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最新試卷
115年 - 115 高等考試_二級_園藝:園產品處理學及加工學#145781(4題)
115年 - 115 高等考試_二級_農業技術:試驗設計#145780(10題)
115年 - 115 高等考試_二級_動物技術:家畜營養學#145779(4題)
115年 - 115 高等考試_二級_水產技術:海洋生態學#145778(8題)
115年 - 115 高等考試_二級_園藝:花卉學與造園學#145777(9題)
115年 - 115 高等考試_二級_水產技術:水產資源學#145776(4題)
115年 - 115 高等考試_二級_農業技術:作物育種學#145775(7題)
115年 - 115 高等考試_二級_衛生行政(一般組):環境衛生學研究(包括職業衛生)#145774(4題)
115年 - 115 高等考試_二級_食品衛生行政:食品安全與衛生法規研究#145773(5題)
115年 - 115 高等考試_二級_食品衛生行政:食品營養及膳食療養學研究#145772(4題)
最新試題
20. Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those criteria? (A) The client must accept full responsibility for the financial statements. (B) The client is required to file an annual report, including audited financial statements, with the government. (C) The CPA must not assume the role of employee or of manager. (D) The CPA must follow applicable auditing standards.
19. Julie and Lisa are sisters. Julie is a CPA auditing the company where Lisa works. Julie's independence is impaired if (A) Lisa is the controller. (B) Lisa owns 2% of the company. (C) Lisa is the marketing department manager. (D) All of the above.
18. Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files? (A) It is usually more difficult to detect transposition errors. (B) Transactions are usually authorized before they are executed and recorded. (C) It is usually easier for unauthorized persons to access and alter the files. (D) Random error associated with processing similar transactions in different ways is usually greater.
最新申論題
(3) In reality, what kind of the current resolution do both U.S. and China adopt to mitigate the negative impact of trade war? (5%)
(2) If both U.S. and China could cooperate with formulating their respective trade strategies, what is the best trade strategy for each country? Please analyze the best strategy for each country according to the above table. What are possible ways for both U.S. and China to cooperate with formulating their respective trade strategies? (15%)
(1) Suppose both U.S. and China have two trade strategies to follow: free trade or protection, e.g., imposing tariff on the products of the other country. Suppose also that the net payoffs of the combinations of the strategies of both U.S. and China are summarized in the following table:If both U.S. and China act individually, what is the best trade strategy for each country? Please analyze the best strategy for each country according to the above table. (10%)
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最新討論
50 管理機關於開放水域,已就使用該自然公物或人工設施為適當之警告或標示,人民仍從事具危險性活動者, 依國家賠償法規定,下列敘述何者正確? (A)使用人工設施所生之損害,國家不負損害賠償責任 (B)使用自然公物所生之損害,國家不負損害賠償責任 (C)無論係使用自然公物或人工設施所生之損害,國家皆應負損害賠償責任 (D)國家可主張減輕或免除損害賠償責任者,僅限於開放山域,不包括開放水域
53. 繪製建造執照圖中,防火間隔應以何種顏色表示: (A)咖啡色 (B)黃色 (C)深綠色 (D)草綠色 。
54. 建造執照圖中,立面圖之比例不得小於 (A)1/30 (B)1/50 (C)1/100 (D)1/200 。
26.依郵件處理規則規定,郵局認為郵件內裝有禁寄之物品,得請寄件人當面拆驗。若當事人拒絕拆驗,郵局應如 何處理? (A)強制拆驗 (B)沒收郵件 (C)不予遞送 (D)報警處理
27.依郵件處理規則規定,航空郵件收寄後,因不可歸責於中華郵政公司之事由致改由其他郵路運送時,已付之航 空資費如何處理? (A)全額退還 (B)退還半數 (C)不予退還 (D)抵作其他郵資
15. 依據115年修正後職業安全衛生管理辦法規定,職業安全衛生委員會增列考核之職責,下列何者為修法主要用意? (A)強化單位整體績效管理之評核 (B)完善安全衛生事項建議機制 (C)縮短審議安全衛生事項時間 (D)深化承攬管理協調能力