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27 某公司在某一特定期間營業收入 100 萬元,營業費用 25 萬元,營業成本 25 萬元,流動資產 10 萬元,業 外收入 50 萬元,業外損失 10 萬元,請問該公司稅前純益為多少? (A) 100 萬元 (B) 90 萬元 (C) 80 萬元 (D) 70 萬元

14. 供應鏈管理的長鞭效應(Bullwhip Effect)係指需求波動在整個供應鏈中逐漸放大的現象,下列 何者非屬引發長鞭效應的主要原因? (A)訂單處理的時間延遲 (B)過度預測市場需求 (C)成本控制的壓力 (D)訂貨批量的不規則變化

27 依據帕金森定律,下列何者最能描述組織擴張的原因? (A) 行政效率的提升 (B) 行政首長喜歡增加用人以展示權力 (C) 組織發展的自然需求 (D) 業務量的增加

58. Which of the following is categorized by the text as an “endothermic material” currently used in fire safety? (A) Borosilicate glass (B) Asbestos binders (C) Alum (D) Gypsum

59. The passage implies that alum has maintained relevance across history primarily because (A) it was the only fire-resistant material available until the 20th century. (B) it proved effective enough to be adopted by multiple civilizations and remains in use today. (C) Roman engineers recognized its superiority over all other known materials. (D) its chemical properties were only fully understood in the modern era.

60. How does the passage distinguish the composition of fire door windows from standard glass? (A) They utilize ceramic or borosilicate glass to achieve superior thermal resistance. (B) They are reinforced with a coating of vinegar and alum to prevent combustion. (C) They are encased in clay and steel to withstand the high temperatures of a building fire. (D) They are manufactured using the same endothermic properties as gypsum-based pressed sheets.