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6 戊公司X9 年至X11 年的毛利與銷貨收入淨額如下表,營運至X12 年底時,不幸遭遇水災,辦公室與廠 房全部毀損,會計人員決定採用前三年之加權平均毛利率來推估期末存貨的金額。已知X12 年之期初存 貨為$150,000,進貨為$340,000,進貨運費為$5,000,銷貨收入淨額為$686,000。請問下列何者為X12 年 期末存貨的推估值?  (A)$50,960 (B)$53,690 (C)$55,960 (D)$82,690

3. 關於習得無助感(learned helplessness)的青少年通常最易做何種歸因? (A)將成功歸因於能力,將失敗歸因為努力不夠 (B)將成功歸因於努力,將失敗歸因為能力不夠 (C)將成功歸因於能力,將失敗歸因為運氣不佳 (D)將成功歸因於努力,將失敗歸因為運氣不佳

19. 泰勒(F. W. Taylor)與費堯(H. Fayol)的主張皆教育行政學有重要的影響,下列何者正確? (A)兩者皆強調責任與分工 (B)兩者皆聚焦於基層工作的改進 (C)兩者皆強調非正式組織的影響 (D)兩者皆主張權變原則的運用

42 依確認訴訟之補充性原則,下列何者不受此一原則之限制? (A)確認行政處分違法之訴訟 (B)確認行政處分無效之訴訟 (C)確認公法上法律關係成立之訴訟 (D)確認公法上法律關係不成立之訴訟

34. 位於同一經度線上之甲、乙兩地,甲地緯度為50°S,乙地緯度為25°S,請問兩地之地球自 轉速率每分鐘相差多少浬? (A) 約4.95浬 (B) 約4.59浬 (C) 約3.95浬 (D) 約3.59浬

I. Language Teaching Pedagogy: Choose the best answer to each question. 1. A Grade 8 science teacher in an EMI (English as a Medium of Instruction) program in Taiwan is teaching a unit on renewable energy. Students are asked to work in groups to explain the advantages and disadvantages of solar power in English. One student, Kevin, understands the scientific concepts but struggles to express his ideas in English independently. During the activity, the teacher provides guiding questions, sentence starters (e.g., "One advantage of solar power is..."), and strategic peer support from a more proficient classmate. By the end of the lesson, Kevin is able to participate successfully in the group discussion and explain his ideas with minimal assistance.  Which of the following BEST illustrates Vygotsky's concept of the Zone of Proximal Development (ZPD)? (A) The teacher requires students to memorize a model paragraph about renewable energy and reproduce it verbatim during the discussion activity. (B) The teacher repeatedly drills key vocabulary and sentence patterns until students can produce them automatically without conceptual understanding. (C) The teacher provides temporary instructional support and collaborative assistance that enables the student to perform a task that would have been too difficult to accomplish independently. (D) The teacher simplifies the lesson by assigning students only tasks they can already complete independently without assistance or interaction.