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.

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.

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統計： A(13), B(95), C(20), D(12), E(0) #926620

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黑色五葉草魚

B1 · 2018/02/23

#2635232

50 According to the ...

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6 新興公司於 2013 年 5 月 1 日向永信公司承租一棟辦公大樓，租期 5 年，每年租金$2,000,000，期初付款，另於簽訂合約時預付$4,000,000 租金，該預付租金不退還，租期屆滿房屋交還永信公司。該辦公大樓當時公允價值為$20,000,000，預計耐用年限尚餘 20 年。新興公司於簽訂承租合約後，旋即將辦公大樓轉租給慶和公司，租期 5 年，每年租金$2,500,000，期初付款，租期屆滿房屋由新興公司收回。假設當時的市場利率為 8%。新興公司與永信公司之租約、新興公司與慶和公司之租約均為營業租賃，但新興公司對該租賃權益採公允價值模式衡量，並歸類為投資性不動產；試問該投資性不動產的入帳金額為多少？（假設有效利率為 8%） (A)$10,780,317(B)$12,624,654(C)$10,000,000(D)$8,624,654

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.

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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.