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48 The women appear to have been kidnapped from their native villages and forced to provide sexual services; they are likely the victims of ______ . (A) social work (B) heroin addiction (C) human trafficking (D) domestic violence

50 Those who plan to travel abroad are urged to have the COVID-19 ______ before their departure to build immunity against the virus. (A) vaccine (B) accentuation (C) diagnosis (D) infection

5 X6 年度東文公司銷售機器設備,並附帶 3 年的保證型保固服務。根據歷史經驗,履行保固責任的成本估計在銷售後第一年、第二年與第三年分別為銷貨收入的 2%、4%與 5%。X6 年到 X8 年之銷貨與實際售後服務保證費用如下:試問 X8 年 12 月 31 日東文公司應報導的產品保固負債準備金額為: (A)$0 (B)$161,000 (C)$198,400 (D)$340,600

22.有關「進口開狀」的敘述,下列何者錯誤? (A)除非進口商已全額結匯,開狀銀行為確保債權,運送單據須以開狀銀行為受貨人 (B)對於異常大額之信用狀,開狀銀行可洽請開狀申請人於信用狀規定須提示由指名之公證公司出具之驗貨報告 (C) 2009 年協會貨物保險條款之基本條款,並不包含 INSTITUTE CARGO CLAUSES ( A ) (D)除非信用狀特別要求,商業發票不須簽署

11. All managers were called to propose plans to _____ the company’s continuing decline in sales. (A) gravitate (B) excavate (C) abduct (D) reverse

15. After a very long discussion, the jury still could not reach a _____ decision. (A) predictable (B) unanimous (C) concessional (D) skeptical