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22 有關成本效益的計算方式與決策準則,下列敘述何者錯誤? (A)如採淨現值法,淨現值愈大的計畫,愈值得採行 (B)如採益本比法,益本比大於 1 的計畫,才值得投資 (C)內部報酬率愈大的計畫,愈值得投資 (D)當有多個方案做比較時,選擇還本期愈長的方案愈好

15.有關匯入匯款,下列敘述何者錯誤? (A) Value Date 可能在通知日之後 (B)電文內容應包含徵提 B/L 影本 (C)以電話通知受款人 (D)憑受款人身分證付款

29. The products of combustion of marine fuels include sulfur dioxide, which, when combined with water vapor, forms acids such as the sulfurous acid and sulfuric acid. These acids cause cold-end corrosion if allowed to condense on boiler components of flue-gas ducting. Therefore, in order to prevent the cold-end corrosion, which action is not to be taken? (A) To ensure the temperature of exhaust gas is always above the condensation temperature level. (B) To install more heat exchangers in the flue-gas ducting so that the temperature of exhaust gas is further reduced. (C) To prevent any chemical process that formulates the acid within the boiler components of fluegas ducting. (D) To ensure there is no water-vapor condensate formed within the flue gas by controlling the flow temperatures in the flue-gas ducting.

5. 化合物 A 至 E 具有對掌性碳原子(chiral carbon),哪個選項所標示的絕對組態 (absolute configuration)完全正確? (A) A = S, B = R, C = S, D = S, E = S (B) A = S, B = S, C = R, D = S, E = R (C) A = R, B = S, C = S, D = R, E = S (D) A = S, B = S, C = S, D = S, E = S

50 Which of the following is the author's intention of the last paragraph? (A)Reviewing the three major types of mantras. (B)Encouraging readers to practice mantra chanting. (C)Informing readers of potential risks in chanting. (D)Predicting the development of mantra chanting.

14 依實務見解,下列何者非屬行政處分? (A)直轄市政府對電子遊戲業之營業場所,所為應距離學校、醫院 1,000 公尺以上之規定 (B)縣市政府指定某一棟古老建築為古蹟 (C)縣市政府於道路旁劃設禁止停車之禁制標線 (D)市場主管機關公告禁止市場內之攤商販售現宰活雞