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27.母親甲以自己名義,以自己為要保人兼被保險人向保險公司投保死亡保險,並以兒子乙為 保險受益人,如母親甲想將該保險向銀行辦理保險金信託,按現行銀行實務作業,有關保 險金信託之敘述,下列何者正確? (A)信託之委託人為甲;信託之受益人為乙 (B)信託之委託人為乙;信託之受益人為甲 (C)信託之委託人為甲;信託之受益人為甲 (D)信託之委託人為乙;信託之受益人為乙

12 在夫妻各類所得分開計稅下,有關當年度之財產交易損失之說明何者正確? (A)夫之財產交易損失可扣抵妻之財產交易所得,扣抵不足者可後延 (B)夫之財產交易損失可扣抵妻之財產交易所得,扣抵不足者不可後延 (C)夫之財產交易損失不可扣抵妻之財產交易所得,夫財產交易損失可後延 (D)夫之財產交易損失不可扣抵妻之財產交易所得,夫財產交易損失不可後延

14. As educators, we must be _____ of the diverse learning needs of our students to provide a truly inclusive environment. (A) oblivious (B) cognizant (C) skeptical (D) heedless

15. Despite being an expert in the field, he remained _______ during the meeting, preferring to listen to others' opinions first. (A) reticent (B) defiant (C) eager (D) loquacious

20. One of the ship crew, carpenter, takes the sounding of ______ every day to measure the amount of drains collected from different spaces onboard the ship. (A) monkey islands (B) shelter tanks (C) bilge tanks (D) bulkheads

21. Proper keeping of logbooks is of great value to shipowners especially in ______ of lives or property losses or damages. (A) awards (B) claims (C) perpendiculars (D) blessing