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6.有關基本財務報表,下列敘述何者錯誤? (A)財務報表均是以一段時間作為報導基礎 (B)權益變動表報導公司淨資產的變動情況 (C)資產負債表報導公司的資源及義務以及兩者之差額 (D)綜合損益表中之其他綜合損益大多為未實現的評價利益或損失

7.下列何項調整分錄將造成負債減少且權益增加? (A)應付帳款之調整 (B)應收帳款之調整 (C)預收收入之調整 (D)預付費用之調整

8.甲公司將一筆應收帳款售予乙銀行,並另外支付帳款總額 3%作為手續費,有關該帳款出售,下列敘述何者正確? (A)在無追索權的情況下,甲公司於出售當下並無須做任何分錄 (B)在無追索權的情況下,該帳款後續所發生的壞帳仍應由甲公司承擔 (C)無論是否有追索權的條件下出售,甲公司可於出售當下立即除列應收帳款 (D)在有完全追索權的情況下,甲公司應於出售時於帳上認列資產增加以及負債增加

37.下列何者並非銀行同業之間的短期借貸利率? (A)隔夜拆款利率 (B)短期融通利率 (C) LIBOR (D)聯邦基金利率(Federal Funds Rate)

36. Which of the following statement is correct? (A) A \( 95\% \) confidence interval for \( \mu = \) population mean IQ is (96, 110). So, in the test of \( H_0: \mu = 100 \) versus \( H_a: \mu \neq 100 \), the p-value is greater than 0.05. (B) For a fixed significance level \( \alpha \), the probability of a Type II error increases when the same size increases. (C) If we reject \( H_0: \mu = 0 \) in a study about change in weight on a new diet using a significance level of \( \alpha = 0.05 \), then we also reject it using \( \alpha = 0.01 \). (D) P[Type II error]=1-P[Type I error] (E) The \( p \) value is the probability that \( H_0 \) is true.

37. An industrial plant claims to discharge no more than 1000 gallons of wastewater per hour, on the average, into a neighboring lake. An environmental action group took some random samples from the lake over a period of time to analyze the true mean discharge of wastewater per hour exceeded the company claim of 1000 gallons. Consider a one-sided hypotheses and use a significance level of $\alpha = 0.05$. What of the following statement is correct? (A) If the plant is not exceeding the limit, but actually \( \mu = 1000 \), there is only \( 5\% \) chance that we will conclude they are exceeding the limit. (B) If the plant is exceeding the limit, there is only a \( 5\% \) chance that we will conclude that they are not exceeding the limit. (C) If we reject \( H_0 \), the probability that it is actually true is 0.05. (D) The probability that the sample mean equals exactly the observed value would equal 0.05 if \( H_0 \) were true. (E) All of the above.