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研究所、轉學考(插大)-近代物理學
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110年 - 110 國立清華大學碩士班考試入學試題_聯合招生:近代物理#105281
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Part A. Please answer the questions "in brief'. (Explanation is NOT necessary.)
1. Please specify the (1) Symbols, (2) Values of Ranges and their Correlations
of the (A) Principal, (B) Orbital angular and (C) Magnetic quantum numbers.
其他申論題
一、甲為經營貨物進出口買賣公司,於公司營利事業所得稅申報中,列報其 營業收入、進貨成本與營業費用,各自為若干元。其中,列報為營業成 本與營業費用部分,因所列舉開立發票遭該管稅捐稽徵機關查獲,係屬 於向非實際進貨對象之虛設行號乙所購進發票,該管稅捐稽徵機關據此 乃將上開發票上所列金額全數予以剔除,重新計算甲之營利事業應稅所 得額而為課稅。甲主張該管稅捐稽徵機關將系爭之營業成本與營業費用 全額予以剔除,實不合理,係違反企業受憲法保障生存權,上開主張是 否有理?又該管稅捐稽徵機關之課稅處分是否適法?
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二、甲申報民國107年個人綜合所得稅時,將其植牙費用列報醫藥費用作為 列舉扣除額,計算淨額繳納所得稅。嗣後該管稅捐稽徵機關將該植牙費 用予以剔除並命為補稅之處分,惟並未說明剔除之理由。甲認為該補稅 處分未記明理由已構成違法。試問:甲之主張有無理由?若甲之主張有 理由,則稅捐稽徵機關於復查決定中說明剔除之理由者,是否發生補正 之效力?
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三、在所得稅法採取年度課稅原則下,同法第39條第1項但書規定容許公司 組織之營利事業,在法定條件下得適用跨年度之盈虧互抵。依據司法院 釋字第427號解釋,上開規定之性質係屬「鼓勵誠實申報納稅」之租稅優 惠規範,請依稅法基本原則據以分析其見解是否妥當?
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(c) If the true data generating process contains a constant term suchthatwhere u: is a random error term. Is the estimator derived in part (a) unbiased?Show your work and explain carefully.
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(1) a Co atom (atomic number = 27)
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and (2) , in terms of s, p, d.
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3. Please write down THREE Phenomena concemning photons transferring energies to matters/particles.
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4. Which experiment(s) or phenomenon(a) is/are related to the concept of "Quantum"? (A) Blackbody radiation, (B) Photoelectric effect, (C) Compton scattering, (D) Bremsstrahlung and (E) Zeeman effect.
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5. Which equipment(s) is/are related to the theories or concepts of "Quantum"? (A) Scanning tunneling microscope,(B) Transmission electron microscope, (C) Atomic absorption spectrometry and (D) Rutherford backscattering spectrometry. Part B. Please answer the questions "in detail".
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6. (1) What the is the Heisenberg Uncertainty Principle? (Please write down TWO types of equations and explain their meanings.)
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