52. The phrase nin sync" in paragraph two is closest in meaning to _____________
(A) in conflict
(B) in contact
(C) in agreement
(D) in negotiation

48. It can be inferred that the participants of the Marathon of Sands___________. (A) always come back for a second try to win a sense of accomplishment (B) will feel bored when running the race because viewers are not allowed to join the running (C) can rest at a beautiful oasis overnight for a good sleep and abundant supply of water (D) may learn to work through challenges in life and understand more about their limits as well

49. This passage is mainly about_________. (A) the origin of an idiom (B) the occurrence of an illusion (C) the advancement of an astronomical activity(D) the misconception of a common belief

50. According to the passage, how many blue moons will we see from the year 2011 to 2020? (A) One. (B) Two. (C) Three. (D) Four.

51. According to the passage, which of the following statements is TRUE? (A)The ash clouds produced by volcanic eruption sometimes turn the moon blue. (B) People saw purple suns and red sunsets after the eruption of Mount St. Helens. (C) The wavelength of red light will be widened if the air is filled with large particles. (D) The Indonesian volcano Krakatora has erupted numerous times since 1883.

53. What is the theme that the passage carries? (A) The sixties generation think highly of music as a way to express love. (B) The symbols of peace in the sixties were flowers and living naturally. (C) The sixties generation changed the world for they influenced the way people think today. (D) Baby boomers made up a large portion of the population.

54. Baby boomers__________. (A) were bom during the sixties (B) had babies during the sixties (C) graduated from college in the early-sixties and became powerful in the political field (D) tried things in the sixties that had never been tried before

55. Which of the following is NOT what many people in the sixties were concerned about? (A)Animal rights (B) Equality between the two sexes (C) Peace and love (D) Environmental protection

56. Which is NOT what you would expect to have happened in the sixties? (A) Mandy went to the Rainbow Cafe and ordered a carrot and potato pie. (B) The fashionable colors then were black, gray and white. (C) University students protested against racial discrimination. (D) Larry decided not to shave off his beard before his job interview.

1 臺中公司購入臺北公司 10 年期、面額$300,000 之公司債做為備供出售證券投資，同時公司債附有可分離認股權， 總共支付了$320,000，當時債券市價為$260,000，認股權市價$65,000，則取得日應認列認股權投資金額為： (A)$0 (B)$60,000 (C)$64,000 (D)$65,000

2 甲公司 97 年 12 月 30 日手存多餘現金有$400,000，流動比率為 1.5:1，速動比率則為 0.5:1。甲公司若於97年底將手存多餘現金全數清償應付帳款，試問對以下兩項財務比率的影響何者正確？