5. Which of the following is not a Behavior Therapy technique?
(A) counterconditioning
(B) counter transference
(C) systematic desensitization
(D) flooding

6. A lack of energy, slow motor movements, poor concentration and persistent sadness are all indications of depression. Together they compromise a: (A) symptom (B) syndrome (C) cluster analysis (D) schema

7. What are the two key moods involved in mood disorders? (A) sadness and anxiety (B) anger and depression (C) anger and mania (D) mania and depression

8. Which of the following neurotransmitters was first implicated in the development of schizophrenia? (A) serotonin (B) GABA (C) Norepinephrine (D) Dopamine

9. You witness a young child in the grocery store kicking and screaming because his mother won't buy him candy. Which of the following DSM-5 disorders would apply to the child? (A) conduct disorder (B) oppositional defiant disorder (C) It depends on the mother's response； if she gives in, the behavior is probably not a disorder, but the result of poor parenting strategies. (D) there is not enough information provided to make a diagnosis.

10. Personality disorders are defined as (A) maladaptive behaviors that consistently violate the rights of others. (B) long-standing, pervasive, and inflexible patterns of behavior and inner experience that deviate from the expectations of a person's culture. (C) any psychological disorder having an onset before age 12 and recurring at least three times during adult life. (D) chronic patterns of extreme instability in relationships, mood, and self-image.

1.在編製銀行往來調節表時，採取公司帳餘額與銀行對帳單餘額兩邊同時調整的方式，下列敘述何者正確？ (A)在途存款應作為銀行對帳單餘額的減項 (B)未兌現支票應作為銀行對帳單餘額的加項 (C)銀行代收款應作為銀行對帳單餘額的加項 (D)存款不足退票應作為公司帳現金餘額的減項

2. A 公司帳載銀行存款餘額為$120,000，發現下列事項：因進貨開立的支票$500，帳上記為$5,000；銀行代收票據$60,000， 公司尚未入帳；未兌現支票$4,000。銀行存款正確的餘額應為多少？ (A) $180,500 (B) $184,500 (C) $188,500 (D) $189,500

3. A 公司估計 X3 年 12 月 31 日應收帳款應有備抵損失為$58,000，已知 X3 年初備抵損失為貸餘$45,000，X3 年認列 預期信用減損損失$27,000，則 X3 年度沖銷應收帳款金額為何？ (A) $13,000 (B) $14,000 (C) $31,000 (D) $58,000

4. B 公司 X2 年期初應收帳款$100,000，備抵損失$2,500，當年度賒銷總金額為$1,020,000，收現$980,000，帳款沖銷 $9,000，在與前一年相同的預估損失率下，X2 年須提列的減損損失金額為多少？ (A) $3,275 (B) $6,500 (C) $7,905 (D) $9,775

5.若存貨成本為$56,000，重置成本為$51,500，淨變現價值為$55,000，淨變現價值減正常利潤為$52,000，則財務報表 上存貨價值應列多少？ (A) $51,500 (B) $52,000 (C) $55,000 (D) $56,000

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