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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

330.Which of the following is NOT a standard for passing the driver's vision test?(A) Naked vision of both eyes reaches 0.6 or above, with each eye at least0.5 (B) Corrected vision of both eyes reaches 0.8 or above, with each eye atleast 0.6 (C) Naked vision of both eyes and each eye must reach 0.6 orabove

331.Before a driver who has passed the test obtains a driving license, (A) they arenot allowed to drive a car (B) they are allowed to drive a car (C) they may driveif their driving skills are excellent.

332.For applicants taking the driving license test, which of the following is incorrectregarding those who register or take the test by improper means or notfollowing regulations? (A) Those who have already obtained a driving licensewill have it invalidated, revoked, and recovered by the Motor Vehicles Office(B) Both the applicant and the impersonator are prohibited from retaking thetest for five years from the date of detection (C) Those who have alreadyobtained a driving license cannot have it revoked.