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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

26. In bilingual education, what is a key theoretical difference between translanguaging and traditional code-switching? (A) Code-switching views bilingual speakers as drawing on a single integrated linguistic repertoire, whereas translanguaging assumes two completely separate language systems. (B) Code-switching often treats languages as separate and bounded systems, whereas translanguaging views bilingual speakers' linguistic resources as an integrated repertoire. (C) Translanguaging strictly prohibits students from using their first language in class, whereas code-switching encourages full immersion in the target language. (D) Translanguaging refers only to translating words between two languages, whereas code-switching refers to using multiple modes such as images, gestures, and speech.

27. Before a science group activity, the teacher explicitly teaches students English expressions such as "Take turns," "Work with your partner," and "Ask your group members for ideas" so that they can participate in the group task. According to Do Coyle's Language Triptych in Content and Language Integrated Learning (CLIL), which type of language do these expressions best represent? (A) Language of learning (B) Language about learning (C) Language through learning (D) Language for learning

28. A curriculum that is integrated with or interconnected to other subjects/domains of knowledge provides learners with enriched and broadened contexts in which they may not only practice the language effectively but also gain the to learn. (A) impetus (B) reluctance (C) permission (D) prohibition