50. How many days does the moon take to complete a full cycle from New Moon to New Moon?
(A) 27.3
(B) 30
(C) 52
(D) 29.5

46. What was a main finding about sleep patterns of people during a full moon? (A) People sleep earlier and sleep for shorter periods of time. (B) People sleep later and usually do not stay asleep at night. (C) People go to sleep later and sleep for shorter periods of time. (D) People go to sleep later and sleep for longer periods of time.

47. When did the research find people had the latest bedtimes and the shortest amount of sleep? (A) Three to five days after a full moon. (B) Three to five days before a full moon. (C) During the last five days of a full moon. (D) Five days before the 29.5-day moon cycle.

48. What did the study find about the effect of electricity on the test subjects? (A) Sleep changes happened whether test subjects had access to electricity or not. (B) Sleep changes were only observed in test subjects who had no access to electricity. (C) More sleep changes happened to test subjects living in more populated areas. (D) Fewer sleep changes were observed in test subjects who had no access to electricity.

49. What could be another possible cause for changes in sleep patterns? (A) The change from one season to the next. (B) Extreme changes in climate conditions. (C) The amount of noise throughout the day. (D) Biological differences in individuals.

1.甲公司期末調整前預收收入為$60,000，預付費用為$45,000，經調整後，預收收入為$25,000，預付費用為$30,000， 此二個調整事項對當期淨利之影響為何？ (A)淨利增加$10,000 (B)淨利增加$20,000 (C)淨利減少$20,000 (D)淨利增加$50,000

2.甲公司 X10 年初負債為$60,000，X10 年底資產為$860,000、負債為$380,000。X10 年度總收入為$350,000，總費用 為$170,000，X10 年中股東投入$100,000。則 X10 年初資產總額為多少？ (A) $200,000 (B) $260,000 (C) $360,000 (D) $440,000

3.下列交易事項中，何者在應計基礎下會造成收入增加，但在現金基礎下則不會造成收入增加？ (A)賒購設備 (B)預付租金 (C)賒購商品 (D)客戶賒帳

4.甲公司 X10 年初用品盤存為$6,800，X10 年底用品盤存為$9,200，若 X10 年用品費用為$36,000，則 X10 年購入多少用品？ (A) $20,000 (B) $26,800 (C) $33,600 (D) $38,400

5.有關銀行存款調節表及零用金，下列敘述何者錯誤？ (A)收到銀行借項通知單，應作為公司帳列餘額之增加 (B)因存款不足產生之退票，應作為公司帳列餘額之減少 (C)在零用金制度下，保管員以零用金支付宅配運費時，應作備忘記錄 (D)流通在外之保付支票應視為已兌現的支票處理，不得包括在未兌現支票內

6.甲公司於 X5 年初購入一機器，成本$300,000，估計耐用年限 5 年，殘值$5,000，採倍數餘額遞減法提列折舊，則 X6 年折舊費用是多少？ (A) $70,800 (B) $72,000 (C) $118,000 (D) $120,000