三、台灣都市土地中有公共設施保留地的議題，請述明此議題之緣由，並請論述您的解決建議。(25分)

四、請閱讀下列文獻後，請大致說明其意義，並請闡述您的意見或見解。(25分)Despite its rehabilitation problems, the city centre's built heritage has tremendous appeal and market potential. These characteristics led several retail developers to invest in the area in the last decade. Also in the last decade, the historic ambience of the riverfront neighbourhood of Ribeira has led to the opening of many pubs, bars and restaurants, which attract crowds of tourists and young people, and constitute the base of a renovated evening economy in the city centre.Several art galleries and ateliers for artists have opened recently in the city centre. They cater to alternative publics and chose to locate in the city centre due to its urbanity. Other commercial and residential buildings, such as A Barraca, are also being converted to mix uses with ateliers for artists.Despite the desertification of the last decades, a recent survey showed that the city centre has remarkable appeal as a residence for younger generations and professionals from the arts and culture industry. Twenty five percent of surveyed college students, between 20 and 24 years old, manifested an intention to reside in the city centre after finishing their degrees. Additionally, 50% of art and culture professionals answered positively to the question, would you like to reside in the city centre? (Siza,2001).The housing stock in the city centre often needs extensive rehabilitation, which can be very expensive. Nonetheless, the city centre seems to be experiencing a new future, which illustrates profound transformations in its traditional role as a marketplace. From, in the main, a place of commerce, services and housing, the city centre seems to be emerging as a player in the specialized retail, entertainment and evening economy arenas.

一、何謂出流管制？政府如何監督(步驟)出流管制計畫的執行。(25%)

二、依現行法令，請說明都市計畫的種類，並請說明都市計畫的層級及作如此分層級的理由。(25%)

三、計畫書上為何需進行未來人口質與數量的分析？又，都市人口分析的內涵，主要包涵那些？(25%)

四、規劃工作上為什麼需收集與分析當地經濟及產業發展的現況？又，請問您如何進行當地產業結構的分析？(25%)

(1)請開IFRS15中收入認列的五個步驟為何？(10%)

(2)請開費用認列之原則為何？(5%)

二、華安公司×7 年度與銷貨相關之交易記錄列示如下： 呆帳率為年底應收帳款餘額之 3%，試作×7 年銷貨退回及折讓、沖銷呆帳、收回已沖銷呆帳，以及年底認列呆帳之分錄。(15%)

(1)假設會計人員於 \( \times 7 \) 年結帳之前發現上述問題，試為華明公司進行更正分錄。(4%)

(2)假設會計人員於 \( \times 8 \) 年1月15日才發現上述問題，兩批存貨仍然在途，試為華明公司進行更正分錄。(4%)

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