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17 某公寓為談危老改建,經委託不動產估價師就1至4樓之單價分別查估為80、60、55、50萬元/坪,若全棟建物成本價格占全棟房地總價格比率為30%,請問1至4樓之樓層別效用比分別為? (A) 170% 130% 120% 100% (B) 160% 120% 110% 100% (C) 150% 110% 105% 100% (D) 140% 120% 110% 100%

9. B 公司 X6 年 1 月 1 日成立,並且以銷售冷氣機為主要營業活動。X6 年度銷售冷氣機 1,000 台,並且提供一年免費 維修保固服務。依據同產業的經驗,銷售的冷氣機中,一年內會有 5%的冷氣機送回廠享用公司提供的免費保固服務,其中 30%屬於重大故障,平均每台維修費用$3,000,70%屬於輕微故障,平均每台維修費用$1,000,X6 年度實際送回 B 公 司維修的相關支出總計$43,000,則 X6 年底經調整分錄之後,「產品保證負債準備」餘額為下列何者? (A) $37,000 (B) $39,000 (C) $40,000 (D) $41,000

10. A 公司 X3 年度支付供應商現金$360,000。此外,比較性資產負債表顯示 X3 年度應付帳款減少$6,000,預付貨款 減少$2,000,存貨增加$4,000,則 A 公司 X3 年度的銷貨成本為下列何者? (A) $320,000 (B) $336,000 (C) $348,000 (D) $352,000

334.If a person subject to penalty disputes the decision made under Article 8 orParagraph 5 of Article 37 of the Road Traffic Management and Penalty Act,they should file a lawsuit against the original penalizing authority directly tothe local administrative litigation division of the High Administrative Court;within how many days after the delivery of the decision must the annulmentlawsuit be filed? (A) 20 days (B) 30 days (C) 60 days.

335.In cases of direct citation for illegal parking where the driver or vehicle owneris not present or unable to move the vehicle, how many hours must passbefore consecutive citations can be issued? (A) 2 hours (B) 3 hours (C) 6hours.

336.If a driver causes injury to others in a car accident and flees the scene, howlong will their driver's license be revoked and how long are they prohibitedfrom reapplying? (A) 1 year (B) 2 years (C) 3 years