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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 。

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

7.下列何項調整分錄將造成負債減少且權益增加? (A)應付帳款之調整 (B)應收帳款之調整 (C)預收收入之調整 (D)預付費用之調整

37.下列何者並非銀行同業之間的短期借貸利率? (A)隔夜拆款利率 (B)短期融通利率 (C) LIBOR (D)聯邦基金利率(Federal Funds Rate)

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 \( p_1 = p_2 \)