19 線性所得稅的稅收（T）為對所得（Y）超過免稅額（F）的部分採比例稅率（t）課徵：T = t (Y-F) ；
在此稅制下，有關平均稅率（AT）、邊際稅率（MT）之敘述，下列何者正確？ (A)AT、MT 都與 F 呈反向變動 (B)AT 與 F 呈反向變動，MT 與 F 無關 (C)AT 與 F 無關，MT 與 F 呈同向變動 (D)AT、MT 都與 F 呈同向變動
10 Leaders, at the very minimum, require setting a direction and influencing their _______in the
company to move toward that direction. (A) subscribers (B) substitutes (C) substances (D) subordinates
請依下文回答第 41 題至第 45 題： We live a fast-paced life. Everything happens quickly nowadays, and efficiency is the key theme of our society. Email has replaced the paper letter. Words flow from our fingertips faster than ever before, but not everyone is happy about it. Some people prefer writing slowly. Tom Hanks, American actor, director, filmmaker, and collector of more than 100 typewriters, is one of them. The 58-year-old Oscar winner is__41__the sound his typewriters make. He can choose from a variety of them, each of which__42__its own sound. The volume and rhythm are determined by the force with which the fingers hit the keys. The collecting process itself, hunting and searching for rare pieces, is also a great pleasure. The__43__, however, is often tied to the price tag. Some vintage typewriters cost hundreds of dollars or more. Luckily his acting career is lucrative enough to pay for his hobby. Tom Hanks is not alone. More and more young people are tired of digital technology and looking for a better experience of writing. They enjoy typing because they can focus on thinking; they would not be__44__by email, googling, or Facebook.__45__ , typewriters are entirely powered by your fingertips. They do not require electricity, so you can gracefully carry on writing in a sudden power outage. 【題組】41 (A) attending to (B) weary of (C) insisting on (D) fascinated with
請依下文回答第 16 題至第 20 題 Bertie, a dog, had been left in a car in direct sunlight on the roof level of the multistory car park in SaffronWalden at midday yesterday. Firefighters were called to __16__ it from a boiling car after supermarket staffcouldn’t find its owner. While Bertie was __17__ in the car, its owner was shopping in the supermarket.Firefighters then broke a window to __18__ it. DogsTrust, a dog welfare charity, __19__ that pets can die in just 20 minutes if left in a hot car, even if the windows are left open. Saffron Walden Fire Station is now urgingpet owners to keep pet safety and welfare in mind, as the UK is set for soaring __20__ this weekend. 【題組】19 (A) acclaims (B) refutes (C) disapproves (D) warns
請依下文回答第 21 題至第 25 題 We know that a lack of sleep will prevent your brain from being able to make new memories, so it’s __21__ withoutsleep the memory inbox of the brain shuts down and you can’t commit new experiences to memory. So thosenew __22__ informational emails are just bounced. You can’t essentially make and create those newmemories. We also know that a lack of sleep will __23__ an increased development of a toxic protein in thebrain and that is associated with Alzheimer’s disease. It is during deep sleep at night __24__ a sewage systemwithin the brain starts to wash away this toxic protein. So if you’re not getting __25__ sleep each and everynight, more of that Alzheimer’s-related protein will build up. 【題組】21 (A) as to (B) as if (C) as usual (D) as for
6 A、B 兩家廠商生產相同的產品。A 廠商的製造過程高度自動化，有大量的固定成本，而 B 廠商
的製造主要依賴變動要素。假設兩家廠商的銷售數字相當，下列敘述何者正確？ (A) A 廠商較快可以達到損益平衡點 (B)當產量越來越大，A 廠商的利潤率可能越高於 B 廠商的利潤率 (C) A 廠商的短期供給曲線較 B 廠商的短期供給曲線平緩 (D) A 廠商的短期供給曲線較長期供給曲線較平緩
寫作批改
VIP與詳解卡管理
