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45. According to the passage, what can be inferred about the secret to the success of The Wall Street Journal? (A) It was successful because it was first published in New York City. (B) It was successful because it published several stock market indices. (C) It was successful because it provided honest and objective reporting. (D) It was successful because it was mainly concerned with stock markets.

46. What is the main idea of the passage? (A) The Dow Jones Industrial Average Index was first published in The Wall Street Journal. (B) The Wall Street Journal has gone national as its regional editions have become available. (C) Dow, Jones & Co. expanded a handwritten news bulletin into one of the world’s trustworthy financial newspapers. (D) Bribing newspaper reporters with stock or stock market tips was a common way for companies to obtain positive reports.

47. According to the passage, which of the following is NOT true? (A) The Wall Street Journal originated from a newsletter article. (B) The Wall Street Journal promised not to make public the names of the companies that were dishonest about their financial situations. (C) The invention of the Dow Jones Industrial Average Index came after the birth of the Wall Street Journal. (D) Companies did not succeed in bribing the reporters of The Wall Street Journal into giving them favorable coverage about their chance of becoming successful.

16 下列關於財務資訊品質特性之敘述,何者錯誤? (A)審慎性之運用可支持資訊之中立性。審慎性之運用指的是對費損與收益須有不對稱的認列方法。例如無形資產有減損時應認列損失,增值時不能認列利益 (B)員工挪用一百萬元之公款,對有上百億資產的公司來說,應屬重大之攸關資訊 (C)對於無法觀察的估計價值,若為選擇及運用適當程序正確發展而得,且清楚說明該金額為 一估計數,並解釋估計程序之性質與限制,則該金額為忠實表述之資訊 (D)具攸關性之資訊就是能讓使用者做的決策有所不同的資訊

19 丙公司 X3 年度綜合損益表的項目資訊如下:營業收入$2,000,000,營業成本$1,350,000,推銷費用$180,000,管理費用$70,000,國外營運機構財務報表換算之兌換利益$90,000,透過其他綜合損益按公允價值衡量之債務工具投資評價損失$30,000,不動產、廠房及設備的重估增值$80,000。假設所得稅率為 20%,請問當年度綜合損益總額為何?(A)$320,000 (B)$368,000 (C)$432,000 (D)$456,000

複選題49 下列何者不是瀝青混凝土鋪築時會使用的機具? (A) 鋪築機 (B) 鐵輸壓路機 (C) 膠輪壓路機 (D) 灑水機