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5 促進產業升級條例於民國 99 年 5 月 12 日公布廢止。關於該條例之廢止,下列敘述何者正確?(A)該條例之廢止,應經立法院通過,由立法院公布 (B)該條例之廢止,應經立法院通過,總統公布 (C)該條例之廢止,應由主管機關公布,並送立法院備查 (D)該條例於民國 99 年 5 月 12 日公布廢止時即失效

19 針對正在接受化學治療病人的護理指導,下列敘述何者最不適當?(A)勿與上呼吸道感染者接觸 (B)勿食用生菜沙拉、生魚片(C)發燒時自行服用退燒藥 (D)減少出入公共場所

46.依《醫宗金鑑‧正骨心法要旨》,下列手法配對何者正確?①接法 ②按者 ③拿法 ④或兩手一手捏定患處,酌其宜輕宜重,緩緩焉以復其位也 ⑤謂以手往下抑之也 ⑥謂使已斷之骨,合攏一處,復歸於舊也 ⑦謂以手推之,使還舊處也 (A)①配⑤、②配⑥、③配④ (B)①配⑦、②配④、③配⑥ (C)①配④、②配⑦、③配⑤ (D)①配⑥、②配⑤、③配④

6甲公司於X1年初取得乙公司80%股權而對乙公司取得控制,當日乙公司除存貨低估$20,000、土地低估$70,000、設備高估$60,000外,其他可辨認資產、負債之帳面金額皆與公允價值相等。存貨於X1年全部出售;截至X3年底,土地仍未出售;設備自收購日起尚可使用四年,無殘值,採直線法提列折舊。甲公司採用權益法處理對乙公司之投資,惟未就前述各項差額進行任何調整。編製X3年度合併工作底稿之調整分錄包括:(A)借:投資收益12,000;貸:保留盈餘8,000(B)貸:投資收益12,000;貸:保留盈餘8,000(C)借:投資收益12,000;貸:保留盈餘20,000(D)貸:投資收益12,000;貸:保留盈餘24,000

2. When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? (A) Test data programs need not be tailor-made by the auditor for each client's computer application. (B) Test data are proceeded with the client's computer and the results are compared with the auditor's prediction. (C) Test data programs usually consist of all possible valid condition regarding compliance with internal control. (D) Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operating condition.

3. Which of the following auditing procedures most likely would assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern? (A) Inspecting title documents to verify whether any assets are pledged as collateral. (B) Confirming with third parties the details of arrangements to maintain financial support. (C) Reconciling the cash balance per books with the cut-off bank statement and the bank confirmation. (D) Comparing the entity's depreciation and asset capitalization policies to other entities in the industry.