48 Which of the following is NOT true about Arctic Village?
(A) There are 7,000 Gwich’in people residing in one village.
(B) It is not easily accessible from other cities.
(C) People there still speak their traditional language.
(D) People there experience extremes of the weather.

44 It is to be confirmed that she took the gold medal in the 100-meter dash. (A) I heard that she took the gold medal while everyone watched the 100-meter dash. (B) I heard rumors that she cheated to win the gold medal in the 100-meter dash. (C) It is certain that she received the gold medal for the 100-meter dash, but no one watched it. (D) The news that she won first place in the 100-meter dash needs further verification.

45 Disease and starvation characterized conditions on the rat-infested boat. (A) The boat was plagued by rats that were characterized by disease and starvation. (B) The boat was full of rats, and people there were sick and did not have enough food. (C) The rats that infested the boat were all starving and carrying diseases. (D) Diseased rats and starved passengers were characteristic of the boat.

46 Our sense of identity is held captive by the judgments of those we live among. (A) The people around us determine who we think we are. (B) Our identity is captured by those who live around us. (C) Our sense of identity holds as long as we live. (D) The captivity of our identity can be sensed in our livelihood.

47 Which of the following is true about the Gwich’in people’s life? (A) They only stick to their traditional native Alaskan ways. (B) They have completely adopted the modern way of life. (C) They no longer make their living by hunting and fishing. (D) They lead a mixed life of traditional and modern ways.

49 Which of the following is the most immediate threat to the Gwich’in? (A) The extinction of the caribou (B) The US desire to drill for oil there (C) The effects of climate change (D) The impact of the TV and the Internet

50 According to the passage, why did the tribal people call the meeting? (A) They had not had a meeting for quite a long time. (B) They had great fears about the climate change. (C) They wanted to give credit to the new solar panels. (D) They wanted to discuss the issue of renewable energy saving.

1 嘉南公司與中華租賃公司簽訂租賃合約，自 2013 年 1 月 1 日起租用機器一部，租期 15 年，每年底付租 金$300,000，租期屆滿時，嘉南公司得以$50,000 的價格承購。嘉南公司針對此項機器設備採用營業租賃 方式認列，其違反下列何種資訊品質特性或原則？ (A)時效性(B)中立性(C)完整性(D)忠實表述

2 威立公司 2013 年底財務狀況表中的流動資產包括：現金$700,000，應收帳款淨額$1,200,000，存貨$600,000。經 分析現金，包含一筆指定用途之 3 年後汰換設備基金$300,000；應收帳款中包括賒銷所產生的應收帳款 $960,000，備抵壞帳$20,000，及對承銷人的應收帳款$260,000，該款係寄銷品之售價，成本為$200,000， 期末尚未出售，仍放置於承銷人處，故未列入威立公司期末存貨中。試問威立公司 2013 年底正確之流動 資產總額應為若干？ (A)$2,140,000(B)$2,300,000(C)$2,440,000(D)$2,700,000

3 美晶電子將與客戶的應收帳款$600,000，以有限追索權方式出售給萬大銀行，並保證移轉的應收帳款最少 可收現$500,000，3 個月內可收現完畢，萬大銀行負責向客戶收款，同時不得轉售該應收帳款。萬大銀行 向美晶電子收取應收帳款總額 2%作為手續費，美晶電子取得現金$588,000，保證負債的公允價值為 $36,000。美晶電子於移轉應收帳款的紀錄中應認列的損益為： (A)損失$72,000(B)利益$12,000(C)損失$12,000(D)損失$48,000

4 茗家公司期末原料成本$425,000，重置成本$500,000；期末在製品 5,000 件，成本$600,000，估計至完工 尚需投入成本$175,000；期末製成品 4,000 件，成本$620,000。產品每件售價$170，銷售費用預計為售價 的 10%。試問茗家公司期末存貨金額為： (A)$1,627,000(B)$1,637,000(C)$1,645,000(D)$1,702,000