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115年 - 115 專技高考_專利師(選試專業英文及電子學)、專利師(選試專業日文及電子學):電子學#143699(18題)

115年 - 115 專技高考_專利師(選試專業英文及工程力學)、專利師(選試專業英文及生物技術)、專利師(選試專業英文及電子學)、專利師(選試專業英文及物理化學)、專利師(選試專業英文及工業設計)、專利師(選試專業英文及計算機結構):專業英文#143698(28題)

115年 - 115 專技高考_專利師(選試專業英文及工業設計)、專利師(選試專業日文及工業設計):工業設計#143697(8題)

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)

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Artificial Intelligence (AI) has become an integral part of our everyday lives from voice assistants on our smartphones to personalised content recommendations on streaming platforms and AI is quietly working behind the scenes to make our daily experiences smoother, smarter, and more enjoyable. As year 2024 is acknowledged as the first year of the application of generative AI and Taiwan has been widely renowned for her significant role related to the development of AI, there are constant discussions about how AI affects our lives and how it may shape our future. Please write a well-constructed essay to illustrate how AI influences our daily lives and discuss the benefits and drawbacks that AI brings to us through a comparative manner between our lives in the past and present. The number of words should be between 500 to 800. (100%)

Since the outbreak of the COVID-19 pandemic, the lives and relationships among people across different countries have been dramatically changed and the world has been severely affected in terms of the environment development and global economy. One of the major changes that the pandemic has caused in education is the manner of how students receive their learning compared to the way that teaching may occur mainly at schools previously. Please write a well-constructed essay to discuss the effects that the pandemic has brought to us from the educational perspective. (100%)

Jane Goodall, the world’s foremost expert on chimpanzees, once said, “What you do makes a difference, and you have to decide what kind of difference you want to make.” Please take this quote as the theme and write a composition of about 750 to 800 words (no less than 750 words and not exceeding 800 words) in English. You can write in any genre or mode as long as your writing is comprehensively constructed with clear ideas and an effective structure. (100%)

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19 關於法規命令之訂定程序,下列敘述何者正確? (A)雖無法律授權,亦得由機關長官訂定、發布法規命令 (B)法規命令訂定專屬行政機關職權,一般人民團體不得提議 (C)雖無急迫情事但為行政效率,法規命令草案無須公告徵求意見 (D)數機關會同訂定法規命令經上級機關或共同上級機關核定後,應會銜發布

42.甲公司於 X1 年 11 月 10 日以每股$50 買入乙公司股票 18,000 股,並將此投資透過損益按公允價值衡量,乙公司股票 X1 年年底的每股市價為$43。甲公司於 X2 年 8 月 20 日收到乙公司所發放的現金股利$28,800,且於 X2 年 10 月 1 日以每股$59 出售所有乙公司股票。請問:甲公司該投資對 X2 年淨利增加多少? (A)$190,800 (B)$288,000 (C)$302,400 (D)$316,800

43.甲公司於 X1 年度成立,X1 年度淨利為$120,000,X1 年底總資產為$1,200,000、流動負債為 $150,000、非流動負債為$450,000,假設期初總資產等於期末總資產,假設期初總權益等於期末總權益,再假設無利息費用,則財務槓桿指數為何? (A)0.46 (B)0.5 (C)1.8 (D)2.0

複選題155. 有關通關責任依 Incoterms 2020 規定,下列敘述何者正確? (A)EXW 條件下進出口報關皆由賣方負責 (B)FAS 條件下出口報關由出口商負責;CIP 條件下進口報關由進口商負責 (C)DDP 條件下進出口報關皆由買方負責 (D)DPU 條件下進口報關由進口商負責;DAP 條件下出口報關由出口商負責 。

2. 依 ISBP 之規定,有關單據的更正,下列敘述何者正確? (A)同一份單據中使用多種字體,其本身並不表示更正 (B)當一份單據包含不止一處更正時,只需在其中一處作出確認 (C)由受益人所簽發之單據中資料的任何更正,均無須確認 (D)副本單據中資料的任何更正必須確認 。

3. 依 ISBP 之規定,有關日期之敘述,下列何者錯誤? (A)即使信用狀未特別要求,匯票應表明簽發日期 (B)為避免含糊不清,日期最好全部以數字表達 (C)煙燻證明書的簽發日期可晚於裝運日期 (D)如信用狀要求〝裝運前檢驗證明〞時,該單據必須透過名稱或內容或簽發日期來表明該〝檢驗〞發生在裝運日當天或之前 。