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115年 - 115 高等考試_二級_園藝：園藝作物育種學與園藝作物生理學#145794(8題)

115年 - 115 高等考試_二級_動物技術：畜產品加工與利用#145793(4題)

115年 - 115 高等考試_二級_養殖技術：養殖遺傳育種學研究#145792(4題)

115年 - 115 高等考試_二級_水產資源：水產資源學特論#145791(12題)

115年 - 115 高等考試_二級_水產資源：漁業技術研究#145790(4題)

115年 - 115 高等考試_二級_都市計畫技術：國土、區域與都市空間資訊理論與實務#145789(4題)

115年 - 115 高等考試_二級_養殖技術：養殖環境學研究#145788(4題)

115年 - 115 高等考試_二級_食品衛生行政：食品科學與加工學研究#145787(5題)

115年 - 115 高等考試_二級_養殖技術：水產養殖學特論#145786(4題)

115年 - 115 高等考試_二級_水產資源：海洋生態學特論#145785(4題)

20. Interpretations to the Rules of Conduct permit a CPA firm to do both bookkeeping and auditing for the same private company client if three criteria are met. Which of the following is not one of those criteria? (A) The client must accept full responsibility for the financial statements. (B) The client is required to file an annual report, including audited financial statements, with the government. (C) The CPA must not assume the role of employee or of manager. (D) The CPA must follow applicable auditing standards.

19. Julie and Lisa are sisters. Julie is a CPA auditing the company where Lisa works. Julie's independence is impaired if (A) Lisa is the controller. (B) Lisa owns 2% of the company. (C) Lisa is the marketing department manager. (D) All of the above.

18. Which of the following statements most likely represents a disadvantage for an entity that keeps microcomputer-prepared data files rather than manually prepared files? (A) It is usually more difficult to detect transposition errors. (B) Transactions are usually authorized before they are executed and recorded. (C) It is usually easier for unauthorized persons to access and alter the files. (D) Random error associated with processing similar transactions in different ways is usually greater.

(b) Please graphically analyze the impact of the Brexit deal on the equilibrium interest rate, exchange rate, general price level, and GDP of the UK economy. (10%)

(a) What are the key points of the Brexit deal on trade and services and qualifications, respectively? What do those key points mean? (10%)

(c) Due to the fact that Taiwan has a close trading relationship with U.S., please graphically analyze the effect of severe COVID-19 coronavirus in U.S. on the equilibrium interest rate, exchange rate, general price level, and GDP of Taiwan. (10%)

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講師：陳耘得

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講師：陳耘得

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07 基差變化與避險效果

描述：07 基差變化與避險效果

抗病毒章節

描述：詳細內容及分類

抗癌藥章節

描述：詳細內容及分類

37 依槍砲彈藥刀械管制條例第 20 條規定，下列何機關應輔導原住民依法申請自製獵槍？ (A)內政部 (B)法務部 (C)教育部 (D)原住民族委員會

32 下列關於權利能力與行為能力之敘述，何者錯誤？ (A)人之權利能力，始於出生，終於死亡 (B)受輔助宣告之人，無行為能力 (C)法人於法令限制內，有享受權利負擔義務之能力。但專屬於自然人之權利義務，不在此限 (D)權利能力及行為能力，不得拋棄

34. 依建築平面圖符號表示 (A)雙開窗 (B)雙開門 (C)雙扇自由門 (D)逃生窗 。

35. 依消防圖說符號表示 (A)室內消防栓箱附綜合盤 (B)消防栓箱(C)自動撒水受信總機 (D)警報發信器 。

29.依郵件處理規則規定，掛號郵件若有下列何種情形，仍可投入 i 郵箱？ (A)外包裝出現破損 (B)附有回執 (C)體積過大致無法投入 (D)未逾公告金額之代收貨款郵件

20. 依據高壓氣體安全規則規定，下列何種物質之高壓氣體設備應具備適應其設置場所及該氣體種類之防爆性能構造？ (A)氨氣 (B)氬氣 (C)溴甲烷 (D) 丙烷