四、試說明觀光旅館之籌設流程及相關規定。（25 分）

四、英文作文：請注意文章的內容、組織、字彙、句型、文法。（30 分） Please write an essay (about 300 words) in which you introduce FOUR Taiwan’s most important holidays and FOUR most important western holidays. Please describe in detail how Taiwanese and western people celebrate these holidays and compare the differences and similarities between our holidays and those western holidays.