18 Based on the Balassa-Samuelson model, when the growth of productivity in the domestic tradable goods sector relative to the non-tradable goods sector exceeds that of the foreign tradable goods sector relative to its non-tradable goods sector, what phenomenon will this cause?
(A) The real exchange rate appreciates.
(B) The real exchange rate depreciates.
(C) Inflation rises.
(D) Inflation falls.

14 Which of the following statements regarding Exchange Rates Target Zone is not true? (A) It combines characteristics of both fixed and floating exchange rate systems. (B) The 1976 Jamaica Agreement is an example of such a system. (C) When the exchange rate deviates and exceeds the central parity, the premium of forward exchange rate becomes negative. (D) The monetary authorities still retain partial policy autonomy.

15 Based on partial equilibrium analysis, if a small country imposes a specific import tariff, which of the following is true? (A) The international price of the imported good falls. (B) The domestic price of the imported good remains unchanged. (C) The country’s terms of trade improves. (D) The country’s consumer surplus decreases.

16 Which of the following is correct when a large country adopts an export subsidy policy? (A) Terms of trade improves. (B) Net social welfare increases. (C) Consumer surplus increases. (D) Producer surplus increases.

17 Which of the following is not an import protection policy? (A) Exemption of commodity tax on imported raw materials. (B) Import only by government-owned enterprises. (C) Restriction on import regions. (D) High tariff policy.

19 According to the intertemporal current account model, when the expected income increases permanently, how will the current account change? (A) Increase. (B) Decrease. (C) Unchanged. (D) Ambiguous.

20 Under imperfect competition, when production involves dynamic economies of scale or learning-by-doing effects, imposing a tariff on imports can make domestic firms expand their future exports. This is called _________. (A) Employment-protection argument (B) Strategic infant industry argument (C) New protectionism (D) Export-biased growth

【已刪除】1 甲公司於 X4 年 1 月 1 日買入一設備，成本$400,000，估計耐用年限 6 年，殘值$16,000，以直線 法提列折舊。X5 年 1 月 1 日進行定期維修費用$5,000，並添購新配件$60,000，本次添購配件預計 可增加設備每年 50%的生產力。若原設備耐用年限不變，但殘值提升至$21,000，則甲公司 X5 年 應認列之折舊費用為何？ (A)$62,500 (B)$63,000 (C)$75,000 (D)$76,000

【已刪除】2 甲牧場飼養的羊隻於 X5 年 9 月 30 日共生產羊乳 10,000 公升，每公升羊乳市價為$210，運送至 市場之運輸成本每公升$10，出售成本每公升為$5。當月份發生飼料費用$50,000，採收羊乳工資 $26,000，其他支出$35,000，試問甲牧場採集的羊乳入帳金額是多少？(A)$1,839,000 (B)$1,950,000 (C)$2,026,000 (D)$2,061,000

【已刪除】3 甲公司於 X5 年 7 月 1 日出售一台特殊機器給乙客戶，並提供一年內免費更換零件的售後服務保 證，估計每個零件更換成本為$50,000。若甲公司評估發生一個零件故障機率為 30%，二個零件故 障機率為 60%，三個零件故障機率為 10%，則甲公司 X5 年應認列估計產品保證負債金額為何？ (A)$0 (B)$60,000 (C)$90,000 (D)$100,000

【已刪除】4 甲公司於 X5 年 4 月 1 日以$1,081,696 之價格發行面額$1,000,000、利率 5%、10 年期公司債，每 年 4 月 1 日及 10 月 1 日付息，發行當日市場利率為 4%。甲公司為曆年制，採有效利率法攤銷溢 折價，則甲公司 X5 年應認列利息費用是多少？（四捨五入至整數位） (A)$32,417 (B)$37,500 (C)$42,583 (D)$43,201