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12 在夫妻各類所得分開計稅下,有關當年度之財產交易損失之說明何者正確? (A)夫之財產交易損失可扣抵妻之財產交易所得,扣抵不足者可後延 (B)夫之財產交易損失可扣抵妻之財產交易所得,扣抵不足者不可後延 (C)夫之財產交易損失不可扣抵妻之財產交易所得,夫財產交易損失可後延 (D)夫之財產交易損失不可扣抵妻之財產交易所得,夫財產交易損失不可後延

5. The extreme sensitivity of qubits makes them highly ________ to external decoherence; consequently, even the most minute thermal vibration can lead to the instantaneous collapse of a delicate quantum state. (A) impervious (B) indifferent (C) resilient (D) vulnerable

7. Environmentalists argue that we must adopt a new ________ in how we view nature, moving away from seeing it as a resource to be exploited and toward seeing it as a system to be preserved. (A) paradox (B) paradigm (C) prejudice (D) perimeter

10. Instead of chasing idealistic goals, the committee decided to take a _____ approach to solve the immediate budget issues. (A) pragmatic (B) hasty (C) desperate (D) visionary

19. The deck logbook should contain all details regarding ship activities. Any reasons and time for work stoppage or ______ breakdown should be entered in the logbook. (A) winch (B) crew (C) position (D) order

20. One of the ship crew, carpenter, takes the sounding of ______ every day to measure the amount of drains collected from different spaces onboard the ship. (A) monkey islands (B) shelter tanks (C) bilge tanks (D) bulkheads