⑵頂立公司 2015 年度之課稅所得、所得稅費用、遞延所得稅及應付所得稅金額。 （12 分）

三、統領公司於 2014 年 1 月 1 日成立，對於存貨採實地盤存制，2015 年 8 月 1 日存貨 全數遭受火災焚燬。試依據下列 2015 年帳載資料，估算存貨損失。（10 分） ⑴銷貨$640,000。 ⑵進貨$450,000。 ⑶銷貨運費$15,000。 ⑷銷貨退回及折讓$40,000。 ⑸進貨運費$30,000。 ⑹進貨退出及折讓$20,000。 ⑺平均毛利率為銷貨淨額的 30%。 ⑻期初存貨$300,000。

一、下表是錢科員和顏科員兩人之最近三年考績結果。請說明錢科員和顏科員兩人各自 獲致何種考績獎懲？另顏科員在 104 年之考績結果經銓敘部審定前、後，各有何救 濟管道？（25 分） 102 103 104 錢科員（薦任第 6 職等） 甲 乙 甲 顏科員（薦任第 7 職等） 乙 丙 丁

二、何謂派用人員？何以考試院要廢止「派用人員派用條例」？又公務人員任用法對現 職派用人員有何過渡期之制度設計？（25 分）

三、依據民國 104 年 5 月 20 日公布之公務員懲戒法規定，懲戒處分中增訂「剝奪、減少 退休（職、伍）金」及「罰款」兩項與財產權相關之處分。試說明這兩種懲戒處分 的制度內容以及其立法旨意。（25 分）

四、試比較說明公務員懲戒法中，有關「免除職務」、「撤職」、「休職」和「職務停止（簡 稱停職）」之規定內容。（25 分）

⑴ As a kid, I spent my summers with my grandparents on their ranch in Texas. I helped fix windmills, vaccinate cattle, and do other chores. We also watched soap operas every afternoon, especially "Days of our Lives." My grandparents belonged to a Caravan Club, a group of Airstream trailer owners who travel together around the U.S. and Canada. And every few summers, we'd join the caravan. We'd hitch up the Airstream trailer to my grandfather's car, and off we'd go, in a line with 300 other Airstream adventurers. I loved and worshipped my grandparents and I really looked forward to these trips. On one particular trip, I was about 10 years old. I was rolling around in the big bench seat in the back of the car. My grandfather was driving. And my grandmother had the passenger seat. She smoked throughout these trips, and I hated the smell.

⑵ At that age, I'd take any excuse to make estimates and do minor arithmetic. I'd calculate our gas mileage – figure out useless statistics on things like grocery spending. I'd been hearing an ad campaign about smoking. I can't remember the details, but basically the ad said, every puff of a cigarette takes some number of minutes off of your life: I think it might have been two minutes per puff. At any rate, I decided to do the math for my grandmother. I estimated the number of cigarettes per day, estimated the number of puffs per cigarette and so on. When I was satisfied that I'd come up with a reasonable number, I poked my head into the front of the car, tapped my grandmother on the shoulder, and proudly proclaimed, "At two minutes per puff, you've taken nine years off your life!"

⑶ I have a vivid memory of what happened, and it was not what I expected. I expected to be applauded for my cleverness and arithmetic skills. "Jeff, you're so smart. You had to have made some tricky estimates, figure out the number of minutes in a year and do some division." That's not what happened. Instead, my grandmother burst into tears. I sat in the backseat and did not know what to do. While my grandmother sat crying, my grandfather, who had been driving in silence, pulled over onto the shoulder of the highway. He got out of the car and came around and opened my door and waited for me to follow. Was I in trouble? My grandfather was a highly intelligent, quiet man. He had never said a harsh word to me, and maybe this was to be the first time? Or maybe he would ask that I get back in the car and apologize to my grandmother. I had no experience in this realm with my grandparents and no way to gauge what the consequences might be. We stopped beside the trailer. My grandfather looked at me, and after a bit of silence, he gently and calmly said, "Jeff, one day you'll understand that it's harder to be kind than clever."

二、英文作文：（70 分） 以下的講稿有不少精闢的看法，請於讀完全文後，寫出一篇 300 字以內的英文作文討論文中兩個令你最感興趣的看法或見解。全文分兩段，每段僅討論一個文中的看法或見解。全文請勿超過 300 字。(一)As a kid, I spent my summers with my grandparents on their ranch in Texas. I helped fix windmills, vaccinate cattle, and do other chores. We also watched soap operas every afternoon, especially "Days of our Lives." My grandparents belonged to a Caravan Club, a group of Airstream trailer owners who travel together around the U.S. and Canada. And every few summers, we'd join the caravan. We'd hitch up the Airstream trailer to my grandfather's car, and off we'd go, in a line with 300 other Airstream adventurers. I loved and worshipped my grandparents and I really looked forward to these trips. On one particular trip, I was about 10 years old. I was rolling around in the big bench seat in the back of the car. My grandfather was driving. And my grandmother had the passenger seat. She smoked throughout these trips, and I hated the smell. (二)At that age, I'd take any excuse to make estimates and do minor arithmetic. I'd calculate our gas mileage – figure out useless statistics on things like grocery spending. I'd been hearing an ad campaign about smoking. I can't remember the details, but basically the ad said, every puff of a cigarette takes some number of minutes off of your life: I think it might have been two minutes per puff. At any rate, I decided to do the math for my grandmother. I estimated the number of cigarettes per day, estimated the number of puffs per cigarette and so on. When I was satisfied that I'd come up with a reasonable number, I poked my head into the front of the car, tapped my grandmother on the shoulder, and proudly proclaimed, "At two minutes per puff, you've taken nine years off your life!" (三)I have a vivid memory of what happened, and it was not what I expected. I expected to be applauded for my cleverness and arithmetic skills. "Jeff, you're so smart. You had to have made some tricky estimates, figure out the number of minutes in a year and do some division." That's not what happened. Instead, my grandmother burst into tears. I sat in the backseat and did not know what to do. While my grandmother sat crying, my grandfather, who had been driving in silence, pulled over onto the shoulder of the highway. He got out of the car and came around and opened my door and waited for me to follow. Was I in trouble? My grandfather was a highly intelligent, quiet man. He had never said a harsh word to me, and maybe this was to be the first time? Or maybe he would ask that I get back in the car and apologize to my grandmother. I had no experience in this realm with my grandparents and no way to gauge what the consequences might be. We stopped beside the trailer. My grandfather looked at me, and after a bit of silence, he gently and calmly said, "Jeff, one day you'll understand that it's harder to be kind than clever."

一、何謂通勤災害？其判斷標準為何？學理及實務上就通勤災害是否應由雇主負職業災 害補償責任有不同見解，試加以評析之？（25 分）

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