2. Comprehensive income includes all of the following except
(A) Dividend revenue
(B) Losses on disposal of assets
(C) Investments by owners
(D) Unrealized holding gains.

4. Which compound does not possess a plane of symmetry? (A)(B)(C)(D)(E)

5 The compounds ethane, ethene, and ethyne exhibit this order of increasing acidity: (A) Ethyne ＜ ethene ＜ ethane (B) Ethene ＜ elhyne ＜ ethane (C) Ethane ＜ ethyne ＜ etliene (D) Ethene ＜ ethane ＜ ethyne (E) Ethane ＜ ethene ＜ elhyne

1. Acer Company prepares a statement of cash flows. In 2010，Acer had net sales of $150,000 and net income of $45,000. In addition，the following information is available:  What net cash provided by operating activities should Acer report in 2010? (A) $40,000 (B) $62,000 (C) $ 131，000 (D) $ 161,000

3. Rikulau Company is a calendar-year corporation whose financial statements for 2010 and 2011 included errors as follows:  Assume that purchases were recorded correctly and that no correcting entries were made at December 31，2010，or at December 31, 2011. Ignoring income taxes, by how much should Rikulau's retained earnings be retroactively adjusted at January 1，2012? (A) $144,000 increase (B) $36，000 increase (C) $18,000 decrease (D) $9，000 increase

4. On December 31, 2010 Penfold Company's inventory burned. Sales and purchases for the year had been $1,400,000 and $980,000, respectively. The beginning inventory was $170,000; in the past Penfold，s gross profit has averaged 40% of selling price. What is the estimated cost of inventory burned? (A) $840,000 (B) $590,000 (C) $310,000 (D) $140,000

5. On January 1，2010，Nikon Co. purchased 25% of Ace Corp.'s common stock; no goodwill resulted from the purchase. Nikon appropriately carries this investment at equity and the balance in Nikon，s investment account was $720,000 at December 31, 2010. Ace reported net income of $450,000 for the year ended December 31, 2010，and paid common stock dividends totaling $180,000 during 2010. How much did Nikon for its 25% interest in Ace? (A) $652,500 (B) $765,000 (C) $787，500 (D) $877,500

1. (5%)投擲二個相同公正骰子’出現的點數和爲6的機率爲

2. (5%)設X1 ~N(0,l) , X2 ~N(0,1)，P(X1 +X2 ＞2) = (A)0.025(B)0.0933 (C) 0.1587 (D)無法決定

3. (5%)欲估計台北市市民對奢侈稅政策的支持度，抽訪1068位市民中有534位支 持奢侈稅政策，貝！J信賴度95%的估計誤差界限爲 (A) 5% (B)3% (C) 2.5% (D) 95%

4. (5%)某飲料製造商宣稱其產品DEHP塑化劑之溶出量低於l.f ppm，欲檢定其宣 稱，則下列何者正確？ (A)H0 : ju ≥ 1.5 (B) H0 : ju ≤ 1.5 (C) H0 : ju ＜1.5 (D) H0 : // ＞ 1.5