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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

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.

20. What is the main idea of this passage? (A) New excavation evidence shows Neanderthals used advanced food-processing techniques much earlier than previously known. (B) Neanderthals were more violent hunters than modern humans. (C) Scientists discovered a new species of animal at the Neumark-Nord site. (D) Neanderthals built permanent settlements near lakes in ancient Europe.

21. Based on the article, what can be inferred about the level of cognitive ability possessed by the Neanderthals at Neumark-Nord? (A) They had limited cognitive abilities and relied on instinct rather than planning. (B) They could perform only simple, repetitive food-gathering tasks. (C) They demonstrated strategic thinking, environmental awareness, and forward planning. (D) They were intellectually inferior to modern humans in all measurable ways.