二、 「進口財貨市場為完全競爭下，政府課徵進口關稅會降低人民的福利水 準」 ，請繪圖分析此一論述的正確性。 （25 分）

一、英譯中：（15 分）        Representations of the relationship between European colonizers and aboriginal peoples have long been much shaped by theoretical discourses from various historical perspectives. The disciplines we know as history, anthropology and archaeology largely emerged in the eighteenth and nineteenth centuries in the context of the encounter between Europe and other peoples. These disciplines insisted upon a particular understanding of human history. This was conceived as the reason for the fundamental differences Europeans perceived between themselves and other peoples. The former constructed their culture as symbolizing modern and civilized by imagining the culture of aboriginal peoples as representing the ancient and backward. That is, they claimed that cultures could be divided into different periods of human history. Instead of regarding others as peoples who were contemporaneous with themselves, Europeans claimed that they were from the barbarous age. According to this historical theory, there was a natural course of history beginning with the barbarian state, which was aboriginal, and progressing towards modern civilization, which was Europe’s present. In this theory, peoples such as aborigines were always associated with a lack or deficit.

二、中譯英：（15 分）         軍隊全面潰逃。所有秩序的假象蕩然無存，士兵不再聽從他們的長 官，而紀律早已消失殆盡。彈將盡，糧將絕，人不為己，天誅地滅。那 是印刻在一個國家集體意識上的災難，今日猶然。當大多數人想到在阿 富汗的外國勢力干預時，總會想到 1842 年的英軍撤退行動。

三、英文寫作： （45 分）總字數限制：350 字以內。         Write an essay of no more than 350 words to comment on the passage below. Support your position and discourse with reasoning and/or examples from readings, studies, experience, or observations. Many human rights professionals are reluctant to call their work diplomacy, and find “human rights diplomacy” an uncomfortable oxymoron that links two fundamentally different areas of human endeavour. The roots of the discomfort run deep. Diplomacy is traditionally understood as the cool- headed pursuit of national interests, where principles and morality can, and in some cases should, be left aside or compromised, a dispassionate exercise of realpolitik at the international level. Meanwhile, human rights work has always been about ideals and values, driven by passion and indignation over injustice. In recent decades, however, there has been a convergence of the two disparate areas of work.

一、試說明鋼筋混凝土極限應力設計法中強度折減因數ψ之規定中，其拉力 控制斷面與壓力控制斷面如何判斷？強度折減因數ψ各為多少？（25 分）

二、下圖之耐震柱之鋼筋比約 3%，試設計其抗拉搭接長度，並請說明規範對耐 震柱縱向搭接鋼筋面積與配置之要求。已知混凝土強度 f 'c = 280 kgf/cm2， D13，db = 1.27 cm，Ab = 1.27 cm2，fy = 2800 kgf/cm2；D29，db = 2.87 cm， Ab = 6.47 cm2，fy = 4200 kgf/cm2。（25 分）

三、有一三桿桁架，桿件 AD、BD 及 CD 之斷面積分別為A、A 及 A， E 為材料之彈性模數，試求各桿件在載重作用下之作用力。 （25 分）

四、試繪圖示梁結構在載重作用下之剪力圖及彎矩圖，並標示最大剪力及彎 矩大小及位置。（25 分）

(一) 20X2 年 2 月 1 日發行轉換特別股 3,000 股，每股面額$25，每股發行 金額$35。發行條款約定特別股股東可於發行日後之第三個月起，以每 股特別股轉換為 3 股普通股。

(二) 20X2 年 5 月 15 日發行無面額但由董事會訂有每股之設定價值$5，發 行金額$12，共計發行 5,000 股之普通股。

(三) 20X2 年 6 月 1 日，公司為提高股價，自市場買回 10,000 股普通股， 每股面值$10，買入金額為每股$18。此外，20X2 年 8 月 5 日以每股 $17 賣出 3,000 股。20X1 年 12 月 31 日，「資本公積－庫藏股票交易」 餘額為$0， 「保留盈餘」餘額為$400,000。

113年 - 113 身心障礙特種考試_三等_財稅行政：租稅各論#119444

112年 - 112 地方政府特種考試_三等_財稅行政：租稅各論#118271

112年 - 112 原住民族特種考試_三等_財稅行政：租稅各論#116563

112年 - 112 高等考試_三級_財稅行政：租稅各論#115684

112年 - 112 身心障礙特種考試_三等_財稅行政：租稅各論#113919

111年 - 111 地方政府特種考試_三等_財稅行政：租稅各論#112579

111年 - 111 原住民族特種考試_三等_財稅行政：租稅各論#110702

111年 - 111 高等考試_三級_財稅行政：租稅各論#109677

111年 - 111 身心障礙特種考試_三等_財稅行政：租稅各論#107496

110年 - 110 地方政府特種考試_三等_財稅行政：租稅各論#104913