貳、英文寫作 III、第 21 至第 30 題,每題各有一個空格,並各附有四個選項,請依據各題文意 與語法,選出最適當的答案,以完成該句。
21. The balance sheet, prepared by the accountants, _________that the company made a profit last month.
(A) showing
(B) has shown
(C) have shown
(D) has been shown

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