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複選題177. 活性碳管中,後段介質之作用為何? (A)驗證是否破出(breakthrough) (B)可協助確認採樣裝置之方向性正確與否 (C)保護前段介質 (D)增加介質之吸附效率 。

4. A 公司 X7 年已累計積欠特別股股利$70,000,並預期 X8 年公司亦不發放股利,將再積欠累積特別股股利$30,000。 請問 A 公司於 X8 年底如何報導積欠股利? (A)無須報導 (B)僅附註揭露積欠股利$100,000 (C)認列應付特別股股利$30,000,並附註揭露積欠股利$70,000 (D)認列流動負債-應付特別股股利$70,000,非流動負債-應付特別股股利$30,000

5. A 公司 X2 年初以$300,000 平價購入債券投資,並歸類為透過其他綜合損益按公允價值衡量之金融資產,該投資 X2 年底之公允價值為$280,000。X3 年間,甲公司以公允價值$328,000 全數處分該投資,則該處分投資對甲公司 X3 年淨利 淨影響數為何? (A) $0 (B)增加$12,000 (C)增加$28,000 (D)增加$48,000

6.有關基本財務報表,下列敘述何者錯誤? (A)財務報表均是以一段時間作為報導基礎 (B)權益變動表報導公司淨資產的變動情況 (C)資產負債表報導公司的資源及義務以及兩者之差額 (D)綜合損益表中之其他綜合損益大多為未實現的評價利益或損失

38. Suppose that a 99% confidence interval for the difference $p_1 - p_2$ between the proportions of men and women in Taiwan who are alcoholics equals (0.02, 0.09). (A) We are \( 99\% \) confident that the proportion of alcoholics is between 0.02 and 0.09. (B) We are \( 99\% \) confident that the proportion of men in Taiwan who are alcoholics is between 0.02 and 0.09 larger than the proportion of women in Taiwan who are. (C) We can conclude that the population proportions may be equal. (D) We are \( 99\% \) confident that a minority of Taiwan residents are alcoholics. (E) Since the confidence interval does not contain 0, it is impossible that \( p_1 = p_2 \)

39. Which of the following statement is when the one-way ANOVA provides relatively more evidence that $H_0: \mu_1 = \mu_2 = \cdots = \mu_g$ is rejected? (A) The smaller the between-groups variation. (B) The smaller the within-groups variation. (C) The larger the between-groups variation. (D) The larger the within-group variation. (E) None of the above.