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2.幾個孩子在沙坑搭建公路系統,佔據了大部分的沙坑。小聰提著一桶水想把沙子弄濕 再蓋東西,但被其他幼兒趕走。小聰哭著向老師說:「老師,他們都不要跟我玩。」 下列何者是老師最合宜的解決辦法? (A)老師向小聰說:「我們來看看他們在玩什麼?」 (B)老師向小聰說:「我跟你一起玩,你想玩什麼?」 (C)老師向小朋友說:「你們要跟小聰一起玩,大家要相親相愛。」 (D)老師向小朋友說:「每個人都有權利可以玩,如果有人被拒絕了,那我就不再開放 沙坑了。」

27. FITT 原則中的 I 是指什麼? (A) Interest,興趣 (B) Interval,間歇 (C) Intensity,強度 (D) Instruction,指導

31. 期末依整學期技能、體適能、學習態度與表現給予總成績,較接近哪一評量概念? (A)Assessment of Learning (B)Assessment for Learning (C)Assessment as Learning (D)Diagnostic Assessment

9. Which of the following is the principal reason for the requirement to obtain a management representation letter from client management? (A) To reduce reliance on employee-completed internal control questionnaires. (B) To reduce reliance on analytical procedures that have been performed. (C) To replace assertions in the legal representation letter. (D) To complement other auditing procedures that have been performed.

10. Which of the following procedures would least likely help the auditor discover a subsequent event at the conclusion of the audit? (A) Reviewing and analyzing the latest available interim financial statements. (B) Reviewing the minutes of meetings with board of directors. (C) Reviewing the audit working papers. (D) Obtaining a legal letter from the client's attorney.

11. For effective internal accounting control, the accounts payable department should compare the information on each vender's voice with the (A) Receiving report and the purchase order. (B) Receiving report and the voucher. (C) Vendor's packing slip and the purchase order. (D) Vendor's packing slip and the voucher.