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技檢◆建築製圖應用-手繪圖 -丙級
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最新試卷
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)
115年 - 115 專技高考_民間之公證人:民法#143681(3題)
115年 - 115 專技高考_民間之公證人:公證法#143680(8題)
115年 - 115 專技高考_植物診療師:植物生理及生理障礙診斷與治療學#143679(80題)
115年 - 115 專技高考_植物診療師:農藥藥理與應用學#143678(80題)
115年 - 115 專技高考_植物診療師:植物栽培管理及土壤與肥料學#143677(80題)
最新試題
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.
最新申論題
6. Taipei Company produces basketballs that it sells for $40 each. At capacity, Taipei can produce 60,000 units a year. The costs of producing and selling 60,000 units are as follows: | | Unit cost | Total costs | | --- | --- | --- | | Direct materials | $15 | $900,000 | | Direct labor | $4 | $240,000 | | Variable manufacturing overhead | $3 | $180,000 | | Fixed manufacturing overhead | $6 | $360,000 | | Variable marketing costs | $4 | $240,000 | | Fixed marketing costs | $3 | $180,000 | Required: Suppose Taipei Company is currently producing and selling 50,000 basketballs. Tainan Company wants to place a one-time only special order for 8,000 basketballs at $25 each. Taipei Company will not incur variable marketing costs for this special order. Should Taipei Company accept this order? Please show your calculations. (15%)
(2). Calculate the residual income for HD if XYZ has a required rate of return of \(8\%\). (10%)
5. XYZ Company makes a special kind of television called HD. To produce HD, XYZ used $10,000,000 of assets at the beginning of 2018 and $14,000,000 of assets at the end of 2018. Other costs to produce HD are as follows: Direct materials $6,000 per unit Direct labor $100 per direct labor hour Indirect manufacturing cost $200 per machine hour The marketing costs for HD are $800,000 in 2018. During 2018, XYZ produced and sold 1,000 units of HD using 8,000 direct labor hours and 6,000 machine hours. HD is sold for $10,000 each. Required: (1). Assuming XYZ defines investment as average assets during the period, calculate the return on investment for HD. (10%)
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1 依「各級警察機關學校武器彈藥統籌調配辦法」有關之規定,下列敘述何者正確? (A)各級警察機關之武器彈藥,由中央編列預算(B)警用武器彈藥之保養,由中央編列預算辦理(C)警用武器彈藥之修理,由中央編列預算辦理(D)中央警察大學武器彈藥,由內政部統籌調配
27. 同一樓層高度不同者樓層高度依 (A)該樓層容積/室內樓地版面積 (B)最高距離 (C)最短距離 (D)最高加最短/2 。
28. 依 CNS 建築圖符號規定 表示 (A)逆止閥 (B)過濾器 (C)控制閥 (D)蝶閥 。
30.某甲交寄一件以外箱尺寸計費之國內包裹,長寬高合計為 100 公分,內容物實際市價為新臺幣1,000 元。若該包裹於運遞途中全部遺失且應予補償,依郵件處理規則規定最高可獲多少補償金? (A)新臺幣 575 元 (B)新臺幣 865 元 (C)新臺幣 1,000 元 (D)新臺幣 1,155 元
31.依道路交通安全規則規定,行車速度,在設有快慢車道分隔線之慢車道,時速不得超過? (A) 50 公里 (B) 40 公里 (C) 30 公里 (D)無規定
11.下列何者不是由腦下腺前葉(anterior lobe of pituitary gland)分泌? (A)甲狀腺刺激素(thyroid-stimulating hormone) (B)生長激素(growth hormone) (C)升壓素(vasopressin) (D)濾泡刺激素(follicle-stimulating hormone)