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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%)

統計學

講師：Terry Tung

簡介：Ch1 敘述統計 1. 集中趨勢（Central Tendency）用來找出資料的中心點在哪裡： 平均數（Mean）、中位數...

考前60天◆經濟學

講師：Terry Tung

簡介：高普考、初考、三四五等、國營適用！ 個經＆總經 6 大章節分類(供需、成本、市場、凱因斯、成長、貨幣) 章...

教育統計

講師：Terry Tung

簡介：國家考試考古題整理

法學知識_特別法篇

描述：函授課程上課筆記

危險因子

描述：物理性危害

危害因子

描述：物理/化學性危害

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)

80.亨丁頓舞蹈症(Huntington disease)與下列何者的關聯性最低？ (A)體染色體隱性遺傳性疾病(autosomal recessive disease) (B)尾狀核萎縮(atrophy of the caudate nucleus) (C)殼核萎縮(atrophy of the putamen) (D)致病基因位於染色體 4p16.3