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10 依中央政府普通公務單位會計制度之一致規定,在政府機關之固定資產會計科目中,下列何者不 設置累計折舊科目? (A)土地改良物 (B)房屋建築及設備 (C)租賃資產 (D)購建中固定資產

73. 在喪禮規劃上如何做到生死兩相安? A.亡者靈安,生者心安、B.對亡者遺體的尊重及適宜的處理、C.生者透過喪禮花費巨額的費用,以表達其孝心、D.對亡者靈的部分,透過宗教儀式安頓其靈魂 (A)ABCD (B)ABD(C)ABC (D)ACD 。

32. 社會情緒學習(SEL)的核心能力中,不包括下列何者? (A)自我覺察 (B)自我管理 (C)自我監控 (D)社會覺察

35. 有關健康與體育領綱中,學習內容「群體健康與運動參與」的主題,下列何者不包括在內? (A)體適能 (B)健康環境 (C)運動知識 (D)水域休閒運動

17. Which of the following is an engagement attribute for an audit of an entity that processes most of its financial data in electronic form without any paper documentation? (A) Discrete phases of planning, interim, and year-end fieldwork. (B) Increased effort to search for evidence of management fraud. (C) Performance of audit tests on a continuous basis. (D) Increased emphasis on the completeness assertion.

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.