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• III. Reading Comprehension: Questions 29~Read the three passages and choose the BEST ANSWER to e
• 19 依據我國政府會計公報之規定，有關強制性無對價收入之會計處理，下列敘述何者正確？(A)僅限於採用權責發生基礎 (B)僅限於採用修正權責發生基礎(C)應於資源已實現（或可實現）及可衡量時認列 (D)
• The restaurant is _____ or less the only decent place to eat in the town.(A) better (B) more (C)
• NPO (non-profit organization) is totally _____ of the government. It only depends on private don
• Endangered animals are so _____ that many scientists are attempting to save and protect them.(A)
• I _____ the letter to him tomorrow morning.(A) had forwarded (B) will forward (C) forwarded (D)
• 18 依據我國政府會計公報之規定，下列有關同一政府，不同基金間發生之事項，何項非屬基金間資源移轉？(A)基金間之補助款 (B)某一基金撥款成立另一基金(C)基金間委辦事項之撥款 (D)某一基金收回之前
• Many actors never ____ act in big parts on television shows or movies.(A) get to (B) get in (C)
• (二)各機關編送之年度會計報告，有關管理者討論與分析其內容為何？（10分）
• Cautiousness is one of his major _______ as a successful manager.(A) strength (B) weakness (C) sh

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• 20 依據我國政府會計公報規定，下列敘述何者正確？(A)政事型基金之退休金支出，若採確定給付制，於提撥時應借記其他財務用途(B)政事型基金採購材料或物料，若採購買法，按領（耗）用金額認列為一般性支出(
• Which statement is CORRECT?(A) Nowadays native speakers don’t need to learn new English at a
• 二、我國政府會計準則公報規定，無對價之交易收入依其性質劃分幾種？若採用修正權責發生基礎時，其收入如何認列？請舉例說明之。（20分）
• The resort did not ____ up to the tourist’s expectation.(A) make (B) take (C) live (D) have
• 21 依據中央政府普通基金普通公務會計制度之規定，有關付現購買材料之會計處理，若採耗用法時，應：(A)借：材料 貸：國庫往來－其他 (B)借：材料 貸：國庫往來－付項(C)借：一般性支出 貸：國庫往來
• Basic training is _____ in the military. No one can get out of it.(A) conscious (B) confidential
• Referring to the spelling example above, which word is the spelling of British English inste
• Jack has changed a lot since primary school, so ____ no one recognized him at the class reunion.
• ______ doubt, Miss Princeton will be interested in discussing the joint venture with your firm.(
• The nurse puts some ________ cream on my wound or it will get infected.(A) antiseptic (B) bacter
• Which slang term is out-of-date since vocabulary has also changed quickly?(A) delicious (B)
• There is filled with _____ in the air today.(A) pollen (B) vacancy (C) buddy (D) solid
• We may need a third person to help us _____ a solution.(A) work out (B) take up (C) take off (D)
• Questions 33-36 Some lawmakers propose that casinos be opened in a remote city because it would p
• The nurse’s loving _____ to her patients was a good example to the rest of the hospital colleagu
• Do you want to know how I _____ the pressure? I tell myself that everything will turn out okay i
• Which of the following is NOT mentioned in the passage?(A) Traditional values would be destr
• The survey indicates that one ____ four children ___ bullied at that suburb.(A) by…. are (B) wit
• The author is worried that children might be _____ about traditional values.(A) certain (B)
• A Faustian bargain means _____.(A) doing two things in the right order (B) trying to do more
• Questions 37-40 Modern medicine can now cure many diseases that were once fatal, but modern livin
• 6 依政府會計準則公報規定，作業基金之現金流量表，應採何種方法報導營運活動之現金流量？(A)間接法 (B)直接法 (C)間接法或直接法擇一 (D)混合法
• 16 某鄉公所受贈取得房舍一棟，依我國政府會計準則公報規定，普通基金應如何記錄？(A)應以取得當時之帳面價值，列為一般性支出(B)應以取得當時之帳面價值，列為其他財務來源(C)應以取得當時之公平價值，
• What could happen to young children who are excessively overweight?(A) They might develop he
• 7 依政府會計準則公報規定，政事型基金若自行償付到期普通長期負債之面值或本金、利息及相關手續費，應列為：(A)其他財務用途 (B)長期負債減項 (C)業務支出 (D)一般性支出