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6.有關基本財務報表,下列敘述何者錯誤? (A)財務報表均是以一段時間作為報導基礎 (B)權益變動表報導公司淨資產的變動情況 (C)資產負債表報導公司的資源及義務以及兩者之差額 (D)綜合損益表中之其他綜合損益大多為未實現的評價利益或損失

7.下列何項調整分錄將造成負債減少且權益增加? (A)應付帳款之調整 (B)應收帳款之調整 (C)預收收入之調整 (D)預付費用之調整

8.甲公司將一筆應收帳款售予乙銀行,並另外支付帳款總額 3%作為手續費,有關該帳款出售,下列敘述何者正確? (A)在無追索權的情況下,甲公司於出售當下並無須做任何分錄 (B)在無追索權的情況下,該帳款後續所發生的壞帳仍應由甲公司承擔 (C)無論是否有追索權的條件下出售,甲公司可於出售當下立即除列應收帳款 (D)在有完全追索權的情況下,甲公司應於出售時於帳上認列資產增加以及負債增加

37.下列何者並非銀行同業之間的短期借貸利率? (A)隔夜拆款利率 (B)短期融通利率 (C) LIBOR (D)聯邦基金利率(Federal Funds Rate)

37. An industrial plant claims to discharge no more than 1000 gallons of wastewater per hour, on the average, into a neighboring lake. An environmental action group took some random samples from the lake over a period of time to analyze the true mean discharge of wastewater per hour exceeded the company claim of 1000 gallons. Consider a one-sided hypotheses and use a significance level of $\alpha = 0.05$. What of the following statement is correct? (A) If the plant is not exceeding the limit, but actually \( \mu = 1000 \), there is only \( 5\% \) chance that we will conclude they are exceeding the limit. (B) If the plant is exceeding the limit, there is only a \( 5\% \) chance that we will conclude that they are not exceeding the limit. (C) If we reject \( H_0 \), the probability that it is actually true is 0.05. (D) The probability that the sample mean equals exactly the observed value would equal 0.05 if \( H_0 \) were true. (E) All of the above.

38. Suppose that a 99% confidence interval for the difference $p_1 - p_2$ between the proportions of men and women in Taiwan who are alcoholics equals (0.02, 0.09). (A) We are \( 99\% \) confident that the proportion of alcoholics is between 0.02 and 0.09. (B) We are \( 99\% \) confident that the proportion of men in Taiwan who are alcoholics is between 0.02 and 0.09 larger than the proportion of women in Taiwan who are. (C) We can conclude that the population proportions may be equal. (D) We are \( 99\% \) confident that a minority of Taiwan residents are alcoholics. (E) Since the confidence interval does not contain 0, it is impossible that \( p_1 = p_2 \)