39 Because the nicotine in cigarettes is addictive, many people favor _____laws against their sale.
(A) stray
(B) strict
(C) straight
(D) strange

35 Why could the swans be easily seen after the rain? (A) Our eyesight is better after the rain. (B) The number of swans has increased. (C) The number of swans has decreased. (D) The sunshine makes the swans more visible against the dark clouds.

36 What has the author learned from his observation of the swans? (A) The swans are always passing. (B) The swans are not always passing. (C) The swans come from a great distance. (D) The swans possess great powers of flight.

37 Countries_____  the world are catching up with a green consciousness. (A) throughout (B) among (C) within (D) inside

38 Few expected that this country’s unprecedented power would face so many challenges, not only from rising powers but also from old and close allies. (A) This country’s unparalleled power was beyond expectation, but it had to face difficulties resulting from both undeveloped and developed countries. (B) Quite a few people were surprised to see the increasingly powerless country facing unexpected difficulties brought forth by both its competitors and friends. (C) It was hard to imagine that this exceptionally powerful country would encounter much defiance from both the fast growing countries and its old friends. (D) It was against many people’s expectation that this country should be lacking in power to overcome many difficulties brought about by both its enemies and its friends.

40 Betty didn’t_____  her mother’s advice to wear a raincoat while going out, and now she has a serious cold. (A) detect (B) detach (C) heed (D) hinder

1 花蓮公司於 98 年初以現金取得桃園公司全部股權，該金額高於桃園公司全部淨資產之公平價值，並向桃 園公司原股東允諾，若桃園公司 98 年稅前盈餘達 5,000 萬元以上，將再額外給予 6,000 股股票。若後來 果真達成此營業目標並發行股票以履行承諾，則對合併個體的影響為何？ (A)資本公積會增加 (B)保留盈餘會增加 (C)商譽會增加 (D)股東權益完全不受影響

2 甲公司於 90 年初取得乙公司 70%之股權，已知甲公司 96 年期初存貨中有$8,000 係購自乙公司（乙公司 原始成本$6,000）此批存貨並於 96 年底前售出 96 年 8 月 1 日乙公司將一批成本$36,000 之存貨以$48,000 ， 。 價格售予甲公司，且甲公司於年底前僅將此批存貨售出 70%。此外，甲公司亦於 96 年 11 月 30 日將一批 成本$150,000 之存貨以$180,000 價格售予乙公司，乙公司於年底前僅將此批存貨售出 60%。96 年甲公司 與乙公司帳列之銷貨成本分別為$420,000 及$360,000。若依個體理論（Entity Theory）編製其合併財務報 表，則 96 年度合併損益表中所列示之銷貨成本金額為何？ (A)$560,000 (B)$565,600 (C)$567,600 (D)$780,000

3 若按個體理論（Entity Theory）編製合併報表，則合併資產負債表中少數股權如何表達？ (A)列於股東權益項下 (B)列於負債項下 (C)可由企業依本身之需求，選擇列於股東權益項下或負債項下 (D)無須單獨表達

4 非營利組織持有之上市或上櫃權益證券，應採用何種評價方法？ (A)成本法 (B)成本市價孰低法 (C)權益法 (D)公平價值法

5 假設 X1 年 6 月 15 日臺北市政府平價發行 20 年期公債，以支應臺北市道路基金之資金需求，並由臺北市道 路基金自行負責此公債之還本付息。公債面額為$1,200,000，自 X2 年 6 月 15 日起每年償還本金$60,000， 票面利率為 6%，每半年付息一次，付息日為 6 月 15 日及 12 月 15 日。試問依據政府會計準則公報，X1 年及 X2 年所認列的利息支出各為何？ (A)$39,000，$70,050 (B)$39,000，$72,000 (C)$36,000，$72,000 (D)$36,000，$70,200