2. 該公司2010 年6 月30 日及12 月31 日之付息分錄。

沒有 【段考】高一地理上學期 權限，請先開通．

(二) 延續第(一)小題，於交換日秋雨公司估計換入資產之剩餘耐用年限為3年，殘值為$100,000，公司採年數合計法提列折舊。至2011年12月31日時，因出現減損跡象，是日公司估計該資產之淨公允價值為$200,000，使用價值為$240,000，原剩餘耐用年限與殘值之估計不變。請為秋雨公司作2011年12月31日必要之折舊與資產減損分錄，以及2012年12月31日之折舊分錄。

(二) 假設題目中製成品之單位淨變現價值改為$795， 其餘資料不變，則該公司應認列之存貨跌價損失金額為若干？

(三) 說明認列存貨跌價損失之相關科目，應如何報導於財務報表。

【已刪除】(二) 陽光公司於2010 年10 月8 日利用閒置資金購買下列三種股票進行投資，相關資料如下： 陽光公司係採曆年制，除前述三投資外，並未再進行其他投資。所投資之A 公司普通股於2011 年度間已全數出售，假設該三家被投資公司均未發放股利。 試作：（9 分） 陽光公司 2010 年12 月31 日與2011 年12 月31 日必要之投資評價分錄。

沒有 【段考】高二地理上學期 權限，請先開通．

沒有 【段考】高二地理上學期 權限，請先開通．

V.中譯英 10% (將以下中文譯成適當的英文)  音樂能強烈影響情緒，而對年長者而言，流行音樂裡對老化的負面描述恐怕令人沮喪。研究人員指 出，他們分析 76 首歌曲中觸及老化議題的歌詞所傳達的老化形象，他們發現多數形象為負面。在音樂中， 老化通常與依賴、脆弱及肉體衰退有關，而非魅力；這個研究顯示出社會及流行文化中年齡歧視的一個 層面。我們的社會看重年輕人而邊緣化老人,這現象甚至可能形塑我們的公共及社會政策。

VI. 試題評鑑 20% (將文章改寫成 150 到 250 字，並設計為適合高三生作答的 10 題克漏字題目，要含選項及答案)   Google's self-driving car chief has urged lawmakers to ensure the US sets consistent laws for the technology. Chris Urmson told a Senate hearing that the US Transport Secretary should be given authority over the matter rather than leaving it to individual states. He also reiterated his company's view that it would be safer if passengers were not able to override a vehicle's autonomous systems. That contrasts with the view of California's regulator. The state's Department of Motor Vehicles published draft rules in December that said a trained human must still be able to take control. Mr. Urmson noted that 23 states had now set a total of 53 pieces of legislation relating to self-driving vehicles, some of which are at odds with each other   "We currently face a growing patchwork of state laws and regulations on self-driving cars that has the potential to become unworkable," Mr. Urmson said. "If every state is left to go its own way, it would be extremely impractical to operate an autonomous vehicle across state boundaries.” His view was supported at the Senate Commerce Committee by the pick-up service, Lyft, which has partnered with General Motors to develop their own driverless cars. "The worst possible scenario for the growth of autonomous vehicles is an inconsistent and conflicting patchwork of local, municipal and county laws that will hamper efforts to bring autonomous vehicle technology to market," said Joseph Okpaku, Lyft's director of public policy. "Regulations are necessary, but regulatory restraint and consistency is equally as important if we are going to allow this industry to reach its full potential.”   The risks posed by self-driving cars in their existing state were highlighted last month when one of Google's cars caused a collision with a bus in Santa Clara, California. One robotics expert at the hearing urged the senators to resist pressure to permit the public to use self-driving cars too soon, and said the National Highway Traffic Safety Administration (NHTSA) should take greater leadership over tests in the meantime. Prof Missy Cummings from Duke University added that she thought that the "self-driving car community" had been "deficient" in the way it had carried out its experiments to date. "I perceive there to be a rush to field systems that are not ready for widespread deployment," she explained. "One issue is operation in bad weather, including standing water on roadways, drizzling rain, sudden downpours and snow." Coupling these limitations with the inability of self-driving cars to follow a traffic policeman's gestures—especially on a rainy day in a poncho—means self-driving cars should not really be operating near elementary schools at this time. "Another major problem with self-driving cars is their vulnerability to malevolent or even prankster intent. For example, it is relatively easy to spoof the GPS of self-driving vehicles, which involves hacking into their systems and driving them off course. "Additionally, recent research has shown that a $60 laser device can trick self-driving cars into sensing objects that are not there."    Prof Cummings also took aim at Mr. Urmson's statement that Google's self-driving cars had now travelled 1.4 million miles on the roads, noting that New York's taxi cab fleet went further in little over a day. She suggested that 275 million miles must be driven fatality-free before self-driving cars could be said to be safer than human-controlled vehicles. In the meantime, Prof Cummings said companies needed to be more transparent about the tests they carried out. One of the tech firms responded by highlighting that self-driving vehicles employed multiple sensors at the same time. "Each of those technologies has strengths and weaknesses," explained Delphi's Glen Devos." In some cases vision or Lidar, a laser-based system, may be compromised by weather, but radar is very strong in weather. "It's absolutely true that sensors have strengths and weaknesses, but by combining those sensors you end up with a much more capable package, certainly with greater perception capability than an individual human driver relying on vision alone."

VII.英文作文 20% If you can coordinate a two-hour speech for all the freshmen in Taichung Second Senior High School, which speaker(s) will you invite and why