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39. 花蓮公司的流動資產為$800,000,不動產、廠房及設備淨額為$2,400,000,此外無其他資產項目, 流動負債為$500,000,此外無其他負債項目,權益為$1,500,000,則長期資金對不動產、廠房及設 備的比為何? (A)50% (B)62.50% (C)112.50% (D)133.33%

27 下表為隨機區集設計(Randomized Block Design)部分的 ANOVA 表:ANOVA 表中 a, b, c, d, e 約多少,下列何者正確? (A) a, b, e 分別約為 5000, 500, 5 (B) a, b, e 分別約為 8000, 500, 5 (C) b, c, d 分別約為 500, 3, 9000 (D) a, c, d 分別約為 5000, 1.8, 13000

28 在一兩因子變異數分析中,A 因子數為 a、B 因子數為 b,且重複數為 r,則交互作用之自由度為:(A)(a – 1)(b – 1) (B)(a – 1)(r – 1)(r – 1) (C) Abr – 1 (D) n – ab + r

29 若 Y 為某公司的月銷售額(百萬),X 為廣告刊登次數,經理人想利用簡單線性迴歸模型Y =β0 +β1X+ε ,分析廣告刊登次數對公司的月銷售額的影響,利用最小平方法求出迴歸係數的估計值β1約為何? (A) 2.5 (B) 3.8 (C) 5.1 (D) 1.3

59 What is the meaning of the phrase “seeing is no longer believing” in this context? (A) People are losing their eyesight due to high-tech screen usage. (B) Officers should not collect video evidence because it is useless. (C) Digital images and videos can be faked so easily that they cannot be trusted. (D) Most crimes now happen in the dark where officers cannot see anything.

60 Why is the “Zero Trust” model considered a “shift in responsibility”? (A) Because the individual’s decision-making has become the first line of defense. (B) Because the police are not responsible for catching criminals any longer. (C) Because scammers are now responsible for proving they are real. (D) Because the public must now pay for their own digital protection.