44. 兩正齒輪相互嚙合，主動輪齒數為 50 齒，從動輸齒數為 30 齒，主動輪轉速為 150 rpm，請問從動輪之轉速為多少？
(A) 250 rpm
(B) 300 rpm
(C) 450 rpm
(D) 90 rpm

45. 有一鏈輪，鏈節為 20 mm，齒數為 30 齒，請問節圓直徑約為多少？ (A) 171 mm (B) 181 mm (C) 191 mm (D) 201 mm

46. 有一公制全深標準齒輪，模數為 4，接觸率為 2，作用角為 360°，請問齒輪之 齒數為多少？ (A) 20 齒 (B) 25 齒 (C) 30 齒 (D) 40 齒

47. 關於數控工具機程式「G97 S500」之敘述，請問何者正確？ (A)主軸轉速 500 rps (B)主軸轉速 500 rpm (C)主軸周速 500 m/s (D)主軸周速 500 m/min

48. 關於鑽削一般碳鋼的鑽頭之敘述，請問何者正確？ (A)鑽唇間隙角約 118° (B)鑽唇半角約 135° (C)鑽唇角約 118° (D)鑽唇角約 8°〜12°

49. 車床加工法，車削直徑為 25 mm，長度為 100 mm 的中碳鋼，切削速度為 25 m/min，請問轉速何者最適合？ (A) 100 rpm (B) 200 rpm (C) 300 rpm (D) 400 rpm

50. 平鍵尺寸為 8 mm × 5mm × 15 mm(寬×高×長)，裝置於直徑為 40 mm 的軸上， 軸承受 30 N-m 之扭轉力矩，請問平鍵之壓應力為多少？ (A) 20 MPa (B) 40 MPa (C) 200 MPa (D) 400 MPa

1. A CPA firm has decided to rely on the audit work performed by another audit firm. Which of the following procedures should the CPA firm perform when taking responsibility for the other firm's audit work? (A) Reference the reliance on the other firm's work in then opinion section of the audit report. (B) Reference the reliance on the other firm's work in a footnote disclosure to the financial statement. (C) Review the other firm's documentation of identified risks of material misstatement. (D) Obtain and attach a copy of the other firm's representation latter and audit report to the opinion that the CPA firm issues.

2. When an auditor tests the internal controls of a computerized accounting system, which of the following is true of the test data approach? (A) Test data programs need not be tailor-made by the auditor for each client's computer application. (B) Test data are proceeded with the client's computer and the results are compared with the auditor's prediction. (C) Test data programs usually consist of all possible valid condition regarding compliance with internal control. (D) Test data are coded to a dummy subsidiary so they can be extracted from the system under actual operating condition.

3. Which of the following auditing procedures most likely would assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern? (A) Inspecting title documents to verify whether any assets are pledged as collateral. (B) Confirming with third parties the details of arrangements to maintain financial support. (C) Reconciling the cash balance per books with the cut-off bank statement and the bank confirmation. (D) Comparing the entity's depreciation and asset capitalization policies to other entities in the industry.

4. A registered public accounting firm is conducting an audit of an issuer. Which of the following services may the auditor provide to the client while maintaining independence? (A) Drafting documents that form the basis of financial statements filed with the SEC. (B) Originating source data underlying the balance sheet. (C) Maintaining accounting records. (D) Preparing an organizational chart of the accounting department.

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113年 - 113 臺灣菸酒股份有限公司_年從業職員及從業評價職位人員甄試_從業評價職位人員_機械：機械概論#123491