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根據教材內容與教學目標建立的雙向細目分析表,可用來判斷測驗的哪一種效度?(A)預測效度(B)建構效度(C)表面效度(D)課程效度。

34 加值型營業人申報之當期營業稅額若為溢付稅額,原則上留抵次期之應納稅額,但若為下列何種情形者,可由主管稽徵機關查明後退還之? (A)因進口貨物而溢付之營業稅額 (B)因取得固定資產而溢付之營業稅額 (C)因勞軍購買之貨物而溢付之營業稅額 (D)因購買再保險之國外勞務而溢付之營業稅額

283. 下列何權衡電網對於低頻聲音加權後值最低? (A)A (B)B (C)C (D)D 。

23 關於法規命令與行政規則的區別,下列敘述何者錯誤? (A) 法規命令須送立法院審查,行政規則無須送立法院審查 (B) 法規命令有法律授權,行政規則無須法律授權 (C) 法規命令對外發生效力,行政規則對內發生效力 (D) 法規命令與行政規則皆適用於一般人民

24 關於行政規則的敘述,下列何者正確? (A) 有對外效力 (B) 須送立法院審查 (C) 僅能由上級機關訂定 (D) 可由行政機關自行制定,不需經由法律授權始得訂定

15. Which of the following statements is not a correct statement regarding audit evidence for balance sheet accounts?(A) Evidence obtained from an independent source outside the client organization is more reliable than that obtained from within.(B) Evidence is usually more persuasive when it is obtained from various times throughout the client's year.(C) Documentary evidence is more reliable when it is received by the auditor directly rather than indirectly.(D) External evidence, such as communications from banks, is generally regarded as more reliable than answers obtained from inquiries of the client.