二、申論題 

（一）臺灣平均每戶耕地面積狹小，個別農民產量小且不固定，貨源品質不 易掌握，因應貿易自由化及國際化，農會辦理農產運銷業務，可以採 取那些做法，達成規模經濟及貨源穩定。

（二）消費者注重農產品食用安全，提供健康與衛生安全農產品是農民責無 旁貸的責任，為能讓農民正確使用農藥，農會銷售農藥予農民應注意 那些事項，以符合相關規定，請申論之。

（三）有機農業是一種對環境友善的耕種方式，具有生產、生活及生態之特 性，為三生一體之產業，為發展有機農業，須結合各界的力量共同推 動，請提出有機農業產銷輔導措施，以開拓有機農產品市場。

1. Marcus Aurelius, a Roman emperor, wrote the following words to encourage himself to get up in the early morning. Nowadays, many students find it difficult to get up for 8 o’clock classes in the morning. Write an essay explaining to them, in your opinion, why they should get up and go to 8-o’clock classes. When, in the early morning, you are reluctant to get up, have this thought in mind: “I rise to do a man’swork. Am I still resentful as I go to do the task for which I was born and for the sake of which I was brought into this world? Was I made to warm myself under the blankets?” “But this is more pleasant?” Were you born for pleasure, to feel things, and not to do them? Do you not see plants, sparrows, ants, spiders and bees perform their proper task…. Yet you refuse to perform man’s task and you do not hasten to do what your nature demands. “But one must also rest.” Certainly, I agree. Nature, however, has set a limit to rest…. You do not love yourself. If you did, you would certainly love your own nature and its purpose.

2. Consider the change captured in the annual survey by the University of California, Los Angeles, of more than 400,000 incoming freshmen. In 1971, 37 percent responded that it was essential or very important to be “very well-off financially,” while 73 percent said the same about “developing a meaningful philosophy of life.” In 2009, the values were nearly reversed: 78 percent identified wealth as a goal, while 48 percent were after a meaningful philosophy.Write an essay to discuss whether it is more important to be very well-off financially or to develop a meaningful philosophy of life.

一、農會會計報告分為哪二類？會計報告簽章人員為何？又涉及各事業單位者 簽章人員為何？

二、各項債權與有價證券評價基準？未攤銷損失最長攤銷期限？固定資產折舊 方式？

三、財產盤存制度？由何單位盤點核對？每年盤點核對最低次數？

四、購置財產、營建財產、財產改良擴充之成本價值，如有違約金收入，應如 何處理？交換取得與撥入或捐贈取得之財產，如因產權移轉而支付稅捐、 法律、登記等費用，應如何處理？

五、財務檢核依辦理對象分為哪三類？依辦理頻率分為哪二類？

六、農會總盈餘分配予各級農會推廣、互助及訓練經費後，個別提撥比率為何？

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