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20 If a large amount of “hot money” flows into Taiwan, what change will occur in the country’s balance of payments? (A) The current account balance decreases. (B) The current account balance increases. (C) The financial account balance decreases. (D) The financial account balance increases.

19 Which of the following policies is most consistent with the predictions of the Gravity Model of trade? (A) Encouraging domestic firms to increase research and development spending in order to reduce average production costs. (B) Reducing cross-border transportation and transaction costs through regional economic integration. (C) Requiring all firms to export goods while prohibiting them from importing products in the same category. (D) Dividing the domestic market into more administrative regions in order to increase product variety.

18 An international concert promoter receives US$1 million in ticket revenue from overseas and needs to convert the funds into British pounds to pay venue rental fees. The finance manager observes the following three spot exchange rates: US$1 = €0.8 €1 = £0.7 US$1 = £0.5 Assume that transactions can be conducted simultaneously in all three markets and that there are no transaction costs, bid–ask spreads, or quantity restrictions. Which of the following is correct? (A) There is no arbitrage opportunity. (B) The arbitrage profit is US$120,000. (C) The arbitrage profit is £50,000. (D) Whether a triangular arbitrage opportunity exists is not related to the British pound exchange rate.

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30.關先生 68 歲,有高血壓,1 年前曾因缺血性中風而住院。下列何者單獨使用可做為高血壓治療之第一線用 藥? (A)indapamide (B)irbesartan (C)isradipine (D)ipratropium

1.農場於 12 月中收成橘子 200 公斤,當時每公斤公允價值為$30;年底時尚餘 80 公斤未出售,且年底之橘子每公斤公允價值變動為$32。若出售成本每公斤$3,請問年底時橘子在資產負債表所呈現之金額為下列何者? (A) $2,160 (B) $2,320 (C) $2,400 (D) $2,560

3.甲公司 X3 年底依成本計算之設備帳面金額為$84,000,使用價值為$80,000,公允價值減出售成本為$75,000。請問 期末資產負債表呈現之設備金額為下列何者? (A) $75,000 (B) $80,000 (C) $82,000 (D) $84,000

18 關於行政機關訂定法規命令,依法舉行聽證,於政府公報或新聞紙公告時,下列何者非屬應載明之事項? (A)草案之全文 (B)提議之人民或團體 (C)聽證之日期及場所 (D)訂定機關之名稱

19 下列何者非屬行政規則? (A)文書流程管理作業規範 (B)大學評鑑辦法 (C)稅務違章案件裁罰金額或倍數參考表 (D)食品廣告標示詞句涉及誇張易生誤解或醫療效能之認定表

20 被徵收土地所有權人對核定之徵收補償價額不服,而請求核給補償費,經主管機關為維持原補償價額之查 處通知時,依行政法院實務見解,此一查處通知之法律性質為下列何者? (A)行政契約 (B)行政處分 (C)行政事實行為 (D)行政規則