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會計學

中級會計學(非公職題目)

專技高普考◆會計(2010年前)

115年 - 115 專技高考_專利師（選試專業日文及工程力學）、專利師（選試專業日文及生物技術）、專利師（選試專業日文及電子學）、專利師（選試專業日文及物理化學）、專利師（選試專業日文及工業設計）、專利師（選試專業日文及計算機結構）：專業日文#143696(27題)

115年 - 115 專技高考_專利師：專利審查基準與實務#143695(22題)

115年 - 115 專技高考_專利師：專利法規#143694(22題)

115年 - 115 專技高考_會計師：公司法、證券交易法與商業會計法#143693(30題)

115年 - 115 專技高考_專利師：專利行政與救濟法規#143692(25題)

115年 - 115 專技高考_會計師：高等會計學#143691(46題)

115年 - 115 專技高考_專利師（選試專業英文及物理化學）、專利師（選試專業日文及物理化學）：物理化學#143690(12題)

115年 - 115 專技高考_會計師、不動產估價師、民間之公證人：國文（作文）#143689(2題)

115年 - 115 專技高考_專利師：專利代理實務#143688(9題)

115年 - 115 專技高考_會計師：稅務法規#143687(40題)

40. The final paragraph suggests that the fundamental problem with using widely distributed default fonts for institutional branding is that(A) such fonts were not designed with government communications in mind and therefore lack appropriate formality(B) default fonts are updated too frequently, creating inconsistencies across archived documents(C) licensing agreements for default fonts prohibit their use in official government documents(D) their omnipresence in everyday digital life erodes their capacity to serve as markers of a unique organizational identity

39. Based on the passage, which of the following scenarios would the author most likely consider an effective branding strategy for a government institution?(A) Adopting Calibri because its modern appearance signals progressive governance(B) Retaining Times New Roman because its long history ensures public trust(C) Commissioning a custom typeface that balances readability with a distinctive visual identity(D) Alternating between serif and sans-serif fonts depending on the formality of each document

38. The word "gravitas" as used in paragraph 4 most nearly means(A) an impression of solemn dignity and seriousness(B) visual heaviness produced by thicker letter strokes(C) the physical weight of printed documents(D) resistance to change within a bureaucratic organization

ChatGPT, an AI-powered text-based artificial intelligence tool, has revolutionized the ways students learn with the personalized recommendations and guidance it provides and its access for students to a wide range of resources where they can produce more coherent or fine-tuned written content or improve their academic performance in specific areas. However, the use of ChatGPT also manifests the pitfalls in terms of its likely misinformation, inaccuracies and biases. One of the major concerns that educators raise is related to the potential plagiarism which students may use ChatGPT to create and generate essays or theses with just offering certain questions or prompts and the ownership of the generated products clearly does not belong to the student but the tool itself. Please write a well-constructed essay to define ChatGPT first, exemplify its use from a university student's perspective and discuss the pros and cons of its use at the tertiary level in Taiwan. The number of the words should be between 500 to 800. (100%)

May 24$^{th}$, 2019 was a historic day as Taiwan has become the first country in Asia to legalise same-sex marriage after decades of campaigning and waiting. Same-sex couples are finally able to get married with legal approval and rainbow flags can be waved with pride. Certainly this passed new bill has granted many same sex couples' wishes to tie the knot and their right to marriage has been acknowledged legally and openly. This issue has seemingly resolved, however, a new debate about whether LGPT education should be implemented in elementary and junior high schools has called public's attention. Some people believe that children can understand early about their sexual orientation and perhaps certain bullying tragedies can disappear through LGPT education while other people disagree with this education as children are far too young to fully understand their gender identity. Please write an argumentative essay on this topic and provide your opinions about it. Your essay should be rich in content in argumentative style and be well-structured with Introduction, Body and Conclusion and words should NOT be less than 500 words.

Recent demographic data from Taiwan presents a striking sociological phenomenon. The combined population of domestic dogs and cats has officially surpassed the number of children under the age of fourteen. This inversion of traditional household structures is accompanied by a thriving "pet economy," characterised by robust revenue growth in the retailers of pet food and specialised lifestyle services. The latest survey by the Ministry of Agriculture in Taiwan in 2026 also indicates a historic structural shift within this trend, revealing that the domestic cat population (1.74 million) has outnumbered the dog population (1.46 million) for the first time. Please write a well-constructed analytical essay to share your perspective on this trend and discuss the possible factors underpinning this phenomenon. The number of words should be between 500 to 800. (100%)

線型函數

講師：林靖

簡介：1.認識函數,函數特性(對應關係),函數判別,2.函數值 3.函數圖形與線型函數 4.線型函數的生活應用

【警鴿】2025警察法規(上):警察法、警職法

講師：小摩喵(課程：警鴿系列)

簡介：讓你快速記憶「警察法規」，考試有如OPEN BOOK一般。 警察法規(包括警察法、行政執行法、社會秩序維護法、...

三角形

講師：林靖

簡介：1.角與尺規作圖 2.三角形與多邊形的內外角 3.三角形全等性質 4.角平分線與垂直平分線性質 5.三角形的邊角問...

憲法 第 70 條

課程：中華民國憲法法條
章節：第 六 章 立法

描述：立法院對於行政院所提預算案，不得為增加支出之提議。

憲法 第 71 條

課程：中華民國憲法法條
章節：第 六 章 立法

描述：立法院開會時，關係院院長及各部會首長得列席陳述意見。

憲法 第 72 條

課程：中華民國憲法法條
章節：第 六 章 立法

描述：立法院法律案通過後，移送總統及行政院，總統應於收到後十日內公布之，但總統得依照本憲法第五十七條之規定...

31下列有關最高限額抵押權之敘述何者正確？ (A)稱最高限額抵押權者，謂債務人或第三人提供其不動產為擔保，就債權人對債務人一定範圍內之不特定債權，在最高限額內設定之抵押權 (B)最高限額抵押權所擔保之債權，不以債權人與債務人因一定法律關係所生之債權為限 (C)最高限額抵押權人就已確定之原債權，得於約定之最高限額範圍外，行使其權利 (D)最高限額抵押權之最高限額範圍不包括原債權之利息、遲延利息及違約金

64.下列何者為維生素 B2 的英文別名？ (A)biotin (B)riboflavin (C)pyridoxine (D)tocopherols

1 下列敘述，何者不能從問句推出答案，屬於真正的問句？ (A)既進了廚房，怎麼會害怕鍋爐燙手？ (B)踏上未知的長路，你到底何時歸來？ (C)江流日夜不停歇，那有永不凋謝的紅玫瑰？ (D)沒經歷過風霜雨雪，如何能感謝無盡春光柔煦？

53. 依 UCP600 之規定，有關「信用狀轉讓」與「信用狀款項讓與」之敘述，下列何者正確？ (A)可轉讓信用狀僅能轉讓一次，故第二受益人不得將信用狀重行轉讓予第一受益人 (B)信用狀若未敘明可轉讓之事實，則無法辦理該信用狀款項讓與 (C)辦理信用狀轉讓時，信用狀金額及保險投保百分比皆得酌予增加 (D)信用狀款項讓與，與信用狀本身項下權利行使之讓與無關 。

55. 有關 OBU 之敘述，下列何者錯誤？ (A)OBU 尚未辦理人民幣業務 (B)OBU原則上不受本地外匯管理條例及金融管理條例限制 (C)OBU 之營業收入免繳營業稅、營利事業所得稅及印花稅 (D)除依法院裁判或法律規定外，OBU 對第三人無提供資料的義務 。

30. (A) after (B) until (C) before (D) since