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58.詹爺爺於 2016/10/20 過世,二子信守承諾,尊重父親遺願成立遺囑信託,放棄行使一順位繼承人特留分的權利,同時二人另紛紛辦理拋棄繼承,並協助以詹爺爺遺產抵繳遺產稅稅金,不僅讓五個孫子得以順利繼承詹爺爺名下房產,剩餘遺產亦得一併交付信託。(一)抵 繳之財產為繼承人公同共有之遺產且該遺產為被繼承人單獨所有或持分共有者,得由誰提 出申請?(二)依遺贈稅法§17 條規定,本案二子拋棄繼承後,遺產稅之扣除額為多少? (A)(一)繼承人過半數之同意,或繼承人之應繼分合計過半數之同意、(二)新臺幣 250 元整 (B)(一)繼承人過半數之同意,或繼承人之應繼分合計逾三分之二之同意、(二)新臺幣 0 元整 (C)(一)繼承人過半數及繼承人之應繼分合計過半數之同意、(二)新臺幣 100 萬元整 (D)(一)繼承人過半數及繼承人之應繼分合計逾三分之二之同意、(二)新臺幣 0 元整

17.金融機構代為扣繳中華民國境內居住之個人之利息所得稅款,至遲應於何時解繳國庫? (A)次月五日前 (B)次月十日前 (C)代扣日起算五日內 (D)代扣日起算十日內

複選題46. 關於高血脂症的描述,何者為錯誤? (A) 甲狀腺功能低下易導致三酸甘油酯(TG)濃度升高 (B) 類固醇藥物(Steroids)易導致低密度脂蛋白(LDL)的濃度減少 (C) 三酸甘油酯(TG)濃度不易受酒精、飲食等影響而改變 (D) 高密度脂蛋白(HDL)又稱為「壞膽固醇」

5. In a bilingual program at a junior high school in Toucheng, Ms. Kuo is teaching a social-studies-integrated English lesson on global migration patterns. She invites students to first brainstorm in Taiwanese or Mandarin with a partner about migration stories in their own families, then articulate the main themes to the whole class in English. Throughout the lesson, she welcomes contributions that weave English with Mandarin or Taiwanese, intentionally drawing on all three languages as resources to develop students' analytical understanding of migration concepts. A fellow teacher observing the class remarks that Ms. Kuo is merely tolerating language mixing because the students lack sufficient English proficiency, and warns that this practice contradicts the aims of the bilingual program. Which concept most accurately describes Ms. Kuo's pedagogical approach, and why is the fellow teacher's interpretation problematic? (A)Mother tongue instruction, because local languages are being used to support content delivery. (B)Sheltered instruction, because content is being linguistically simplified for language learners. (C)Code-switching, because Ms. Kuo is alternating between languages for communicative ease. (D)Translanguaging, because Ms. Kuo is strategically mobilizing students' full linguistic repertoire to construct meaning and content knowledge.

6. The software engineers were given seventy-two hours to _____ the critical vulnerability in the payment system, pressured by regulators threatening to suspend the platform's operating license indefinitely. (A)conceal (B)overlook (C)manipulate (D)rectify

7. The reform movement gained significant _____ after the general election, energized by widespread public discontent that had accumulated over years of austerity measures and unmet policy pledges. (A)notoriety (B)disillusionment (C)momentum (D)hesitation