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【阿摩網站-置頂欄顏色票選問卷】只要填寫就能獲得500Y,結束時間 2024/04/25 11:59:59。
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二、甲公司於 X1 年 1 月 1 日向乙公司承租一部機器,租期 10 年,從 X1 年起每年 1 月 1 日支付租金$500,000,租期屆滿該機器估計殘 值為$300,000,由甲公司加以保證,租期屆滿需返還該機器,甲公 司估計在保證殘值下預期支付金額為$60,000。甲公司增額借款利率 為 10%,且已知租賃隱含利率為 12%。此外,甲公司因此項租賃發生 原始直接成本$100,000,甲公司採直線法提列折舊。 已知乙公司將此租賃歸類為銷售型融資租賃,乙公司機器之成本為 $2,500,000,公允價值等同應收租賃給付的現值。 (P10, 10%=6.14457;P10, 12%=5.65022;p10, 10%=0.38554;p10, 12%=0.32197) 試作:(金額計算至元,以下四捨五入)
【題組】
(三)乙公司 X1 年與此租賃有關之利息收入金額。(4 分)
【題組】
(二)乙公司 X1 年銷貨收入及銷貨毛利之金額。(5 分)
【題組】
(一)甲公司 X1 年與該租賃有關之分錄。(16 分)
50 Which of the following statements is true according to the passage? (A) Teams comprised of more intelligent people who are higher individual performers should perform better. (B) If many team members are low in extraversion, the response to gregarious behaviors would be positive. (C) The effects of personality in team performance can be consistent across a variety of social contexts. (D) Only individuals with high intelligence can help develop their team’s work practices when they join a new team.
請依下文回答第 46 題至第 50 題 Team composition has long been known to play a large role in the effectiveness of teams because it determines theamount of knowledge and skill team members have to apply to the team task—in terms of both task completion andworking interdependently. Although surface-level differences in team composition (e.g., demographics) can affect teamperformance, deep-level characteristics such as intelligence and personality have been found to have larger impacts.Individual intelligence, also called cognitive ability, is the ability to perform cognitive tasks. Individuals with higherintelligence are better able to consistently perform cognitive tasks well. The same ability that enables individuals toperform well on individual cognitive tasks should also be relevant for similar cognitive tasks that are assigned to teams,so they are higher performers in job settings that require cognitive performance. Team output is therefore a function ofthe individual contributions of its members. The effects of personality, on the other hand, can vary depending on thespecific context involved. Often, personality characteristics create patterns of behavior such that people high in a givenpersonality trait tend to behave and respond to others in similar ways. When entering a new team without priorestablished practices, individuals’ personalities will shape their initial behaviors in a new team and how they react to thebehavior of others. The central tendency of members’ behaviors will develop the team’s common behaviors throughshared interactions. For example, if many team members are high in extraversion, initial behaviors are more likely to besocial and gregarious, and the response to those behaviors would be positive, social, and gregarious. The few teammembers lower in extraversion are likely to avoid challenging the emerging central tendency in behavior. Thus, teammean personality traits are highly impactful in forging group norms, shaping subsequent interactions between members.
【題組】
49 What does the pronoun they in the passage refer to? (A) Behaviors. (B) Individuals. (C) Practices. (D) Personalities.
【題組】
48 Which of the following personality traits is closest in meaning to “extraversion”? (A) Indifference. (B) Reliability. (C) Sociability. (D) Anxiety.
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113 關務特種考試_五等_各科別:英文
113 身心障礙特種考試_三等_財稅行政、金融保險:會計學
113 關務特種考試_四等_關稅統計(選試英文):統計實務概要
113 身心障礙特種考試_三等_財稅行政、金融保險、統計:經濟學
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113 身心障礙特種考試_四等_財稅行政、金融保險:會計學概要
113 關務特種考試_四等_資訊處理(選試英文):計算機概要
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【2024/04/25冠軍賽 】科目:教甄◆教育專業科目-國小
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