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3.根據銀行法第二十條規定,銀行分為商業銀行、專業銀行及下列何者? (A)工業銀行 (B)投資銀行 (C)信託投資公司 (D)金融控股公司

複選題49.A: Oh! You’re flying to England tomorrow. Are you all set for your big trip?(複選) B: I think so. It’s so difficult to figure out what to bring and what not to bring.  A: __________ B: No, I think I’m all set. A: In that case, I hope you have a great trip! (A) Can you do me a favor? (B) Need any help? (C) Do you want a hand with anything? (D) Are you ready to lend a helping hand?

複選題50.A: I just took the 1:30 p.m. Taroko Express from Hualien to Taipei, and I lost an iPad. B: Did you lose it in the train station or on the train?  A: I put it in my bag. My bag was on the overhead luggage rack, but now my iPad isn’t in the bag. I’m afraid it slipped out during the journey. B: I’m sorry. But don’t be upset. __________ (複選) (A) There’s still a good chance that it will show up. (B) I’ll help check with our lost and found to see if someone has picked it up. (C) I think you should return it to its rightful owner. (D) It might turn up in the lost and found

4 比較標的為與法定用途不符之交易,應先作適當之調整才能採用,此為何種調整? (A)情況調整 (B)價格日期調整 (C)區域因素調整 (D)個別因素調整

9.下列為甲公司 X5 年與應收帳款有關的資料:X5 年 1 月 1 日備抵損失$40,800;X5 年度沖銷呆帳$27,600;X5 年度已沖銷的應收帳款再收回$6,000。若 X5 年 12 月 31 日應收帳款總額為$550,000,淨額為$520,000,則甲公司 X6 年認列之 預期信用減損損失金額為何? (A) $10,800 (B) $19,200 (C) $27,600 (D) $30,000

16.甲公司於 X5 年以每股$200 購入乙公司普通股 5,000 股,另支付$5,000 手續費,甲公司將該筆投資分類為透過損益按公允價值衡量之金融資產。乙公司於 X5 年未宣告股利,X5 年底乙公司普通股每股公允價值為$210。甲公司 X5 年稅 前淨利為$800,000,若甲公司於購入乙公司股票時將其分類為透過其他綜合損益按公允價值衡量之金融資產,則 X5 年稅 前淨利應為何? (A) $750,000 (B) $755,000 (C) $800,000 (D) $805,000