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22 甲公司 X6 年度採用權益法認列之關聯企業及合資損益之份額為$500,000(利益);採用權 益法認列之關聯企業及合資之其他綜合損益之份額為$300,000(利益)。若 X6 年間無任何 買進或賣出關聯企業及合資投資之交易,X6 年度採用權益法之投資淨增加$50,000,該公司 將收取股利列為投資活動之現金流量,則採間接法編製現金流量表時,營業活動現金流量應 列報調節項目及金額為何? (A)扣除採用權益法之投資淨增加$50,000 (B)扣除採用權益法認列之關聯企業及合資損益份額$500,000(利益) (C)扣除採用權益法認列之關聯企業及合資之其他綜合損益份額$300,000(利益) (D)扣除採用權益法認列之關聯企業及合資之綜合損益份額$800,000(利益)

12.依郵政儲金匯兌法規定,下列敘述何者正確? (A)定期儲金之利息免一切稅捐 (B)郵政匯兌除電匯外,應以郵政匯票或郵政劃撥為憑 (C)郵政禮券受款人之兌領請求權,自發票日起算,三年間不行使,因時效而消滅 (D)存簿儲金,每一人或每一團體僅得為一戶

複選題37. Which of the following are synonyms or related terms for "Violation" of the law? (A) breach (B) infringement (C) compliance (D) offense (E) transgression

複選題38. Under "Miranda Rights", which actions are required during a custodial interrogation? (A) advising the suspect of their right to remain silent (B) warning the suspect that anything they say can be used in court (C) providing a lawyer if the suspect cannot afford one (D) informing the suspect that they can stop the questioning at any time (E) forcing the suspect to sign a confession immediately

複選題39. Choose the terms that describe "Law Enforcement Actions". (A) apprehension (B) detention (C) interrogation (D) negotiation (E) mitigation

50. 下列「 」中的疊字詞,何者前後意義相同? (A)青青子衿,「悠悠」我心/念天地之「悠悠」,獨愴然而涕下 (B)「落落」窮巷士,抱影守空廬/「落落」盤踞雖得地,冥冥孤高多烈風 (C)一心抱「區區」,懼君不識察/感君「區區」懷,君既若見錄,不久望君來 (D)無邊落木「蕭蕭」下,不盡長江袞袞來/「蕭蕭」兩鬢黃塵,騎驢漫與行人語