40.The nature of seabed at Q5 area is:
(A)mud
(B)sand
(C)rock
(D)coral reef

36. is an U-shaped link closed with a pin used for connecting purposes. (A)Cable (B)Chain (C)Shackle (D)Wire

37.For ship operation safety, proper number of crewmember shall be put on board. What document stipulated the required number and rank clearly? (A)P&I cover letter (B)Minimum safe manning certificate (C)ISM certificate (D)Lifeboat certificate

38.When a ship has a comparatively large GM, for example 2m to 3m, the righting moments at small angles of heel will also be comparatively large. A ship in this condition is said to be . (A)hard (B)soft (C)stiff (D)tender

39. Please refer to the chart as attached and answer to the following two questions: The symbol at Q4 means: (A)Wreck, depth unknown, which is considered dangerous to surface navigation (B)Wreck, depth unknown, which is not considered dangerous to surface navigation (C)Wreck showing any part of hull or superstructure at the level of Chart Datum (D)Wreck of which the mast(s) only are visible at Chart Datum

la.在Java中若要宣告局部變數，下列何者有錯？ （5%,單選不倒扣). (A) final int x=5; (B) int 2pl0=1024; (C) int [ ] _a_; (D) float PI=3 . 14159f ; (E) double thousand=lE3;

lb •下列敘述印出什麼？ （ 5%,單選不倒扣） (A) k=3 (B) x=5 (C) y=5 (D) x=y (E) ffx=If+y

2a.下列敘述印出什麼？ （5%,單選不倒扣） (A) x (B) 5 (C) 6 (D)不印任何資料(E)語法錯誤,不能通過編譯•

2b •下列敘述印出什麼？ （ 5%,單選不倒扣）(A) 4 (B) 5 (C) 6 (D) 7 (E)陷入無窮迴圏

1. Per IAS 2, how should unallocated fixed overhead costs be treated? (A) Allocated to finished goods based on ending balance in the account. (B) Allocated to work in process based on ending balance in the accounts. (C) Recognized as cost of goods sold in the period in which they are occurred. (D) Allocated to work in process, finished goods and cost of goods sold based on ending balance in the accounts.

2.曱公司2011初計有流通在外每股面額$10之普通股$20，000股，其發行溢價為 $100,000，當年度曱公司以每股$19購買$6，000股庫藏股，隨即將買入庫藏股全數 註銷。試問上述庫藏股註銷將減少曱公司保留盈餘的金額為多少？ (A)$14,000 (B)$24,000 (C)$30,000 (D)$84,000