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20 If a large amount of “hot money” flows into Taiwan, what change will occur in the country’s balance of payments? (A) The current account balance decreases. (B) The current account balance increases. (C) The financial account balance decreases. (D) The financial account balance increases.

19 Which of the following policies is most consistent with the predictions of the Gravity Model of trade? (A) Encouraging domestic firms to increase research and development spending in order to reduce average production costs. (B) Reducing cross-border transportation and transaction costs through regional economic integration. (C) Requiring all firms to export goods while prohibiting them from importing products in the same category. (D) Dividing the domestic market into more administrative regions in order to increase product variety.

18 An international concert promoter receives US$1 million in ticket revenue from overseas and needs to convert the funds into British pounds to pay venue rental fees. The finance manager observes the following three spot exchange rates: US$1 = €0.8 €1 = £0.7 US$1 = £0.5 Assume that transactions can be conducted simultaneously in all three markets and that there are no transaction costs, bid–ask spreads, or quantity restrictions. Which of the following is correct? (A) There is no arbitrage opportunity. (B) The arbitrage profit is US$120,000. (C) The arbitrage profit is £50,000. (D) Whether a triangular arbitrage opportunity exists is not related to the British pound exchange rate.

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15.吳老太太抱怨中風後肌力減退許多,日常生活功能活動顯得吃力,要強化老太太的肌力,下列何者 恰當?①訓練初期,以向心收縮為優先 ②訓練時,先請病患主動維持在主要訓練肌群的中段長度 (mid-range),以產生較大的收縮強度 ③應檢查病患無不正常肌肉張力,再進行訓練 ④為避 免疲乏,不宜進行重量訓練 ⑤訓練時,應先採開鏈式(open-chain)的訓練模式較安全 (A)②③ (B)② (C)①④⑤ (D)②③④⑤

20 依中央政府普通公務單位會計制度之一致規定,甲機關主辦之公共工程由 A 公司得標,簽約時 A 公司依照合約提供有價證券 1,000 萬元作為履約保證,下列關於甲機關的會計分錄,何者正確?(A)借:保證品,貸:應付保證品(B)借:保管品,貸:應付保管品(C)借:保管有價證券,貸:應付保管有價證券(D)不作分錄

28 有關我國各種特種基金之敘述,下列何者錯誤? (A)營業基金供營業循環運用,除負有政策性任務者外,應以追求最佳盈餘為目標 (B)作業基金用於營業,經付出仍可收回,本著財務自給自足原則運作 (C)信託基金是為國內外機關、團體或私人之利益,依所定條件管理或處分的基金 (D)特別收入基金應在法律或政府指定之財源範圍內,提升資源使用效率

10 依行政罰法規定,違反行政法上義務之行為,由行為地、結果地、行為人之住所、居所或營業所、事務所 或公務所所在地之主管機關管轄,係屬於何種管轄類型之規定? (A)事務管轄 (B)土地管轄 (C)層級管轄 (D)專屬管轄

11 關於受委託行使公權力之個人或團體,下列敘述何者錯誤? (A)係以自己名義行使公權力 (B)於委託範圍內,視為行政機關 (C)其所為之行政處分,視為委託機關之行政處分 (D)於國家賠償事件,執行職務之人,於行使公權力時,視同委託機關之公務員