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14. 下圖是用何種展開法? (A)三角形法 (B)平行線法 (C)放射線法 (D)梯形法 。

15. 下圖是用何種展開法畫出的圖案? (A)三角形法 (B)平行線法 (C)放射線法 (D)梯形法 。

48. What is the main focus of the training according to CGA Deputy Commander Tseng Ho-chia? (A) Military confrontation with China. (B) Enhancing interoperability for a free Indo-Pacific. (C) Fisheries enforcement only. (D) Humanitarian aid delivery.

49. What can be inferred about the strategic purpose of these non-military drills? (A) They replace full-scale naval exercises. (B) They aim to provoke direct conflict. (C) They focus solely on technical exchanges. (D) They allow responses to provocations without escalation.

50. What does the term “interoperability” most likely mean as used in the above statement by CGA Deputy Commander Tseng Ho-chia? (A) Complete independence in patrol operations. (B) Patrol focus on economic rather than security cooperation. (C) Ability of forces to work together effectively. (D) Competition between different nations’ coast guards.

13 依中央政府普通公務單位會計制度之一致規定,丙機關持有 A 公司股票 1 萬股,占股權比例 10%, 並指派一人獲選聘為總經理,X3 年 7 月 1 日收到該公司 X2 年度盈餘所發放的現金股利,每股 1元,丙機關應貸記下列何者?(A)採權益法之投資評價調整 (B)投資股息紅利(C)公庫撥入數 (D)其他長期投資評價調整