（二）作業基金的衡量焦點及會計基礎為何？（6 分）

（三）作業基金年度基本財務報告為何？（8 分）

（四）作業基金之會計處理，應依政府會計公報之規定辦理，惟若政府會計公報未規定者，應如何處理？（3 分）

（一）上述相關分錄。（24 分）

（二）編製 102 年度 1 月底結帳前歲出類平衡表。（6 分）

III. Develop a lesson plan of explicit teaching relative clauses.

IV. “Writing” will be one part of the future entrance exam. Read through the article below and design six writing questions according to【104學年度四技二專統一入學測驗共同科目英文科增加之非選擇題型】. After each question, state your methods of enhancing students' ability in answering each type of the questions. (30%) People have shaken hands for hundreds of years. It seems that the custom began long ago during dangerous times. A man would reach out his hand to another so that he could show that he was not carrying a weapon. From that, grasping the hand of the other is seen as a sign of good intentions. Originally, the custom of shaking hands was limited to men. The custom of women shaking hands did not occur until women started demanding equality with men. Of course, there is more than one way to shake a hand. But exactly what makes a good handshake? Robert E. Brown gives the answer in his book, The Art, the Power, the Magic: How to Read Hands That Talk. For example, to do the All-American Handshake, you have to look into the other person's eyes, grasp his or her whole hand, and pump it two or three times. According to Brown, this is the handshake of a good listener and a trustworthy person. Politicians and salespeople often use the Two-handed Shake because it seems so friendly. Two-handed shakers put their left hand on the other person's arm or shoulder as they shake hands. However, it's best to use it merely with good friends because this can feel too friendly to some people. Watch out for people with handshakes that pull your fingers, or twist and crush your hand. If you get one of these handshakes, the person may want to make you feel he or she is stronger than you. Two more uncomfortable handshakes are the Palm Pinch and the Dead Fish. A Palm Pincher shakes your hand with only a few fingers. In the Dead Fish Shake, the person's hand slides out of the handshake. It's possible that people shake hands these ways because they are embarrassed or shy. Shaking hands is an important part of body language. It can identify someone as truthful, friendly, powerful, or nervous. It's hard to be successful without mastering a good handshake, such as the All-American. If the All-American isn't your natural handshake, don't worry. Mr. Brown says that you can change your handshake with lots of practice. So, go on out there and start shaking hands. Just think of all the people you can meet.

一、根據金融監督管理委員會網站所載，金融監督管理委員會於 100 年專案業務檢查時，發現 A 保險經紀人公司有違反保險相關法令之情事，應依保險法第 167 條之 2規定核處立即改正，併處罰鍰新臺幣 120 萬元整。 1.裁罰時間：101 年 X 月 X 日 2.受裁罰之對象：A 保險經紀人公司 3.裁罰之法令依據：保險法第 163 條第 4 項規定。 4.違反事實理由及裁罰結果：該公司透過關係企業招攬財產保險業務，並委託關係企業內務人員檢核要保文件並代為簽署，……，分別核與保險法第 163 條第 4 項授權訂定之「保險經紀人管理規則」第 39 條第 21 款及第 16 款規定不符，應依同法第 167 條之 2 規定核處立即改正，併處罰鍰新臺幣 120 萬元整。……。 請依據上述內容，分別說明所提及之各項保險法令，與本案相關之規範內容為何？（25 分）

二、根據保險經紀人管理規則，有關保險經紀人經營再保險經紀業務之具體規範為何？（25 分）

一、試說明在建築物火災中，何謂「燃料控制燃燒（Fuel Controlled）」？（15 分）

二、製造或處理公共危險物品之設備有靜電發生之虞時，試述應如何有效消除靜電之危害？ （15 分）

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