（五）X4 年所得稅分錄中遞延所得稅資產之金額（須註明借方或貸方）。【5 分】

題組內容

第三題：

甲公司 X1 年至 X4 年之稅前會計盈餘皆為$200,000，帳上之產品保證負債分別為$5,000、$3,000、$4,000、$6,000；各年度繳納之政府罰款分別為$1,000、$500、$800、$600。甲公司 X1 年初以$60,000 購買之設備估計耐用年數為五年，採直線法折舊，無殘值；報稅時則依稅法採三年折舊，同樣採直線法且估計殘值為零。甲公司各年度所適用之所得稅稅率皆為 30%。請列式計算下列項目之金額：

3. Please read the following paragraph and answer the question. According to the news, Oxford University Press said it used "evidence-based data" to explore last year's language developments. "We saw new words emerge, and historical words resurface with new significance, as the English language developed rapidly to keep pace with the political upheaval and societal tensions that defined the year," they added. They divided their findings into some specific areas, among which we can find the language of Covid-19, and of Technology and remote working. For examples, two words that have seen a growth of more than 300% since March are remote and remotely. As for Zoom meetings, it will come as no surprise that the words mute and unmute have had a "significant rise in usage this year". Other words getting a lot more use include workcation (up 500%) - a holiday in which you also work - and staycation (up 380%) a holiday at home or in your home country. Both words have seen increase in usage, almost 500% and 380% respectively. (Paragraph modified) As much as you can recall, do we have any new words emerging or being coined in Mandarin after the pandemic? Give us at least five examples and explain their meanings. (10%)

題組內容

（五）X4 年所得稅分錄中遞延所得稅資產之金額（須註明借方或貸方）。【5 分】

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