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57 Ken operates a fireworks factory in a highly populated city. Without any negligence, the factory explodes and damages Emma’s apartment nearby. Since Ken is engaging in abnormally dangerous activity, Ken is liable for Emma’s loss. (A)strictly (B)strict (C)no-fault (D)absolute 代號:4901 頁次:12-11

67 The Commerce Clause refers to Article 1, Section 8, Clause 3 of the U.S. Constitution, which gives Congress the power “to regulate commerce with foreign nations, and among the several states, and with the Indian tribes.” Our case law firmly establishes Congress’ Commerce Clause power to regulate purely local activities that are part of an economic “class of activities” that have a substantial effect on_________ . (A) state affairs (B) intrastate commerce (C) foreign affairs (D) interstate commerce

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

8. Some people are concerned about the health effects of food __________, which are often used to enhance flavor or prolong shelf life. (A) fibers (B) additives (C) ingredients (D) nutrients