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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

22. If researchers discovered a similar ancient site with thousands of broken animal bones near a water source, what would this passage suggest about the likely inhabitants of that site? (A) They might have been a nomadic people with no food processing knowledge. (B) They might rely entirely on plant-based diets and might avoid hunting large animals. (C) They were modern humans who might have migrated from South America. (D) They may have had organized hunting and advanced resource extraction strategies.

23. A teacher requires students to repeat sentence patterns in unison and provides immediate corrective feedback to prevent errors from becoming habitual. This approach is most consistent with (A) Direct Method (B) Natural Approach (C) Audiolingual Method (D) Communicative Language Teaching

24. In a language classroom, a teacher asks students to describe a familiar route from school to their home in written form and then share their descriptions orally with a partner. This activity is most likely to develop (A) their Basic Interpersonal Communication Skills (BICS). (B) their Cognitive Academic Language Proficiency (CALP) (C) their sense of direction, which students often confuse. (D) the integration of language with science.