(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。

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.

(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。

其他申論題

(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。