38 What is the term for a document that is issued by a bank and contains its promise to pay the exporter on receiving proof that the exporter has fulfilled all requirements specified in the document?
(A)Bill of lading.
(B)Bill of exchange.
(C)Letter of credit.
(D)Open account.

34 When a firm makes a sale of goods denominated in Japanese yen, the yen is referred to as "_______ ". (A)flight capital (B)export capital (C)the invoicing currency (D)the transaction currency

35 The price paid for goods and services in intracorporate transfers is referred to as the " _______". (A)hurdle rate (B)net present value (C)transfer price (D)swap price

36 When paying via_______ , the goods are shipped by the exporter and received by the importer prior to payment, and the exporter then bills the importer for the goods, stipulating the amount, form, and time at which payment is expected. (A)open account (B)payment in advance (C)documentary collection (D)letter of credit

37 The term " _______" refers to those people and organizations that are directly affected by the practices of an organization and have a stake in its performance. (A)loyal customers (B)permanent employees (C)community welfare (D)organizational stakeholders

39 Imported goods that have directly or indirectly received a financial subsidy or any other form of allowance during the process of manufacture, production, sale, or transportation in the country of exportation or origin, thereby causing injury to any industry in the Republic of China, may be subject to the imposition of appropriate _______in addition to the customs duty under the Customs Import Tariff. (A)countervailing duty (B)antidumping duty (C)retaliatory duty (D)quota duty

40 A customs broker discovering an error or miscalculation in the customs duty payable amount stated in the payment form should_______ such error to the customs authorities for amendment. (A)immediately report (B)completely ignore (C)temporarily delay (D)totally neglect

1. 下列各情況中，何者作功為零？ (A)以大小相同的力，將物體沿水平面來回推動一次，推力所作的功 (B)物體沿粗糙斜面等速下滑時，斜面對物體之作用力對物體作的功 (C)手提重物沿水平方向加速前進時，手的力對物體所作的功 (D)人跳高上升時，重力對人所作的功 (E)坐雲霄飛車時，軌道的支持力（正向力）對飛車所作的功

2. 一質量 2 公斤的物體，原靜置於光滑的水平面上，若同時受到互相垂直的 4 牛頓與 2 牛頓的水平力 作用，經歷 6 秒，則 2 牛頓的力作功為若干？ (A)18 (B)36 (C)72 (D)144 (E)288 焦耳。

3. 作光電效應的實驗時，發現使用波長 500 nm 的光照射金屬靶會產生光電流，若改用波長 600 nm 的 光照射同一金屬靶時，會不會產生光電流？ (A)會 (B)不一定 (C)600 nm 的光能量更低，所以 不會產生光電流 (D)600 nm 波長已屬於不可見光，故不會有光電流。

4. 原子的體積主要決定於下列何者？(A)電子的大小 (B)原子核直徑 (C)中子數 (D)電子存在的空間。