describing young people as "hooligans, yobs, scamps, ne'er-do-wells, scapegraces, ruffians, tosspots, and bravos"? (A) The opinion that, whatever name you call them by, young people will continue to disturb business transactions. (B) A sense of criticism on the part of older adults who feel patronizing toward young people. (C) An insulting tone implying the ignorance of youth. (D) Support for embracing jargon when communicating between people of different generations.

24.The tone of the passage might best be described as (A) openly critical (B) personal and reflective (C) cautiously argumentative (D) nostalgic and uncertain

25.Which statement best describes the extremes of art? (A) Any representation of life depends on the usual artistic means of expression. (B) Art makes the mundane appear more aesthetic appealing. (C) Art should not compromise its portrayal of using complex language. (D) Art can represent either the external concrete world or the abstract world.

27.What does the passage mainly discuss? (A) The effects of human activities on prehistoric wildlife. (B) The origins of the hunter-gatherer way of life. (C) The evolution of predators during the Pleistocene Epoch. (D) Why humans were the most effective Pleistocene predators.

28. According to the Pleistocene Overkill Hypothesis, all of the following contributed to the Pleistocene extinctions EXCEPT __________ (A) the hunting practices of humans. (B) competition between species of prey animals. (C) competition between predators. (D) climate change.

29. The author mentions saber-toothed cats in paragraph 5 as an example of a predator that __________ (A) became extinct before the Pleistocene Epoch. (B) was unusually large for its time. (C) might not have been able to compete with humans. (D) caused the extinction of several species.

30. In paragraph 7, the author suggests that populations of prey animals __________ (A) benefit from having a larger proportion of young. (B) have more young when under greater pressure from predators. (C) have fewer young as adults are killed off. (D) are usually effective in protecting their young from predators.

1 依中央政府普通基金普通公務會計制度之規定，政事型基金發行債券之發行成本，應列為： (A)普通基金應付債券之加項、普通長期負債帳遞延借項之加項 (B)普通基金一般性支出之加項、普通長期負債帳遞延借項之加項 (C)普通基金其他財務用途之加項、普通長期負債帳遞延借項之加項 (D)普通基金其他財務用途之加項、普通長期負債帳應付債券之加項

2 依政府會計準則公報之規定，政事型基金取得（或建造）普通固定資產時，下列敘述何者正確？ (A)建造成本高於市價時，應以建造成本入帳 (B)購建期間之利息費用，應予以資本化 (C)為達到可供使用狀態及地點所發生之所有支出，應予以資本化 (D)自行研發資訊軟體之所有成本，應予以資本化