最新資料

貨幣銀行學及票據法

會計學及貨幣銀行學

保險法規及強制執行法

115年 - 115 國立臺北大學_碩士班一般入學考試試題_法律學系公法學組：憲法#146433(8題)

115年 - 115-1 電動車機電整合工程師-初級能力鑑定_第二科：電動車機電整合概論#146411(50題)

115年 - 115-1 電動車機電整合工程師-初級能力鑑定_第一科：電動車概論#146410(50題)

115年 - 115 澎湖縣國民小學暨附設幼兒園教師/代理教師甄選試題：幼兒教育專業及學前特教專業知能(含國語文)#146389(100題)

115年 - 115 國立臺北大學_犯罪學研究所碩士班甄試入學招生考試試題：犯罪學#146357(4題)

115年 - 115-3合作金庫商業_新進人員甄試試題_一般金融人員_專業科目：含會計學、貨幣銀行學、法律常識(票據法/銀行法)#146331(70題)

115年 - [無官方正解]115-2 保險事業發展中心辦理 _防制洗錢與打擊資恐專業人員測驗試題：防制洗錢與打擊資恐法令及實務#146178(80題)

115年 - 115 高雄醫學大學_學生轉系考試試題︰英文#146089(36題)

115年 - 115 澎湖縣國民小學暨附設幼兒園教師/代理教師甄選試題：幼兒教育專業測驗含國語文#146056(107題)

115年 - 115 中華郵政股份有限公司_職階人員職階晉升甄試試題_專業職(一)晉升營運職：英文#146055(17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.

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%)

【國考助手】2025警察法規(中冊)：警械使用條例、集會遊行法、公務人員行政中立法

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8 公平交易法有關事業間聯合行為之敘述，下列何者錯誤？ (A)行為主體須為二以上彼此具競爭關係之同一產銷階段事業 (B)事業間具有以契約、協議或其他方式之合意或相互約束事業活動之行為 (C)效果須足以影響生產、商品交易或服務供需之市場功能 (D)主管機關不得以相當依據推定事業間具有聯合行為之合意

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 。

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)

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