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• 1 新生兒疑似吸入異物而停止呼吸，護理人員為其進行急救時，應優先採取下列何種措施？(A)氣管內插管通氣 (B)清除呼吸道異物 (C)胸腔外心臟按壓 (D)體外電擊去顫術
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• 折舊多計$1,000，租金收入少計$2,000，郵電費$1,200誤記為水電費$1,200，則本期淨利　(A)多計$1,000　(B)多計$3,000　(C)少計$3,000　(D)少計200。
• 調整後結帳前發現折舊少提之錯誤，應借記　(A)折舊　(B)累計折舊　(C)前期損益　(D)業主往來

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