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66 Which is the best term for the effect of the court’s final judgment on the merits that is conclusive as to the rights of the parties on the cause of action? (A) exclusionary rule (B) stare decisis (C) precedent effect (D) claim preclusion

66 Lori suffers a loss of property covered by an insurance policy issued by Crafty Corp., and submits to Crafty Corp. the notice and proof of loss. The notice and proof fail to comply with requirements of the policy as to form and detail. Crafty Corp. does not point out the defects, but remains silent and evasive, telling Lori broadly to perfect her claim. The defects do not bar recovery on the policy because every contract imposes upon each party a duty of in its performance and enforcement. (A)honesty and honor (B)honesty and credibility (C)good virtue (D)good faith

35. 流川公司販售籃球用品,其 X3 年底之存貨成本為$92,000,估計售價為$94,600,估計銷售成 本$5,000。按照成本與淨變現價值孰低法,流川公司須認列多少備抵存貨跌價損失? (A)$0 (B)$2,400 (C)$2,600 (D)$7,600

41. 瑞源公司 108 年度稅前純益$45,000,所得稅率 25%,利息費用$5,000,請問瑞源公司利息保障倍數為何? (A)8.5 (B)10 (C)5.63 (D)12

44. 某公司 X2 年度每股市價為 160 元,每股盈餘為 20 元,每股帳面價值為 10 元,則該公司的本益比應為: (A)16 (B)20 (C)7.5 (D)8

將下列時間複雜度依優劣的情況排序,何者正確? ①O(n) ②O(log2 n) ③O(1) ④O(n!) ⑤O(n2) ⑥O(n log2 n)(A)③②⑥①④⑤(B)③②⑥①⑤④(C)③②①⑥⑤④(D)③②①⑥④⑤