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• (二)20x2 年該公司發生下列事件，作相關之分錄：3 月 31 日發現 20x1 年之應收帳款一筆金額為$1,000 確定無法收回。5 月 31 日收到現金$1,000，為上述 3
• People who lead ________ lives are often introverted and out of step with the times.(A)solitary(B)ro
• I have ________ myself to one cup of coffee a day since the doctor advised me cut down on intake of
• 38•(A) multiplied(B) expired(C) commuted(D) fertilized
• The witness to the murder asked ________ in the TV news or newspaper. She wanted her name to be k
• What is inflation? Inflation is often called “too manv dollars chasing too lew goods.” It’s when pri
• The stream that used to be a nice fishing spot for my family has been ________ as the factory nearby
• When televisions first became ________, very few people could afford them, but now almost every hous
• (A) above all(B) for example(C) in fact(D) on the other hand
• ________ most of his time devoted to the extracurricular activities, Allen, one of the gifted stu

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• Nylon rope has replaced other types of rope for many uses since it is stronger, lighter in weight, a
• No sooner had the thief seen a patrolling police officer coming toward him than he ________ and fled
• What is inflation? Inflation is often called “too many dollars chasing too few goods.” It’s when
• (A)liberty(B)likely(C)liable(D)linked
• 四、閱讀測驗【請在下列各題中選出最適當的答案】 第一篇：Now, I suspect, a lot of people are experiencing a kind of parents，remor
• In order to get a better view, the bird watchers are using ________ to watch the rare black-faced sp
• A smoke alarm ________ the occupants to the fire which gave them valuable time get out of house safe
• According to the article, which of the following might cause the price of com to increase?(A
• What is the main idea of the second paragraph?(A)Kids can raise themselves.(B)Grandfather us
• I found my mobile phone. Where is ________?(A)your(B)yours(C)mine(D)him
• It was reported that ________ rate in Taiwan increased to 19 percent in April of 2013 from 18 in
• Where is this article likely to appear?(A)A travel guide book.(B)A medical journal.(C)A busi
• The Yellow River is ________ the Nile River.(A)shorter than(B)more short(C)shortest(D)the shortest
• In response to the public’s worry about the recently rampant flu, this week’s broadcast ________ a r
• (三)假設20x2年 12月31日調整前備抵呆帳餘額為借方餘額$800，帳齡分析顯示估計無法收回之金額為$28,600，計算漢陽公司20x2年12月 31日應提列呆帳之金額，並作相關之調整分錄
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• John’s boss always ________ over holidays.(A)warns her work(B)invites him work(C)promises her to wor
• Let me introduce Jeff, ________ father owns a company with three thousand employees.(A)where(B)where
• My mom has often admonished me that we cannot be ________ careful in this world because there are lo
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