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160.下列何者不是對外會計事項?(A)分配利潤給老闆(B)捐贈10萬元給慈濟功德會(C)支付員工薪水(D)辦公設備每年因逐年耗用而認列的折舊。

12.甲申請政府創業補助,已據實提供全部應揭露之資訊,並無任何隱匿或虛偽陳述之情事。主管機關因自身審查作業疏失,誤認甲符合補助要件,核准並發給補助款。甲信賴該補助處分之有效性,已將補助款用於購置經營所需設備。其後主管機關發現甲實不符合法定要件,依法撤銷原授益處分。甲主張其信賴補助處分並已支出資金,要求信賴補償。下列敘述何者最適當?(A)甲之信賴原則上值得保護,得請求就其信賴所受之損失予以補償,惟其補償範圍不得超過甲因該處分存續可得之利益(B)甲因客觀上受領非其應得之補助,縱無故意隱匿情事,其信賴仍當然不值得保護,不得請求任何補償(C)授益處分一經作成即永遠不得撤銷,主管機關不得撤銷原補助處分(D)主管機關只能提起民事訴訟請求返還不當得利,不能逕以行政處分撤銷原授益處分

6. If some countries implemented trade protection measures on AI chips to safeguard their domestic industries and maintain technological competitiveness. Considering the economic impacts of such trade protection, choose the right statement(s) among the follows. (A) Trade protection on AI chips will increase global innovation and reduce production costs in the long term. (B) Domestic AI chip manufacturers will benefit from reduced competition, but consumers may face higher prices and limited access to advanced technology. (C) International trade in AI chips will become less efficient, leading to an increase in the overall cost of AI chip production. (D) Trade protection measures will have no significant impact on domestic industries or international trade relations.

7. Choose the correct statement(s) about the Phillips curve from the options below. (A) If inflation expectations rise, the short-run Phillips curve shifts right, so that at any inflation rate unemployment is higher in the short run than before. (B) A policy that lowered the natural rate of unemployment would shift both the short-run and the long-run Phillips curves to the left. (C) An improved functioning of the labor markets will shift both the long-run Phillips curve and the long-run aggregate supply curve to the right. (D) A change in expected inflation shifts the short-run Phillips curve, but not the long run Phillips curve.