二、心乙公司進貨時，均採賒購，銷貨時皆採賒銷，107 至 108 年度或年底之相關資料如下表：試作：請計算心乙公司 108 年的存貨出售天數、應收帳款收帳天數，以及融資期間（現金週轉）平均多長。說明：融資期間亦稱淨營業週期；一年請以 365 天計；計算到小數第 2 位，以下四捨五入。（15 分）

編輯私有筆記及自訂標籤會計學概要-108 年 - 108 稅務特考_四等_財稅行政：會計學概要#79071
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點擊查看答案 參考答案 無參考答案 關閉 內容推薦 【題組】45 (A)where (B)what (C)which (D)that 5 Although he is just a(n)_________ photographer, his photos have been published in the NationalGeog 【題組】44 (A)whoever (B)even (C)whether (D)though 【題組】43 (A)along (B)alike (C)above (D)around 【題組】42 (A)but (B)because (C)coming (D)to come 【題組】50 Which of the following words is closest in meaning to “submissions” in paragraph 3?(A)Frequen 39 Humans wanted to __________mosquitoes with DDT, but it brought about more problems.(A)dominate (B 【題組】49 Where did the word “meh” come from?(A)The Internet. (B)Europe. (C)Central England. (D)North A 【題組】47 What is the word “meh” used to imply?(A)Dullness. (B)Anger. (C)Enthusiasm. (D)Difference. 請依下文回答第 46 題至第 50 題：“Meh,” a word which indicates a lack of interest or enthusiasm, became the lates 內容推薦 301 機關委託廠商從事軟體開發，為資訊服務採購，其委託對象之選定，應適用採購法。(A)O(B)X 8 America’s high consumption of fast food has been _________to the fact that people are often too bu 351 勞務採購，招標文件規定契約期間為1年，預算金額80萬元，但機關保留後續擴充2年，每年擴充金額80萬元，以機關之決定為準，不一定採購後續2年，則該案應以公告金額以上之採購認定之。如果在第1年結束 2 It is never easy for people of extreme conservatism to _________to social change.(A)appreciate (B) 3 Do we have an_________ plan in place if this one doesn’t work out?(A)associative (B)alternative (C 請依下文回答第 11 題至第 15 題：Do you often feel that “If anything can go wrong, it will go wrong”? If yes, the 請依下文回答第 16 題至第 20 題：A corporation, TSheets, recently conducted a study of how many days of paid time 9 Good teaching methodology can_________ students’ creative potential in learning.(A)affiliate (B)di 4 This company hired an actor to_________ many lines of their products.(A)endorse (B)romance (C)sanc 10 The_________ rate of a country usually reflects the prevalence of its education.(A)literacy (B)lo 【題組】12 (A)promptly (B)relatively (C)normally (D)incorrectly 【題組】23 Why is the word “flaw” in the third paragraph put in quotation marks (“ ”)?(A)To emphasize th 【題組】22 Which of the following is true about Sarah?(A)She has been shy and unhappy since childhood.(B 【題組】25 Which of the following statements about BDD is NOT true?(A)Men and women alike suffer from it 請依下文回答第 21 題至第 25 題：At 20, Sarah was shy but lived a normal life. Then, when her marriage broke up a 二、在有通貨膨脹及累進稅率結構下，對長期持有資產所獲得的資本增益所得課稅，往往會產生那些不良的效果？請列舉三項詳述之。又為減緩前述不良效果，我國土地增值稅制度有那些相關的規定？（25 分）編輯私有筆記 【題組】24 What is a person affected by BDD least likely to do?(A)Think that their whole body is ugly.(B 【題組】14 (A)abandoned (B)criticized (C)endorsed (D)redesigned 【題組】15 (A)rather than (B)based on (C)apart from (D)regardless of 401 機關辦理限制性招標，邀請2家以上廠商比價，僅有1家廠商投標者，得當場改為議價辦理。(A)O(B)X 【題組】17 (A)destruction (B)domination (C)distinction (D)duration 【題組】18 (A)ceases (B)endures (C)requires (D)suffers 【題組】13 (A)irritated (B)courteous (C)sympathetic (D)obedient 【題組】19 (A)deleting (B)avoiding (C)enjoying (D)retrieving 33 The mining town has changed beyond__________ during the last decade. It is no longer deserted and