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18.Taiwanese _____ people often use natural materials in their everyday items, such as clothes, accessories, and tools. For example, the Atayal often make clothing from ramie. (A)introduced (B)introverted (C)superficial (D)indigenous

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

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