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】(2) What are the potential problems or disadvantages of using NPV method for capital budgeting decisions?
5. Tim Cook manages the Xinchu plant of The Aurora Company. A representative of
Honeywell Hardware approaches Cook about replacing a large piece of manufacturing
equipment that Aurora uses in its process with a more efficient model. While the
representative made some compelling arguments in favor of replacing the 2-year-old
equipment, Cook is hesitant. Cook is hoping to be promoted next year to manage the larger
Kaohsiung plant, and he knows that the accrual-basis net operating income of the Xinchu
plant will be evaluated closely as part of the promotion decision. The following information is
available concerning the equipment-replacement decision:
Aurora faces a 30% income tax rate and uses straight-line depreciation on all equipment.
The company uses net present value method and a required rate of return of 12% for its
capital budgeting decisions.
Required
Honeywell Hardware approaches Cook about replacing a large piece of manufacturing
equipment that Aurora uses in its process with a more efficient model. While the
representative made some compelling arguments in favor of replacing the 2-year-old
equipment, Cook is hesitant. Cook is hoping to be promoted next year to manage the larger
Kaohsiung plant, and he knows that the accrual-basis net operating income of the Xinchu
plant will be evaluated closely as part of the promotion decision. The following information is
available concerning the equipment-replacement decision:
Aurora faces a 30% income tax rate and uses straight-line depreciation on all equipment.
The company uses net present value method and a required rate of return of 12% for its
capital budgeting decisions.
Required
【題組】(2) What are the potential problems or disadvantages of using NPV method for capital budgeting decisions?
23 甲公司於 X6 年初收購美國乙公司 100%股權，X9 年乙公司之綜合損益表中有薪資費用美元
$6,000、折舊費用美元$5,000 及攤銷費用美元$8,000，其中折舊費用係 X6 年 8 月 1 日購入之機器（後續衡量採成本模式）所提列，購入時匯率為 31.5；攤銷費用係 X7 年 3 月 1 日購入之專利權（後續衡量採成本模式）所提列，購入時匯率為 28.6。X9 年相關匯率為：1 月 1 日 匯率為 29.0，12 月 31 日匯率為 30.0，全年平均匯率為 29.4。乙公司以美元記帳，若其功能性貨幣分別為新臺幣、或者為美元時，該公司 X9 年綜合損益表換算為新臺幣後，上述費用之合計金額分別為何？
(A)功能性貨幣為新臺幣：$558,600；功能性貨幣為美元：$562,700
(B)功能性貨幣為新臺幣：$562,700；功能性貨幣為美元：$558,600
(C)功能性貨幣為新臺幣：$558,600；功能性貨幣為美元：$570,000
(D)功能性貨幣為新臺幣：$562,700；功能性貨幣為美元：$570,000
(A)功能性貨幣為新臺幣：$558,600；功能性貨幣為美元：$562,700
(B)功能性貨幣為新臺幣：$562,700；功能性貨幣為美元：$558,600
(C)功能性貨幣為新臺幣：$558,600；功能性貨幣為美元：$570,000
(D)功能性貨幣為新臺幣：$562,700；功能性貨幣為美元：$570,000
39 The company offers _____ pensions which can be carried by employees from job to job.
(A) potable
(B) bookable
(C) portable
(D) quotable
(A) potable
(B) bookable
(C) portable
(D) quotable
7.人类只有一个地球，各国共处一个世界。中华民族实现伟大复兴的梦想离不开世界，“中国梦”是和谐之梦、和平之梦，属于中国，也属于世界。这说明
①中国的发展是开放合作共赢的发展②各国和平共处是我国外交政策的宗旨③和谐世界史实现中国梦的有利条件④民族文化石世界文化不可缺少的色彩
(A)①②③
(B)①②④
(C)①②④
(D)②③④
(A)①②③
(B)①②④
(C)①②④
(D)②③④
【非選題】
【題組】(2) What is your present course and speed, and from what direction are you approaching?
3.文句英翻中
【題組】(2) What is your present course and speed, and from what direction are you approaching?