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11 下列何種食物不含膽固醇? (A)豬油 (B)花生油 (C)奶油 (D)豬腦

3 甲公司 20X1 年初購入土地,成本$6,000,000,該土地屬某一現金產生單位,該現金產生單位 20X1 年至 20X3 年皆無減損,甲公司原採用重估價模式,每年重估一次,期末公允價值如下: 甲公司於 20X3 年初因主管機關尚未允許採用重估價模式而改採成本模式,甲公司適用稅率 為 20%,則該錯誤更正之追溯適用影響數應為多少? (A)$0 (B)$1,600,000 (C)$1,200,000 (D)$400,000

4 下列關於司法警察處理刑案時對被害人及家屬之保護之說明,何者錯誤?(A)秉持同理心及尊重態度,關懷協助被害人及家屬,適時提供相關資訊及服務(B)被害人受傷案件,應先行訊問製作筆錄後再協助及護送就醫(C)被害人死亡現場應立即實施封鎖,以帷幕及屍布將屍體遮蔽,並應儘速通報檢察官及早進行現場勘驗及相驗工作(D)為保護被害人家屬隱私,得依其要求,適當隔離媒體,減少不必要接觸,並提醒家屬偵查保密的重要性

37 關於政府資訊公開法之敘述,下列何者正確? (A)資訊公開為民主化重要指標,故所有政府資訊政府皆應主動公開 (B)受委託行使公權力之法人或團體不適用政府資訊公開法 (C)因應電子化時代,存在於文書及圖畫實體之政府資訊無須公開 (D)政府拒絕人民申請公開特定之政府資訊時,人民依法得提起行政救濟

六、非選擇題:20%。 (一)摘要寫作(10 分) 請在 120 字以內寫出以下短文之摘要。如超過 120 字,本題將以 0 分計算。        TAIPEI, Taiwan — Taiwanese officials urged people to consider the implications before changing their name to “Salmon,” after dozens flooded government offices to register a name change so they could qualify for a restaurant promotion.        The frenzy took hold this week after Japanese chain Sushiro promised a free sushi meal to customers whose names included the traditional Chinese characters “guiyu,” meaning salmon. Customers with names that sounded similar to “salmon” could enjoy a half-price feed.         Many found the offer irresistible, and so ensued what local media branded “Salmon Chaos.”        Dory Wang, a Sushiro marketing manager, said about 200 customers with the name “Salmon” on their identity card had visited one of the chain’s restaurants on Wednesday, adding that the response of seafood-loving Taiwanese had exceeded expectations. “We appreciated those who are willing to change their names for our sushi,” Wang said.         For some, the craze has proved more of a hassle.         “Five people requested a name change today and another six yesterday,” said Ou Minxin, an official at a local household registration office in Kaohsiung, Taiwan’s second-largest city. “We have seen changed names such as ‘Hotness Salmon,’ ‘Dip Wasabi and Eat Salmon,’ and ‘Can’t Help but Want to Eat Free Salmon.’ ”        Ou said most of them changed their names back after having a meal. “It has indeed added to our workload, but it is quite interesting,” he said.       But there’s a catch — and some diners may have bitten off more than they can chew.       Taiwan’s Ministry of the Interior posted a reminder on Facebook that a person can only change their name three times in a lifetime, explaining that two of those will be wasted if a person changed their name to “Salmon” and back.       “This kind of name change not only wastes time but causes unnecessary paperwork,” Deputy Interior Minister Chen Tsung-yen told reporters as he urged the public to “cherish administrative resources.”        One resident decided to add 36 characters to his name, including seafood-themed characters such as “crab” and “lobster,” local media reported.        A 19-year-old student surnamed Hong said on Facebook that he changed his name to “Hong Salmon” and invited users to join him for a meal, offering eight time slots. He has not yet considered changing his salmon-themed name, saying it represents his courage to do whatever he wants.

4. 假設要吊起 2700N 的重物 F,機構整體的磨耗損失為 10%,絞盤繩索到大齒輪(20 齒)輪軸中心 的距離 B 為 150mm,而曲柄手把到小齒輪(10 齒)中心的距離 A 為 450mm,請問應該要在曲柄 手把上施加多少的力量(N)才能將重物舉起?(四捨五入至整數,答案未寫單位不給分) (7 分)