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115年 - 115 高等考試_三級_地政：土地法規（包括土地登記）#142337(4題)

115年 - 115 高等考試_三級_公平交易管理、智慧財產行政：公平交易法#142336(8題)

115年 - 115 高等考試_三級_經建行政：貨幣銀行學#142335(9題)

115年 - 115 高等考試_三級_海洋行政：海洋事務總論#142334(29題)

115年 - 115 普通考試_法律廉政、財經廉政：公務員法概要（包括任用、服務、保障、考績、懲戒、交代、行政中立、利益衝突迴避與財產申報）#142333(6題)

115年 - 115 高等考試_三級_司法行政：行政法與行政救濟法#142332(4題)

115年 - 115 高等考試_三級_檔案管理：檔案管理學#142331(4題)

115年 - 115 高等考試_三級_金融保險：保險學#142330(4題)

115年 - 115 高等考試_三級_智慧財產行政：智慧財產法規（包括專利法、商標法及著作權法）#142329(4題)

115年 - 115 高等考試_三級_法制：民法與民事訴訟法#142328(4題)

20. Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those criteria? (A) The client must accept full responsibility for the financial statements. (B) The client is required to file an annual report, including audited financial statements, with the government. (C) The CPA must not assume the role of employee or of manager. (D) The CPA must follow applicable auditing standards.

19. Julie and Lisa are sisters. Julie is a CPA auditing the company where Lisa works. Julie's independence is impaired if (A) Lisa is the controller. (B) Lisa owns 2% of the company. (C) Lisa is the marketing department manager. (D) All of the above.

18. Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files? (A) It is usually more difficult to detect transposition errors. (B) Transactions are usually authorized before they are executed and recorded. (C) It is usually easier for unauthorized persons to access and alter the files. (D) Random error associated with processing similar transactions in different ways is usually greater.

(3) In reality, what kind of the current resolution do both U.S. and China adopt to mitigate the negative impact of trade war? (5%)

(2) If both U.S. and China could cooperate with formulating their respective trade strategies, what is the best trade strategy for each country? Please analyze the best strategy for each country according to the above table. What are possible ways for both U.S. and China to cooperate with formulating their respective trade strategies? (15%)

(1) Suppose both U.S. and China have two trade strategies to follow: free trade or protection, e.g., imposing tariff on the products of the other country. Suppose also that the net payoffs of the combinations of the strategies of both U.S. and China are summarized in the following table:If both U.S. and China act individually, what is the best trade strategy for each country? Please analyze the best strategy for each country according to the above table. (10%)

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第23條

課程：【警鴿】2025警察法規(下):行執法、集遊法、中立法
章節：集會遊行法

描述：第23條（危險物品之禁止攜帶） ﹝1﹞集會、遊行之負責人、其代理人或糾察員及參加人均不得攜帶足以危害他人...

第24條

課程：【警鴿】2025警察法規(下):行執法、集遊法、中立法
章節：集會遊行法

描述：第24條（警察人員之維持秩序等） ﹝1﹞集會、遊行時，警察人員得到場維持秩序。﹝2﹞主管機關依負責人之請...

第25條

課程：【警鴿】2025警察法規(下):行執法、集遊法、中立法
章節：集會遊行法

描述：第25條（主管機關之警告、制止或命令解散） ﹝1﹞有左列情事之一者，該管主管機關得予警告、制止或命令解散...

1. The analogy imbedded in Mary’s comments is taken as _________ John’s laziness. (A)activating (B) inducing (C) suggesting(D)inactivating

12 下列何者非屬公務員懲戒法所定之懲戒方式？ (A)停職 (B)免除職務 (C)休職 (D)撤職

56. 下列何種業務屬於地政機關辦理？ (A)建築線指示 (B)施工中鋼筋查驗 (C)地界線鑑界 (D)申報開工 。

26.依郵件處理規則規定，郵局認為郵件內裝有禁寄之物品，得請寄件人當面拆驗。若當事人拒絕拆驗，郵局應如 何處理？ (A)強制拆驗 (B)沒收郵件 (C)不予遞送 (D)報警處理

27.依郵件處理規則規定，航空郵件收寄後，因不可歸責於中華郵政公司之事由致改由其他郵路運送時，已付之航 空資費如何處理？ (A)全額退還 (B)退還半數 (C)不予退還 (D)抵作其他郵資

15. 依據115年修正後職業安全衛生管理辦法規定，職業安全衛生委員會增列考核之職責，下列何者為修法主要用意？ (A)強化單位整體績效管理之評核 (B)完善安全衛生事項建議機制 (C)縮短審議安全衛生事項時間 (D)深化承攬管理協調能力