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17、甲為A公司會計,與其夫乙共同將所保管之公司入款據為己有。有關甲與乙之責任,依實務見解,下列敘述,何 者正確?(A)乙成立業務侵占罪,論以業務侵占之刑(B)乙成立業務侵占罪,但僅論以普通侵占之刑(C)乙成立普通侵占罪,論以普通侵占之刑(D)甲與乙共同成立普通侵占罪

40. 根據 OECD(國際經濟合作發展組織)的學習羅盤 2030, 下列哪一項不屬於其所描述的態度與價值觀? (A)人際價值觀 (B)全球價值觀 (C)社會價值觀 (D)公民價值觀

46. 李老師觀察到小齊的學習風格偏向庫伯(D. Kolb)的 發想者(divergent learner)類型,下列何者比較屬於小 齊的學習特色? (A)專注潛在感受、富想像力 (B)傾向內在思考、靜靜工作 (C)注重感官接受訊息、按部就班學習 (D)喜歡表達自己的意見、親自嘗試做

48. How is the passage mainly organized? (A) It presents scientific research results on human health. (B) It compares traditional health practices with modern ones. (C) It describes a health problem and provides several solutions. (D) It introduces wellness trends and discusses related controversies.

49. What does the phrase “these methods” in the third paragraph refer to? (A) Extreme diets and detox programs. (B) Online advice shared by influencers. (C) Medical studies on nutrition science. (D) Dietary supplements and herbal remedies.

50. What can be inferred from the passage about social media? (A) It is carefully monitored by health experts. (B) It usually provides reliable medical advice. (C) It replaces professional medical consultation. (D) It strongly influences people’s health decisions.