(1)4/1 貼現日分錄。

(2)6/1 到期日分錄(情況：無法收現，且拒絕證書費用$100)。

(1)2020/5/29 買入凱薩公司股票 1,000 股，每股$12，並支付手續費$60。

(2)2020/8/1 收到凱薩公司現金股利@$1 及 10%股票股利。

(3)2020/12/31 凱薩公司股票之公允價值 @$10.5。

(4)2021/4/1 以每股$10 出售凱薩公司一半股票，並支付交易成本$30。

二、簡答題（共4分） 1.美國聯準會為因應新冠肺炎疫情，祭出史無前例的大規模挽救經濟措施，持續透過大印鈔票、 大量舉債，試圖挽救經濟，有經濟學家認為此舉會造成美國在經濟和產業間形成「經濟K型復甦」 以及「全世界替美國還債」現象，請解釋這兩種現象。（各2分）

第二部分：綜合題（共60分） I. Translation（每小題 10 分，共 20 分） 1.你曾聽說過「黃金法則」嗎？基本上，這個法則就是：想要其他人怎樣待你，就應該怎樣待人。 在基督教、佛教和儒教等許多文化和宗教中，都能發現有些許差異的黃金法則。 但是，如果黃 金法則是如此廣為流傳且眾所周知，那為什麼還是有些人對他人不友善呢？根據專家的說法，世 上有一小部分的人其實很樂於傷害他人。這些人被稱為「虐待狂」，他們以惡劣待人為樂。有些 虐待狂可能喜愛看恐怖電影，還喜歡旁觀或甚至與人打架。現今的虐待狂實例包括了喜歡欺負他 人的校園霸凌者，以及喜愛在線上寫下惡意留言的網路酸民。

2.每年，臺灣使用十億個塑膠水瓶。那個令人震驚的統計數據激發了一位技術開發人員創建了一支 應用程式，讓你在外移動時可輕鬆找到免費裝填水瓶的地方。在以往，臺灣許多咖啡館都免費提 供水，即使是現在，如果你知道去哪裡找，有很多地方可以免費裝水。該應用程式提供使用者一 個所有那些位置的地圖，以及他們需要知道的所有訊息，關於每個地點在哪裡及提供什麼。系統 中甚至藏有一些彩蛋，使這個體驗既有趣又有益於地球。

II. Essay questions（20 分） Struggle between finishing what you have to teach on schedule and creating more class activities to help students engage in learning is very common for high school English teachers in Taiwan. How would you make your choice? Is it possible to achieve both? How would you arrange your teaching plan to achieve both goals? (150-200 words)

Ⅲ. Cover Letter Writing（20 分） The following is a recruitment advertisement in The Economist. Imagine you were a qualified candidate, and met all the requirements and qualities for this job. Please write a cover letter (250-300 words) for your application. Director of Earth Observation Programmes Post based near Rome (Frascati, Italy) with frequent travel to ESA headquarters (Paris) The European Space Agency (ESA) is Europe’s gateway to space. Its mission is to shape the development of Europe’s space capability and ensure that investment in space continues to deliver benefits to the citizens of Europe and the world. The Director of Earth Observation Programmes, is responsible for the design and delivery of ESA’s Earth observation programmes, in line with the European Strategy for Space and with global partners. The Director is responsible for the implementation of all ESA activities in Earth observation (EO) and the preparation of new proposals in this area. We are looking for candidates around the world, preferably with a technical or scientific higher education (from masters level). The ideal candidate will have in-depth experience in Earth Observation in an international context with partner organizations, an excellent network of EO stakeholders and a deep understanding of the challenges and opportunities. Key qualities are an innovative spirit and a strategically-oriented mind, a proven capacity to lead change and manage teams, excellent relationship management and negotiation skills and the ability to influence high-level decisions. An excellent knowledge of English or French is required. ESA is an equal opportunity employer, committed to achieving diversity within the workforce and creating an inclusive working environment. For this purpose, we welcome applications from all qualified candidates irrespective of gender, sexual orientation, ethnicity, beliefs, age, disability or other characteristics. Applications from women are encouraged. The detailed job profile and requirements are available at esa.int/careers. Applications should be addressed, in the form of a cover letter, to the Head of the Human Resources Department and submitted at the e-mail address: director2021@esa.int by 30 May, 2021.

115年 - 115 教育部受託辦理公立高級中等學校教師甄選試題：商業經營科#139617

115年 - 115-1 臺北市立士林高級商業職業學校_正式教師甄選試題：商業經營科#138795

115年 - 115-1 臺北市立松山高級商業家事職業學校_教師甄選試題：商業經營科#138303

114年 - 114 國立斗六家商_教師甄試試題：商業經營科#127852

114年 - 114 教育部受託辦理_公立高級中等學校教師甄選試題：商業經營科#126962

114年 - 114 新北市公立高級中等學校_教師聯合甄選試題：商業經營科#126818

114年 - 114-1 新竹縣立湖口高中_教師甄選試題：商業經營科#126747

113年 - 113-1 國立金門高級農工職業學校教師甄選：商經科#120378

113年 - 113 教育部受託辦理公立高級中等學校教師甄選試題：商業經營科 #119696

113年 - 113 新北市公立高級中等學校教師聯合甄選試題：商業經營科#119685