(三)其他條件不變下，因為該國景氣不好，導致外資自該國撤資。 （13 分）

 (一)請舉一生活實例，說明覆盤思維與能力的關係。文長不超過 300 字。 (20 分)

(二)請以「經驗的累積」為題，作文一篇，結合生活所見所聞為例，說明你的觀察與體會。(60 分)

一、英譯中：請將下面這段英文譯成正確、流暢的中文。On June 23, the US House of Representatives unanimously passed the Taiwan Non-Discrimination Act to support Taiwan’s return to the International Monetary Fund (IMF), underscoring Taiwan’s vital role in the global economy. The bill calls for Taiwan’s participation in the IMF’s regular surveillance activities, the inclusion of Taiwanese nationals in IMF employment opportunities, and Taiwan’s access to IMF technical assistance and training. “Taiwan doesn’t just deserve a seat at the table at the IMF. The free world needs Taiwan at the IMF,” said Congresswoman Kim in a press release. “We cannot be complicit as international organizations cede leverage to Beijing and silence Taiwan’s voice,” she added. Congressman Green called support for Taiwan’s participation in the IMF a “commonsense, bipartisan measure” that “furthers the long-term interests of both Taiwan and the United States” “Taiwan’s expertise developing one of the largest and most complex economies in the world would bring a valuable perspective to multilateral economic organizations,” he said.

二、中譯英：請將下面這段中文譯成正確、流暢的英文。為響應「國家團結月」 ，政府當局舉辦「守護之盾－防空避難體驗特展」 ， 展現推動全民防衛韌性的決心，呼籲民眾落實「三個一起」 ：一起建立防 衛韌性、一起落實避難準備、一起下載防災避難 APP，強調全民參與、 加強防災意識，是面對危機最堅實的力量。在國際局勢動盪、自然災害 與軍事威脅並存的情況下，臺灣身處民主與極權對峙的第一線，必須做 好萬全準備。政府已規劃新臺幣 4100 億元的特別預算，以及 1500 億元 的國土安全韌性經費，並同步推動全臺防災演練。

三、英文寫作：請根據下面的說明寫一篇至少 300 字的英文作文。Write an essay in which you discuss the extent to which you agree or disagree with the following claim. In developing and supporting your position, be sure to address the most compelling reasons or examples that could be used to challenge your position. Claim: Authoritarian leadership is more effective than democratic leadership in times of crisis.

一、中譯英：（20 分） 在全球經濟發展中，存在著硬著陸和軟著陸的說法。這兩個詞源自航天領域，意指飛機或太空船以何種速度降落至地面。爾後，這兩個詞被經 濟學這門學科借用，前者指的是一種較為劇烈的經濟調整方式，通常發 生在政策過於激進，導致經濟成長快速下滑、甚至衰退的情況；後者則 形容經濟從高速逐漸轉為適度成長，這樣的發展過程避免了劇烈波動或 經濟衰退。以 2024 年為例，IMF 曾指出因為反通膨及經濟的成長穩定， 整體來說，全球經濟成長風險相對平衡，因此偏向軟著陸的發展。再來 觀看美國 2025 年的經濟發展，若通膨能夠逐漸降低至 2%、經濟成長稍稍放緩、失業率維持在可接受水準、消費與投資活動保持穩定，那麼也 將會朝著軟著陸的方向發展。反之，2025 下半年若出現經濟成長急速下 滑、失業率升高、金融市場震盪，那麼就會面臨硬著陸的可能性。

二、英譯中：（20 分） AI is distinct from other digital technologies due to its potential to reshape societies, economies, and education systems profoundly. Unlike conventional information and communication technologies, AI presents unique ethical and social challenges, including issues of fairness, transparency, privacy, and accountability. Moreover, AI’s unique ability to mimic human behavior can directly impact human agency. To tackle these challenges, people need to develop competencies beyond the scope of traditional digital literacy. In this regard, UNESCO has provided guidance on digital competencies for many years. Its new AI competency frameworks are tailored to address the specific nuances of AI. The frameworks provide a much-needed roadmap for countries to develop AI education strategies that are ethically informed, inclusive, adaptable, and forward-looking. When teachers and students understand the potential and limitations of AI, they can be empowered to use AI responsibly and thoughtfully, ensuring that AI contributes positively to society and the environment.

三、英文作文：請根據下面的說明寫一篇約 250 字的英文作文。 （35 分） Today, people rely on smartphones for many reasons, including leisure, entertainment, learning, and communication. However, as people spend more and more time communicating through their phones, their ability in composing clear written messages to convey their meanings and intent seems to be compromised by the overuse of emojis and emoticons. Do you agree to such an observation? Please share your views on why such an observation is true. You can hold different opinions from the above observation, but you need to provide valid counterarguments.

 (一)按相對公允價值法分攤購買價格，機器設備及運輸設備之入帳成本各為若干？（6 分）

(二)假設機器設備之估計耐用年限為 8 年，殘值$90,000，採年數合計法提列折舊；運輸設備之估計耐用年限為 5 年，殘值$45,000，採直線法提列折舊。試求 X3 年 12 月 31 日機器設備及運輸設備之帳面價值各為若干？（6 分）

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