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115年 - 115 專技高考_會計師：高等會計學#143691(46題)

115年 - 115 專技高考_專利師（選試專業英文及物理化學）、專利師（選試專業日文及物理化學）：物理化學#143690(12題)

115年 - 115 專技高考_會計師、不動產估價師、民間之公證人：國文（作文）#143689(2題)

115年 - 115 專技高考_專利師：專利代理實務#143688(9題)

115年 - 115 專技高考_會計師：稅務法規#143687(40題)

115年 - 115 專技高考_專利師：普通物理與普通化學#143686(50題)

115年 - 115 專技高考_民間之公證人：中華民國憲法#143685(8題)

115年 - 115 專技高考_專利師（選試專業英文及計算機結構）、專利師（選試專業日文及計算機結構）：計算機結構#143684(10題)

115年 - 115 專技高考_會計師：審計學#143683(38題)

115年 - 115 專技高考_不動產估價師：民法物權與不動產法規#143682(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.

(b) Please graphically analyze the impact of the Brexit deal on the equilibrium interest rate, exchange rate, general price level, and GDP of the UK economy. (10%)

(a) What are the key points of the Brexit deal on trade and services and qualifications, respectively? What do those key points mean? (10%)

(c) Due to the fact that Taiwan has a close trading relationship with U.S., please graphically analyze the effect of severe COVID-19 coronavirus in U.S. on the equilibrium interest rate, exchange rate, general price level, and GDP of Taiwan. (10%)

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講師：陳耘得

簡介：1231231313

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講師：陳耘得

簡介：123213213

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講師：陳耘得

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監獄行刑法

描述：第5、6頁

品管

描述：機電班

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描述：1

10 有關行政執行法損失補償之規定，下列敘述何者正確？ (A)人民因執行機關違法實施即時強制，致其財產遭受損害時，得請求損失補償 (B)對於執行機關所為損失補償之決定不服者，得依法提起聲明異議 (C)損失補償之請求權時效最長為 5 年 (D)執行機關對於特別損失補償之請求，應於收到請求書後 10 日內決定之

32 下列關於權利能力與行為能力之敘述，何者錯誤？ (A)人之權利能力，始於出生，終於死亡 (B)受輔助宣告之人，無行為能力 (C)法人於法令限制內，有享受權利負擔義務之能力。但專屬於自然人之權利義務，不在此限 (D)權利能力及行為能力，不得拋棄

32. 依公共工程製圖手冊地形測用下列何者表示道路中心樁？ (A)⊕ (B)⊙ (C)＊ (D)‧ 。

33. 依建築平面圖符號表示 (A)雙開窗 (B)雙開門 (C)雙扇自由門 (D)逃生窗 。

29.依郵件處理規則規定，掛號郵件若有下列何種情形，仍可投入 i 郵箱？ (A)外包裝出現破損 (B)附有回執 (C)體積過大致無法投入 (D)未逾公告金額之代收貨款郵件

20. 依據高壓氣體安全規則規定，下列何種物質之高壓氣體設備應具備適應其設置場所及該氣體種類之防爆性能構造？ (A)氨氣 (B)氬氣 (C)溴甲烷 (D) 丙烷