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近期考題

考題每隔30分鐘持續更新
 Please answer questions 8 and 9 using the following information:
61de6adfbd3b6.jpg  Earnings measu ures a worker's monthly carnings. CollegeDegree is an indicator variable that is equal to I for workers who have a college degree, and O otherwise.Total Assets refers to the total asscts of the fim that employs the worker. We take natural logarithm on both Earnings and Total_Assets. Earnings are measured in thousand dollars, and Total Assets are measured in million dollars.


【題組】9. Suppose Equation 2 is the correct model. That is, a firm's total asset size is a determinant of an employce's earnings. Are larger firms (measured by total asset size) more likely than smaller firms to employ college graduates?
(A) Larger firms are more likely to hire college graduates.
(B)  Smaller firms are more likely to hire college graduates.
(C) All sizes of firms are equally likely to hire college graduates.
(D) We don't have sufficient information to answer this question.
(E) None of the abo bove choices (a)-(d).


13 下列那一個概念最適合用來描述「電腦與通訊科技的衝擊,引發資訊利用的一些問題,包括著作權、隱私 權及付費等問題」?
(A)資訊超載
(B)資訊課責
(C)資訊倫理
(D)資訊檢索


【非選題】
二、二次大戰後期,台灣總督府為了政治目的,在教科書中有幾則有名的統治神話與戰 爭美談,請舉實例說明這些宣傳產生的時代背景,並解釋與評價其在台灣史中的意 義。(25%)

【非選題】
Part I: 英翻中

【題組】1. Clearing the Air

       Getting to zero carbon emissions won't save the world. We will need to remove carbon on a massive scale. To do that will require a planet-wide effort to match anything that humankind has ever achieved. Scientists and entrepreneurs are embarking on ambitious projects to remove carbon dioxide from ambient air and lock it away. In Arizona, an engineering professor shows me his "mechanical tree," a single one of which he says may someday be able to do the work of a thousand regular trees in capturing and storing CO2. In Australia, a leading oceanographer tells me that seaweed is salvation, if only we'd help it grow in giant aqua-gardens of kelp [海帶] and wakame [裙帶菜] that could harbor billions of tons of carbon dioxide.
        What these efforts have in common is that they are geared in the long run to drag downward a number that climate experts agree holds the key to the health of the planet. That number is the atmospheric concentration of carbon dioxide, which for thousands of years had held stable at or a bit below 280 parts per million, until the industrial revolution kicked off in the middle of the 19th century. Today this critical number stands at some 420 parts per million—in other words, the percentage of CO2 in the atmosphere has risen roughly 50 percent since 1850. (National Geographic, Nov. 2023)


24.在茶葉的製作過程中,下列何者不屬於揉捻的目的?
(A)利用外力將茶葉揉出不同形狀,利於美觀
(B)進行酵素氧化作用,產生各種茶類的特殊風味
(C)將茶葉整形,讓體積縮小,便於包裝、儲存等
(D)破壞葉片表面細胞,使細胞內汁液流出附著於葉片表面,經沖 泡容易溶出成分,增添風味


【非選題】
三、回答下列有關決算法之問題。(每小題 5 分,共 10 分)

【題組】⑵決算之科目及其門類,原則應依照其年度之預算科目門類,有何例外規定?


7 中華公司董事會於 2008 年 11 月 30 日決議將其所屬棉紙廠予以報廢,並於 2009 年 3 月終止棉紙廠所有營運。棉紙廠為該公司主要且可分離之業務項目,且符合財務會計準則公報第三十八號企業組成單位之定義。下列之會計處理方式何者為適當(中華公司會計年度採曆年制)?
(A) 2008 年之經營績效及現金流量於 2008 年財務報表中列為停業單位損益
(B) 2008 年之經營績效及現金流量於 2009 年比較財務報表中列為 2008 年之停業單位損益
(C)棉紙廠於 2008 年財務報表中分類為待出售處分群組
(D)棉紙廠於 2009 年財務報表中分類為待出售處分群組 


【非選題】
1. 法規命令與行政規則,請回答下列之問題:

【題組】 ⑴二者之法律授權、規範事項、效力、訂定程序及名稱規定等,有何不同?