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最新試卷
115年 - 115 司法特種考試_三等_檢察事務官財經實務組:審計學#143435(8題)
115年 - 115 司法、海岸巡防特種考試_四等_各類科組:英文#143434(20題)
115年 - 115 司法、海岸巡防特種考試_四等_各類科組:法學知識(包括中華民國憲法、法學緒論)#143433(30題)
115年 - 115 司法、調查特種考試_三等_司法事務官財經事務組、檢察事務官財經實務組、財經實務組:中級會計學#143432(14題)
115年 - 115 調查特種考試_三等_各組別:英文#143431(20題)
115年 - 115 司法特種考試_三等_檢察事務官電子資訊組:程式語言#143430(17題)
115年 - 115 調查特種考試_三等_各組別:綜合法政知識(包括中華民國憲法、法學緒論、兩岸關係)#143429(30題)
115年 - 115 司法特種考試_三等_心理測驗員:心理及教育統計學#143428(14題)
115年 - 115 調查特種考試_三等_化學鑑識組、醫學鑑識組:有機化學#143427(23題)
115年 - 115 司法、海岸巡防特種考試_五等_各類科:國文#143426(45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%)
(1). Assuming XYZ defines investment as average assets during the period, calculate the return on investment for HD. (10%)
最新課程
【警鴿】警察情境實務(完整收錄歷年特考題、附SOP)(下)
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課程特色: ●收錄警察特考歷屆試題,幫助考生熟悉考試內容和形式。 ●針對警察工作情境,提供真實案例和實務...
【警鴿】刑法總則(一)
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Shelly
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test test 123
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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
26. 依建築技術規則,學校教室天花板淨高不得小於 (A)3 公尺 (B)2.5 公尺(C)2.1 公尺 (D)1.7 公尺 。
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 。
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