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24. Which of the following statements is incorrect? (A) Heteronuclear linear molecules can have a net dipole moment. (B) A molecular dipormenant is the dipole moment of the molecular taken as a whole. (C) Ionic bonding results from the transfer of electrons from one atom to another. (D) A molecule with polar bonds must be polar. (E) The distribution of electrons in a polar bond is closer to the more electronegative element.

19.下列何項通常不屬於保險科技創新應用需要考慮的議題? (A)新的行銷模式如何監理 (B)如何確保用戶資料的安全性 (C)傳統業務員技能再訓練 (D)風險分類會變得更加困難

27. 北投公司 X1 年 12 月 31 日應收帳款總額為$750,000,其中逾期 30 天以上之帳款共計$200,000;該公司估計未逾期帳款之損失率為 2%,逾期 30 天以上之帳款損失率為 20%。 若調整前備抵損失為貸餘$16,250,請問:該公司 X1 年度應提列多少預期信用損失於本期淨利? (A)$34,750 (B)$38,750 (C)$51,000 (D)$67,250

193. How much does the Ocean Giant weigh? (A) 20,000 tons (B) 40,000 tons (C) 50,000 tons (D) 65,000 tons

194. Why does Mr. Vance believe the invoice is incorrect? (A) The ship stayed for less than 12 hours. (B) The ship weighs less than recorded. (C) The new fees were effective when the ship visited. (D) The ship did not dock at Tacoma.

195. How much should Neptune Logistics be charged for the Ocean Giant's stop? (A) $5,000 (B) $7,500 (C) $10,000 (D) $3,000