(b) and indicate what the answer is, do not evaluate it.

4. (10分）試求函數f(x) = 3√x-x• √x之遞增的x區間及遞減的x區間舆其相對極值點

5. (10 分）試求函數f(x) = ln(l + x)之秦勒展開式（Taylor Expansion),在 x=0. (即 Maclaurin Scries )

6. (10分）試求由此兩曲線y=x3與y = x2+2x,所圍成的區域面積之值.

(l)Prepare the journal entries that should be recorded in 2006.relative to the premium plan.

(2)Indicate the account amounts and classifications of ' the items related to the premium plan that would appear on the balance sheet at Dec.31,2006 and the income statement during the 2006. (21%)

(l)Are the options artli- dilutive ? Why?

⑵Compute basic earnings per share.

(3)Compute dilutive earnings per share.

⑷Disclose the EPS in the income statement. (20%)

三 . IIsu Corporation has 40, 000 shares of $10 par value coniiiion stock authorized and 30,000 shares issued at $25 per share and outstanding. On June 15, 2005, Hsu Corporation purchased 3,000 shares of treasury stock for $14 per share. Ilsu uses the cost method to account for treasury stock. On September 30， 2005, llsu sold 1, QQ0 shares of tlte treasury stock for $18 per share and retired 2,000 share of the treasury stock. On October 31, 2005, Ilsu Corporation declared and distributed 8, 400 shares as a stock dividend from unissued shares when the market value of the common stock was $21 per share. On December 15, 2005， Hsu Corporation declared and paid $1 per share cash dividend. Required: Make the journal entries to the above transactions From June 15 to Dec. 15. (20%)

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