47. What feeling does the second saying express?
(A) sadness
(B) hopefulness
(C) negativity
(D) disappointment

43. Why is Obama lucky? (A) Schoolchildren don’t have the right to vote.(B) The parents of schoolchildren support his idea. (C) Schoolchildren like Ms plan. (D) The parents of schoolchildren don't care for his plan.

44.According to the passage, at present，how many weeks is the summer vacation for schoolchildren In the U.S.? (A) eight weeks (B) not mentioned (C) seven weeks (D) ten weeks

45. According to the passage, which of the following statements is NOT true? (A) The number of school hours per year in Taiwan surpasses that of the U.S. (B) The number of school hours per year In Japan is 1,005. (C) The number of school hours per year in Singapore is 903. (D) American students receive more time in the classroom than many Asian students.

46.Why is March like a lion? (A) It Is cold (B) It is windy. (C) It is mild. (D) It is wild

48. Which of the phrases can help you predict the day's weather? (A) March comes In like a lion and goes out like a lamb. (B) April showers bring May flowers. (C) Red sky at night, shepherd's delight，red sky in the morning, shepherds take warning. (D) None of them,

49. Who is most likely to find the third saying useful? (A) a doctor (B) a lawyer (C) an office worker (D) a construction worker

50. Which of the following sayings refers to the weather? (A) It’s raining cats and dogs。 (B) I'll believe it when pigs fly. (C) He's always trying to steal her thunder. (D) That meeting was a storm in a teacup.

1 下列何種情況，會計師對財務報告簽發否定意見？ (A)取得充分證據，確認整體財務報告符合一般公認會計原則編制 (B)取得充分證據，確認整體財務報告不符合一般公認會計原則編制 (C)取得充分證據，確認部分財務報告不符合一般公認會計原則編制 (D)未取得充分證據，無法確認整體財務報告是否符合一般公認會計原則編制

2 依據我國第 30 號審計準則公報“期後事項＂之規範，查核人員於查核報告日後至查核報告交付日間獲悉重大應收帳 款之 A客戶，因財務困難而宣告破產，則財務報表與查核報告日該如何顯示？ (A)財務報表應作調整，查核報告日為單一日期 (B)財務報表應作調整，查核報告日為雙重日期 (C)財務報表應揭露，查核報告日為單一日期 (D)財務報表應揭露，查核報告日為雙重日期

3 會計師面對簽發財務報告查核意見書之法律訴訟，最適辯護理由為何？ (A)查核公費太低 (B)查核時間不足 (C)管理當局操守有問題 (D)已盡專業上應有注意