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8 甲公司於 X2 年初以$1,100,000,另加$12,000 交易成本,發行 4 年期之可買回公司債,面額 $1,000,000,票面利率 5%,每年 12 月 31 日付息。甲公司得自 X3 年 12 月 31 日起,按面額 110 另加應計利息買回該公司債,發行時該買回權資產之公允價值經評估為$50,000。公司認 為買回權與公司債兩者之經濟特性及風險並未緊密關聯,因此單獨認列嵌入式衍生工具。甲 公司對公司債採攤銷後成本處理,則 X2 年初發行此可買回債券時公司債之入帳金額為何? (A)$1,062,000 (B)$1,088,000 (C)$1,138,500 (D)$1,161,500

77.下列何種免疫組織化學染色,可作為C-cell adenoma的特異性區別診斷? (A)chromogranin (B)calcitonin (C)TTF-1 (D)thyroglobulin

72.出、進口帳款承購間所簽訂之書面協議若與國際應收帳款承購統一規則(GRIF)互相牴觸時,下列敘述何者正確? (A)書面協議優先於規則(GRIF) (B)規則(GRIF)優先於書面協議 (C)由出口帳款承購商決定優先次序 (D)由進口帳款承購商決定優先次序

18. Ann: Hey, I'm writing my resume. What should I put first? Ben: You can list your education first. Ann: What's next? _______. Ben: Yes. My advice is that you list your past jobs going backwards in time, from your last job to your first job. (A) Your job plan? (B) My work experience? (C) When to start working? (D) Why applying for this job?

19. Dave: Grandma, you need to renew your driver's license if you want to keep driving. Grandma: But I'm just 71. I thought only people over 75 had to do it. Dave: Not anymore. The new rules say people have to renew their licenses at 70 now.  Grandma: That won't be a problem. I'm very healthy. _______.  Dave: I totally agree, Grandma. I believe I'll still get rides from you. (A) Maybe I should sell my car right now. (B) Maybe it's time for me to stop driving. (C) I'm sure I can get my license renewed. (D) I'll wait until I turn 70 to renew my license.