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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

11.票據上之記載被塗銷時,下列敘述何者正確? (A)由票據權利人故意為之者,不影響於票據上之效力 (B)非由票據權利人過失為之者,票據無效 (C)非由票據權利人故意為之者,不影響於票據上之效力 (D)由票據權利人過失為之者,票據效力未定

19.商業銀行原則上不得投資非自用不動產,但銀行法亦規定某些例外情形。下列何者非銀行法所規定商業銀行例外得 投資非自用不動產之情形? (A)營業所在地不動產主要部分為自用者 (B)原有不動產就地重建主要部分為自用者 (C)為短期投資之目的而購買者 (D)提供經目的事業主管機關核准設立之文化藝術或公益之機構團體使用,並報經主管機關洽相關目的事業主管機關核准者

270.If a person is convicted and sentenced to imprisonment or more for crimescommitted using a motorcycle, in addition to revoking the driver's license, theperson shall be prohibited from applying for a new license for (A) 1 year (B) 3years (C) lifetime (except when meeting specific conditions and the revocationpenalty has been executed beyond the prescribed period).

271.Violating the Road Traffic Safety Rules resulting in an accident causingserious injury to others will result in the suspension of the driver's license for(A) 3 to 6 months (B) 1 to 2 months (C) 2 to 4 months.

272.If a driver causes serious injury or death in an accident, they mustimmediately handle the situation and report to the police, and must not fleethe scene. Violators shall be punished by (A) revocation of the driver's licenseand lifetime disqualification from reapplying (except under specific conditionswhere the revocation period has exceeded the prescribed time) (B) a fine (C)suspension of the driver's license for 1 year.