活動名稱
【解題達人! We want you!】
活動說明
阿摩站上可謂臥虎藏龍，阿摩發出200萬顆鑽石號召達人們來解題!
針對一些題目可能有疑問但卻缺少討論，阿摩主動幫大家尋找最佳解!
懸賞試題多達20萬題，快看看是否有自己拿手的科目試題，一旦你的回應被選為最佳解，一題即可獲得10顆鑽石。
懸賞時間結束後，只要摩友觀看你的詳解，每次也會得到10顆鑽石喔!
關於鑽石
如何使用:
- ✔懸賞試題詳解
- ✔購買私人筆記
- ✔購買懸賞詳解
- ✔兌換VIP
(1000顆鑽石可換30天VIP) - ✔兌換現金
(50000顆鑽石可換NT$4,000)
如何獲得:
- ✔解答懸賞題目並被選為最佳解
- ✔撰寫私人筆記販售
- ✔撰寫詳解販售(必須超過10讚)
- ✔直接購買 (至站內商城選購)
** 所有鑽石收入，都會有10%的手續費用
近期考題
【非選題】
【題組】⑶ 2011 年度認列之廠房資產成本為何？（2 分）
一、2011 年 1 月 1 日，文山公司打算建造一個倉儲廠房，估計花費$50,000,000，並希
望於 2011 年 12 月 31 日完工。在建造期間，該公司有下列的債務暴露：
為建造此廠房，已耗費總成本$52,000,000，加權平均累計支出已達$35,000,000。該
公司總經理認為此廠房的建造成本及所需的利息已資本化了，但在計算可避免利息
時，仍有所混淆。
試問：
為建造此廠房，已耗費總成本$52,000,000，加權平均累計支出已達$35,000,000。該
公司總經理認為此廠房的建造成本及所需的利息已資本化了，但在計算可避免利息
時，仍有所混淆。
試問：【題組】⑶ 2011 年度認列之廠房資產成本為何？（2 分）
【非選題】
二、在民國108年1月9日公布的【國家語言發展法】中,要求國家語言應為 國民基本教育各階段之部定課程,並預計於民國111年開始實施。、請說明 國家語言發展法的主要理念二、如果教育部決定以每周一節課的方式進 行,你可以接受此一做法嗎?請說明理由。
二、在民國108年1月9日公布的【國家語言發展法】中,要求國家語言應為 國民基本教育各階段之部定課程,並預計於民國111年開始實施。、請說明 國家語言發展法的主要理念二、如果教育部決定以每周一節課的方式進 行,你可以接受此一做法嗎?請說明理由。
【非選題】
一、我國近十年成人非法藥物濫用犯罪人數比率增高 2 至 3 倍，再犯率達 9 成，而青少 年該犯罪率亦有增加趨勢。此問題不僅衍生治安問題，也衍生了毒癮者愛滋和肝炎 病毒感染疫情的蔓延，試針對上述問題提出有效的防治策略。（25 分）
一、我國近十年成人非法藥物濫用犯罪人數比率增高 2 至 3 倍，再犯率達 9 成，而青少 年該犯罪率亦有增加趨勢。此問題不僅衍生治安問題，也衍生了毒癮者愛滋和肝炎 病毒感染疫情的蔓延，試針對上述問題提出有效的防治策略。（25 分）
III. Discourse
IKEA was founded in Sweden in 1943 by 17-year-old Ingvar Kamprad. 25 The furniture store has an impressive 433 stores in 53 countries and 2019 global retail sales of about $45.5 billion. Nearly 70% of the stores are located in Europe. The retail added 19 stores last year, including its first store in India in Hyderabad. IKEA received 957 million store visits in 2018 and 2.5 billion to Ikea.com. It offers roughly 9,500 products. Here are a few crucial aspects to IKEA’s success.
1. Seminal change in the home business
Before IKEA existed, people considered furniture to be an investment for the next 2 decades, which resulted in a lot of anxiety and indecision. 26 They were intended to be used right after purchase and disposed of when they wore out or, when the user had moved on to a different taste level or purchasing strata.
2. Right demographic
Creating beautiful and expensive things is easy, but IKEA has a different approach. They aim to reach as many people as possible; thus, they tend to make beautiful and functional things that are affordable, significantly lower than other local competitors. Besides, IKEA resonates with young people. 27
3. Unforgettable experience
As e-commerce becomes more popular, shoppers need incentive to come into stores. 28 The design is a primary attraction, apart from customer convenience, it helps at customer engagement. Inside the IKEA, there are tiny model homes so the customers can borrow ideas for interior decoration. There is also space for the parents to drop their kids and for lunch. While many retailers enter shopping centers hoping for traffic, IKEA is a standalone store that shoppers seek out with a specific goal in mind. 4. Innovative self-service approach
The self-service and do-it-yourself approach successfully cuts down costs and increases profit margins by packing everything flat to save on storage and transportation costs. IKEA sees its clients as partners, not as customers. 29 While it may be annoying, it allows IKEA to charge less for everything.
【題組】27.
(A) IKEA created products that were nicely designed, but no necessarily particularly durable.
(B) IKEA lets consumers purchase their furniture in pieces and assemble it themselves.
(C) With its elaborate showroom and cafeteria, IKEA has become a unique destination for shoppers.
(D) The products are clean with simple aesthetic and whimsical names.
(E) IKEA’s forward-thinking strategy made it the top furniture seller in the world.
IKEA was founded in Sweden in 1943 by 17-year-old Ingvar Kamprad. 25 The furniture store has an impressive 433 stores in 53 countries and 2019 global retail sales of about $45.5 billion. Nearly 70% of the stores are located in Europe. The retail added 19 stores last year, including its first store in India in Hyderabad. IKEA received 957 million store visits in 2018 and 2.5 billion to Ikea.com. It offers roughly 9,500 products. Here are a few crucial aspects to IKEA’s success.
1. Seminal change in the home business
Before IKEA existed, people considered furniture to be an investment for the next 2 decades, which resulted in a lot of anxiety and indecision. 26 They were intended to be used right after purchase and disposed of when they wore out or, when the user had moved on to a different taste level or purchasing strata.
2. Right demographic
Creating beautiful and expensive things is easy, but IKEA has a different approach. They aim to reach as many people as possible; thus, they tend to make beautiful and functional things that are affordable, significantly lower than other local competitors. Besides, IKEA resonates with young people. 27
3. Unforgettable experience
As e-commerce becomes more popular, shoppers need incentive to come into stores. 28 The design is a primary attraction, apart from customer convenience, it helps at customer engagement. Inside the IKEA, there are tiny model homes so the customers can borrow ideas for interior decoration. There is also space for the parents to drop their kids and for lunch. While many retailers enter shopping centers hoping for traffic, IKEA is a standalone store that shoppers seek out with a specific goal in mind. 4. Innovative self-service approach
The self-service and do-it-yourself approach successfully cuts down costs and increases profit margins by packing everything flat to save on storage and transportation costs. IKEA sees its clients as partners, not as customers. 29 While it may be annoying, it allows IKEA to charge less for everything.
【題組】27.
(A) IKEA created products that were nicely designed, but no necessarily particularly durable.
(B) IKEA lets consumers purchase their furniture in pieces and assemble it themselves.
(C) With its elaborate showroom and cafeteria, IKEA has become a unique destination for shoppers.
(D) The products are clean with simple aesthetic and whimsical names.
(E) IKEA’s forward-thinking strategy made it the top furniture seller in the world.