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65 Defendant was not convicted of to commit a crime when the person with whom he conspired feigned agreement and at no time intended to go through with the plan. (A)conspiracy (B)constancy (C)consistency (D)contingency

69 To ensure all parties involved in civil proceedings are fairly and timely informed, a set of rules is created to determine how to properly deliver and exchange court papers and documents to and among the parties. Such rules are rules of . (A)circulation (B)communication (C)notification (D)service

6.胸廓擴張度(chest expansion)常被用來表示下列那個關節的活動度? (A)椎間關節(intervertebral joints) (B)肋椎關節(costovertebral joints) (C)肋胸骨關節(costosternal joints) (D)小面關節(apophyseal or facet joints)

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

1 依司法院大法官解釋意旨,稅捐稽徵機關應依職權調查證據,以探求個案事實及查明處分相對人, 並據以作成行政處分,且應以送達或其他適當方法,使已查得之行政處分相對人知悉或可得知悉 該項行政處分,俾得據以提起行政爭訟,係憲法何等原則或要求之展現? (A)行政行為應以誠實信用之方法為之 (B)法治國家正當行政程序 (C)行政行為之內容應具體明確 (D)有權利即應有救濟之訴訟權保障