19
(A)self-reliance and individual initiative are valued over interdependence and collaboration.
(B)reading is boring in so far as it is not connected with their “real world” concerns.
(C)readers must be passive and pious observers of texts, and so must venerate them as artistic objects.
(D)people who read a lot must be lonely introverts compared with their more gregarious and non-reading peers.

15 (A)Most Japanese marriages today are arranged marriages. (B)It is not uncommon for a woman to have ten or more such introductions before she finds the man she wants to marry. (C)The person who does becomes the go-between, showing the packet to the potential bridegroom and, if both parties are interested, arranging a meeting between them. (D)When a young woman reaches marriageable age, she and her parents compile a packet of information about her, including a photograph of her and descriptions of her background, education, hobbies, and interests.

16 (A)A love marriage is the type we are familiar with in the West. (B)Most Japanese marriages today are arranged marriages. (C)Some Japanese feel that romantic love is not the most important ingredient in a successful marriage. (D)The person who does becomes the go-between, showing the packet to the potential bridegroom and, if both parties are interested, arranging a meeting between them.

17 (A)readers must be passive and pious observers of texts, and so must venerate them as artistic objects. (B)reading is a collaborative process in which meaning is socially constructed. (C)reading is boring in so far as it is not connected with their “real world” concerns. (D)reading involves a transmission of objective information from the mind of the author to the mind of the reader via the text.

18 (A)people who read a lot must be lonely introverts compared with their more gregarious and non-reading peers. (B)reading is boring in so far as it is not connected with their “real world” concerns. (C)reading is a collaborative process in which meaning is socially constructed. (D)self-reliance and individual initiative are valued over interdependence and collaboration.

20 (A)self-reliance and individual initiative are valued over interdependence and collaboration. (B)readers must be passive and pious observers of texts, and so must venerate them as artistic objects. (C)people who read a lot must be lonely introverts compared with their more gregarious and non-reading peers. (D)reading is a collaborative process in which meaning is socially constructed.

1 共同成本分攤最常使用的兩種方法為增額成本分攤法（incremental cost-allocation method）與獨支成 本分攤法（stand-alone cost-allocation method），有關此二法描述，以下何者為正確？ (A)增額成本分攤法下，如果有兩個以上的額外使用者共同使用設備，則需按照使用金額多寡來排序， 以分攤成本 (B)增額成本分攤法下，如額外使用者加入後，共同成本並未增加，則額外使用者無須分攤共同成本 (C)獨支成本分攤法是將服務部門之共同成本按使用部門人工小時相對比例分攤到各部門 (D)增額成本分攤法比獨支成本分攤法公平

2 以下是有關於作業基礎成本制度（activity-based costing systems）的陳述：①當間接成本占總成本之 比例較高時，較適合實施作業基礎成本制度 ②當產品種類較多時，且所需資源差異甚大，較適合 實施作業基礎成本制度 ③當產品對間接資源之需求較為相同時，實施作業基礎成本制度會產生較 大的利益 ④各部門有其自己的作業，不同作業都有其成本分攤率時，則依部門成本制度的結果會 與作業基礎成本制度相近 請問以上陳述何者正確？ (A)僅① (B)僅①② (C)僅②③④ (D)僅③④

3 清水公司 X1 年 7 月之市場規模（market size）差異為多少？ (A)$7,125（不利） (B)$7,125（有利） (C)$35,625（不利） (D)$35,625（有利）

4 承上題，清水公司 X1 年 7 月，紅茶、汽水以及果汁之預計單位成本分別為$6、$9 以及$12。紅茶、 汽水以及果汁之實際單位成本則分別為$5、$11 以及$15。清水公司 X1 年 7 月之銷貨毛利價格差異 為多少？ (A)$1,200（有利） (B)$5,500（有利） (C)$5,500（不利） (D)$30,000（有利）

5 甲公司欲推出一件新產品，根據行銷部門的研究報告，市場可接受之單位售價為$100，預計每年可 銷售 50,000 單位。製造該產品每年之固定成本為$l,000,000，在此條件下，公司目標利潤率為銷貨收 入之 25%。請問若該產品實際產銷數量達預期值之 110%，則公司之利潤率大約為多少？（計算值請 四捨五入至小數點後第三位） (A)25.0% (B)26.8% (C)27.5% (D)27.8%