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12. 企業資金的主要來源有股東權益(包含普通股、特別股、資本公積、保留盈餘等)與長期負債 、短期負債等,在正常情況下,下列哪一類資金的成本最低? (A)短期負債 (B)特別股 (C)普通股 (D)長期負債

25. 藍海策略的六個原則中,前四個為擬定原則,下列何者不是? (A)重建市場邊界 (B)重視顧客滿意度 (C)聚焦願景而非數字 (D)超越現有需求

21 規劃公務人員薪資制度時,應該要遵守的基本原則為何? (A)要提供工會幹部津貼,以促進勞資關係和諧 (B)偏遠地區服務者,其俸級應提高一級 (C)臺北和臺南國稅局辦理個人所得稅申報受理業務的新進同仁,本俸應該要接近 (D)經濟部負責商業管理業務的科長,每月固定薪資應該和同單位科員儘量一致

17. What is the main purpose of the article? (A) To warn readers about the dangers of genetic engineering (B) To criticize current cancer treatments (C) To report new research findings about pancreatic cancer treatment (D) To explain how to prevent pancreatic cancer

18. According to the article, what happened after researchers removed the MAP4K2 gene? (A) Tumors observably disappeared in all mice (B) Regulatory T cells increased inside tumors (C) Anti-PD-1 therapy stopped working (D) Cytotoxic T cells became more active against tumors

19. Which statement is most likely true based on the article? (A) Pancreatic cancer only affects older adults. (B) Scientists believe MAP4K2 may help improve future cancer treatments. (C) Anti-PD-1 therapy may be harmful to the immune system. (D) The new treatment is already widely available in hospitals.