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19.If your goal is to catch an early High-Speed Rail (HSR) train to Taichung, the 6:00 A.M. MRT is the earliest _____ option from the airport. (A)viable (B)valuable (C)variable (D)vacant

22.The trail around Sun Moon Lake in Nantou is listed as one of the 10 best _____ routes in the world by CNN. (A)trade (B)sailing (C)truck (D)cycling

23.A: I did not see you at the party yesterday. What happened? B: I was feeling a bit _____, so I stayed home to get some rest. (A)busy with other plans (B)worried about the forecast (C)afraid of crowded places (D)under the weather

19. 甲公司本年度銷貨收入為$500,000,期初與期末應付帳款分別為$80,000 與$60,000,期初與期末存貨分別為$45,000 與$32,000。若毛利率為20%,本年度支付給供應商之貨款金額為何? (A)$367,000 (B)$407,000 (C)$433,000 (D)$493,000

20. 下列何種情境會造成速動比率下降? (A)預付次年度之保險費 (B)以低於存貨帳面價值之金額銷售存貨 (C)以成本與淨變現價值法認列存貨跌價損失 (D)認列正常營運過程中應收帳款無法收回之壞帳

9. 某餐廳試行新的點餐流程後,平均等候時間由15分鐘降至10分鐘,但顧客抱怨與出餐錯誤反 而增加。主管只根據等候時間縮短,就決定全面採用新流程,依PDCA循環,下列何者最能說 明此決策的問題? (A) Plan階段不應設定具體績效目標 (B) Do階段應直接全面實施,而非先行試驗 (C) Check階段未完整檢視不同績效結果,即進入Act階段 (D) Act階段應維持原流程,不應依試行結果進行調整