49. Which of the following is closest in meaning to pick up in line 2 of the first paragraph?
(A) clean
(B) understand
(C) get
(D) learn ˉ

45. According to the passage, which of the following is NOT true? (A) Companies may check workers’ computers to see if they play video games during work. (B) Video game addicts are rewarded with higher pay for playing at work. (C) Companies keep finding ways to stop workers from playing video games while working. (D) Video game addiction is a behavior which has to be treated like alcoholism.

46. What is the purpose of food banks? (A) To sell food at a reasonable price to all consumers. (B) To provide goods for free to people in financial need. (C) To build a supermarket-like environment for shoppers. (D) To get rid of unwanted goods and foods. ˉ

47. How is the supermarket-like food bank different from other food banks? (A) It sells all kinds of food, so nothing is wasted. (B) It allows recipients to choose what they need. (C) It receives help from the government. (D) It holds activities for special holidays. ˉ

48. According to the passage, which of the following is true? (A) Relief products are wasted if recipients choose what they want. (B) The city government buys only vitamins and diapers. (C) The supermarket-style food bank meets the needs of infants only. (D) Food banks work to improve the life of the poor. ˉ

50. Which of the following groups is NOT the beneficiaries of food banks, as mentioned in the second paragraph? (A) The poor. (B) People in need. (C) Food recipients. (D) Business owners.

1 甲公司對外界提供專利授權服務；權利金可在簽約時預收，或是在每一年度結束後 60 天收取。以下為甲 公司 12 月 31 日資產負債表資料： X3 年甲公司收到權利金$200,000，則X3 年之綜合損益表應報導權利金之收入為： (A)$195,000 (B)$215,000 (C)$220,000 (D)$225,000

2 X3 年 10 月1 日，甲公司出售 100,000 加侖之燃料油給乙公司，售價每加侖$3。其中 50,000 加侖在 X3 年 12 月 15 日運抵，剩下的 50,000 加侖在 X4 年 1 月運抵。付款條件為：貨款的 50%於 X3 年 10 月 1 日支 付，25%於第一次運抵日支付，剩下的 25%於第二次運抵日支付。試問 X3 年甲公司應認列多少收入？ (A)$75,000 (B)$150,000 (C)$225,000 (D)$300,000

3 甲公司 X3 年 3 月 31 日之銀行調節表資料如下： X3 年 4 月份銀行對帳單資料如右：存款$58,400，支出$49,700 X3 年 3 月 31 日銀行調節表之所有調節項目，皆於 4 月份入銀行帳。4 月 30 日有未兌現支票$7,000，無 在途存款。試問 X3 年 4 月 30 日公司帳上餘額為： (A)$48,200 (B)$52,900 (C)$55,200 (D)$58,500

4 朗泰公司 X3 年底應收帳款總額為$450,000，備抵呆帳為貸餘$15,500，尚未調整一筆收不回來之呆帳$5,000， 在該筆呆帳沖銷前後之應收帳款淨變現價值分別為： (A)沖銷前$450,000，沖銷後$450,000 (B)沖銷前$450,000，沖銷後$445,000 (C)沖銷前$434,500，沖銷後$439,500 (D)沖銷前$434,500，沖銷後$434,500

5 甲公司成立於 X1 年初，其存貨採加權平均法計價。歷年來期末存貨金額如下：X1 年$150,000、X2 年 $200,000、X3 年$250,000，該公司如改採先進先出法計算期末存貨，則發生下列情況：X1 年度毛利增加 $25,000，X2年度毛利減少$5,000，X3 年度毛利增加$30,000，則改採先進先出法後該公司 X3 年之期末存 貨為多少？ (A)$240,000 (B)$250,000 (C)$300,000 (D)$310,000