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統測◆20藝術群影視類◆(一)專業藝術概論(影視)

統測◆20藝術群影視類◆(二)展演實務、音像藝術展演實務(影視製作概論)

沉積學

115年 - 115 台灣金融研訓院第 22 屆金融科技力知識檢定測驗試題：金融科技力#146776(60題)

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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.

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%)

民法

講師：winnie

簡介：課程內容幫考生收集法條重點,可快速分辨出法條考點及整理相關考試內容

【高普考】會計法規概要/會計審計法規

講師：0000

簡介：以PPT之形式呈現課程。

111

講師：IDeath

簡介：111555555

刑事法詞彙、犯罪行為與鑑識

課程：高普考／三四等／高員級英文：文法、字彙、閱讀、翻譯與作文依考點系統整理
章節：第 23 章 法律、司法與國際法英文

描述：學習重點 掌握刑事程序的詞彙鏈：indictment（起訴）、verdict（裁決）、conviction（定罪）、penalty（刑...

訴訟程序、管轄與法律商事術語

課程：高普考／三四等／高員級英文：文法、字彙、閱讀、翻譯與作文依考點系統整理
章節：第 23 章 法律、司法與國際法英文

描述：學習重點 掌握民事訴訟、訴訟書狀與管轄權的基本英文，能從法律固定搭配判斷答案。 區分暫時禁制令與永久...

契約責任、侵權救濟與法律專業概念

課程：高普考／三四等／高員級英文：文法、字彙、閱讀、翻譯與作文依考點系統整理
章節：第 23 章 法律、司法與國際法英文

描述：學習重點 從條款效果辨識「責任上限」「完全免責」「補償他人損失」與「保證」，掌握 limitation、exclusi...

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

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 。

29. 綠覆率指綠覆面積與下列何者面積之百分比？ (A)法定空地 (B)建築面積(C)基地面積 (D)樓地板面積 。

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

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)

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