10. Suppose a normal incidence occurred between tow linear media (n₁ →＞ n₂)
(A) The reflection coefficient
(B) The reflection coefficient
(C) The reflection coefficient
(D) The transmission coefficient

(E) The transmission coefficient

6. Given that dipole moment and polarization . (A) (B)(C) (D) (E)

複選題7. Which are correct with the Poynting vector ? (A) is the energy per unit area and per unit time, transported by the electromagnetic fields. (B) is the electromagnetic force per unit area acting on a surface. (C) /c2 is the momentum current density transported by the fields. (D) /c2 is the momentum per unit volume stored in the electromagnetic fields. (E) /c2 is the work done on the charges by the electromagnetic force.

複選題8. Assume the wave guide is a perfect conductor, so that the boundary conditionsㆍ Given the general form determine which expressions are true?(A)(B) (C) (D)(E)

9. A spherical shell of radius R, carrying a uniform surface charge o, is set spinningat angular velocity .(A) The vector potential for r≤R(B) The vector potential for r≤R(C) The vector potential for r≤R(D) The magnetic field for r≤R(E) The magnetic field for r≤R

1. 簽發票據清償對供應商之欠款會導致資產減少、權益減少。(A)O(B)X

2. 一筆調整分錄一定會同時影響資產負債表項目及綜合損益表項目。(A)O(B)X

3. 在物價上漲時，期末存貨採用先進先出法評價是最能接近目前的市價。(A)O(B)X

4. 應收帳款之呆帳採用備抵法處理時，沖銷呆帳會造成應收帳款淨變現價值 減少。(A)O(B)X

5. 若不動產、廠房及設備採用重估價模式，當公允價值大於帳面金額時，其 差額應認列為當期利得。(A)O(B)X

6. 2 個月到期且市場交易活絡的商業本票屬於「約當現金」。(A)O(B)X