50 Which of the following words best describes the overall tone of this passage?
(A) Cruel.
(B) Encouraging.
(C) Doubtful.
(D) Upset.

46 What is the purpose of this passage? (A) To prove that an air of humor in the workplace can reduce stress. (B) To show how humor has developed throughout the history of mankind. (C) To suggest that a sense of humor be developed as early as months old. (D) To explain why humor is important and what one can do to be humorous.

47 According to the passage, which of the following statements is true about a humorist? (A) He tries to help the audience recall why they are not as cheerful as they used to be. (B) He makes the audience feel that they cannot but laugh and no one else makes them do so. (C) He chooses to work in a company where there is humorous interaction among people. (D) He often wears a life jacket so as to produce laughter and excitement in the audience.

48 What does the expression “the going gets tough” in the first paragraph most likely mean? (A) Health is wealth. (B) Nothing goes wrong. (C) Conditions become difficult. (D) Something nice happens.

49 Which of the following is NOT discussed in this passage? (A) Why people enjoy being with a humorous person. (B) What makes the atmosphere enjoyable in the workplace. (C) How a humorist does his best to make the audience laugh. (D) Where the most interactive class in the world can be found.

1.彙總申報印花稅計算方式，以每件憑證金額計算，單張憑證應納稅額尾數不足 1 元者，無需合併計 算稅額。(A)O(B)X

2.營業單位對聯行息金額有疑問時，應即洽資訊處處理，不得任意自行調整之。(A)O(B)X

3.保管各種空白單證者，不得爲乙組有權簽章人員。(A)O(B)X

4.本行會計人員包括主辦會計人員及佐理會計人員，悉屬乙組有權簽章人員。(A)O(B)X

5.各單位撥付零用及週轉金，應視實際需要，經單位主管核准後始得具據借用。(A)O(B)X

6.應收、預付、暫付款項之列帳，除已有規定者外，須先經主管核准後始得辦理。(A)O(B)X