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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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2.甲公司 X1 與 X2 年底的淨資產分別為$200,000 與$300,000。X2 年度收入$500,000,費用$460,000,發放股利$25,000。 若 X2 年投入股本無變動,請問 X2 年其他綜合損益金額為下列何者? (A) $60,000 (B) $75,000 (C) $85,000 (D) $100,000

5.甲公司 X1 年進貨付現數為$320,000,已知當年度存貨增加$50,000,應付帳款減少$30,000,則綜合損益表中的銷貨 成本為下列何者? (A) $240,000 (B) $300,000 (C) $340,000 (D) $400,000

6.在決定土地之入帳成本時,下列何者不可納入? (A)購入時支付給代書之服務費 (B)購入後當年度支付的地價稅 (C)由政府負責後續維護之下水道修築支出 (D)連同土地買入並直接拆除之舊屋購買成本

22 依行政程序法規定,處分機關告知之救濟期間有錯誤時,處分機關應如何處理? (A)以通知更正之,並自通知送達之翌日起算法定期間 (B)以通知補正之,並自通知送達之翌日起算法定期間 (C)以通知更正之,並自通知送達之翌日起算 1 年救濟期間 (D)以通知補正之,並自通知送達之翌日起算 1 年救濟期間

23 下列何種行政處分僅具確認效果? (A)戶政機關所為之結婚登記 (B)銓敘部就公務人員退休年資之銓敘審定 (C)環境部所為之環境影響評估決定 (D)警察命令違法集會遊行之民眾儘速解散

24 新北市政府向中央銀行商借黃金作為瑞芳黃金博物館展覽之用,並由新北市政府和中央銀行簽訂黃金借用 契約。依實務見解,該契約的屬性為何? (A)委辦行政 (B)行政契約 (C)行政處分 (D)私法契約