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69 The examination of a witness goes through up to four stages. Which of the following is correct? (A) The first stage is direct examination, the second stage is redirect examination, the third stage is cross examination, and the fourth stage is recross examination. (B) The first stage is direct examination, the second stage is cross examination, the third stage is redirect examination, and the fourth stage is recross examination. (C) The first stage is direct examination, the second stage is recross examination, the third stage is redirect examination, and the fourth stage is cross examination. (D) The first stage is direct examination, the second stage is cross examination, the third stage is recross examination, and the fourth stage is redirect examination.

69 Kira contracts to sell and Lara to buy a Swiss watch for NT$100,000. Kira may sue Lara for breach of contract when Lara refuses the______ of payment without a just cause. (A) tender (B) provide (C) offer (D) give

67 A__________ is an official restriction imposed upon speech or other forms of expression in advance of actual publication. (A) prior notification (B) prior consent (C) prior conviction (D) prior restraint

35. 流川公司販售籃球用品,其 X3 年底之存貨成本為$92,000,估計售價為$94,600,估計銷售成 本$5,000。按照成本與淨變現價值孰低法,流川公司須認列多少備抵存貨跌價損失? (A)$0 (B)$2,400 (C)$2,600 (D)$7,600

41. 瑞源公司 108 年度稅前純益$45,000,所得稅率 25%,利息費用$5,000,請問瑞源公司利息保障倍數為何? (A)8.5 (B)10 (C)5.63 (D)12

44. 某公司 X2 年度每股市價為 160 元,每股盈餘為 20 元,每股帳面價值為 10 元,則該公司的本益比應為: (A)16 (B)20 (C)7.5 (D)8