計算題 (1) 已知固定成本為 300,000 元，產品單位售價 45 元，單位變動成本 25 元。試問銷 售多少單位時，才可達損益平衡點。

(二)英翻中：Please translate the following passage into Chinese.（20 分） Despite Taiwan’s overcrowded residential areas, the island is actually facing a demographic crisis. Like many rich developed countries, Taiwan is facing the prospect of an aged population. Currently 12% of the population is over the age of 65, which as it stands is not a very serious situation. In the European Union, roughly 17-18% of the population is in that age bracket, and in Japan it’s a quarter of the population. Thus, recent developments in Taiwan’s economy, and more importantly its population structure, have led to a rethinking of the national position on immigration. The Taiwan government has begun adopting a far more open approach to immigration, looking for ways to recruit highly skilled people from around the world to boost its plateauing economy and its soon-to-be declining population.

二、英文作文：Read the following passage. Write a short and well-organized essay in about 200 to 250 words to discuss the impacts and influences smartphones have exerted on our life and behavior. （40 分） In this contemporary world, smartphones are playing an imperative role in people’s lives. A smartphone can keep people connected with the world at their fingertips. Millions of people around the world are carrying around smartphones that keep them constantly connected to the Internet. People are now very fond of smartphones due to the many advantages that they offer. One can have increased connectivity, immediate access to data and information, play games and do office work with this hand-held device. Smartphones are altering the world in a remarkable manner by becoming an essential commodity especially for young people. However, they already have a huge influence on human behavior.

(1) 請敘述「企業社會責任」之意涵。

(2) 請簡要說明企業面對股東、員工、消費者、社會、國家等利害關係人的目標為何？

(2) 公司的流動資產包括現金、應收帳款及存貨三個項目。已知其流動比率為 2，速 動比率為 1.5，現金與流動負債各為 30 萬元，試算公司的應收帳款與存貨。

解釋名詞 (1) 物流中心

(2) BCG 矩陣

(3) STP 行銷三步驟

(4) 差異化行銷

(1) 請敘述「商業模式」之定義及其內涵。