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29. 「有教無類、因材施教」為教育工作者致力的目標。以下有關融合教育之描述,下列何者為非? (A)強調回歸主流和正常化,因此一般教師應需要有身心障礙學生輔導的概念。 (B)融合教育的實踐目的在於減少特殊教育的實施,讓身心障礙學生能安置在普通班級之中。 (C)特殊學生能參與普通班現場活動並產生良性互動。 (D)特殊學生在融合教育現場,享有公平受教的機會,學習學科、溝通、社會互動或體育類之 活動或課程。

17甲公司於X1年1月1日以$360,000購入乙公司30%普通股股權,當日乙公司之淨資產為$1,000,000,經分析得知乙公司可辨認資產中有折舊性資產帳面價值低估$150,000,使用年限10年,無殘值,採直線法攤銷;另有一批存貨帳面金額低估$50,000,該批存貨已於X1年4月出售。乙公司在X1年6月15日發放現金股利$12,000,且於X1年底列報本期淨利$200,000。甲公司X1年底採用權益法之投資的帳列金額應為多少?(A)$356,400(B)$396,900(C)$416,400(D)$434,100

1 下列何者並非法律保留原則之展現? (A)罪刑法定原則 (B)租稅法定原則 (C)管轄法定原則 (D)信賴保護原則

12 Which of the following would cause an increase in the supply of foreign exchange? (A) An increase in domestic investment abroad. (B) An increase in domestic spending on foreign travel. (C) An increase in domestic exports. (D) An increase in domestic imports.

13 If the exchange rate between the US Dollar and the New Taiwan Dollar changes from 30 to 25, then US goods will become ________. (A) cheaper in Taiwan (B) cheaper in the U.S. (C) more expensive in Taiwan (D) more expensive in the U.S.

14 According to the Offshoring Model, when all other factors are constant, which of the following outcomes is most consistent with the model’s prediction? (A) The relative wage of high-skilled workers, measured as the ratio of high-skilled to low-skilled wages, rises in both the home and host countries. (B) The relative wage of high-skilled workers rises in the home country but falls in the host country. (C) The relative wage of high-skilled workers falls in the home country but rises in the host country. (D) The relative wage of high-skilled workers falls in both the home and host countries.