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

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.

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

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

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？ 

3 甲軟體公司開發某一新應用軟體於第 3 年中建立技術可行性，續後依據一般公認會計原則資本化的成本 為$120,000。甲公司自第 4 年開始行銷，預計此軟體在 3 年中將分別產生$200,000、$150,000、$125,000 收入，預計至第 6 年底即無價值。試計算第 5 年之攤銷金額。（攤銷率四捨五入至小數點後三位，答案 四捨五入至整數） (A)$34,740 (B)$37,867 (C)$40,000 (D)$50,520

4 X1 年 6月 1日甲公司以現金$1,492,000，購買乙公司 9年後到期之公司債 40 張，每張面額$40,000，票面 利率9%，每年6 月 1 日及12 月 1 日支付利息。甲公司管理當局擬將其列為交易目的投資，但會計人員誤 將此一投資歸類為持有至到期日投資，並採用直線法攤銷折價。X1 年年底該投資公平價值為$1,486,000， 假設截至 X1 年年底甲公司均尚未處分該投資，則前述分類錯誤，在不考慮所得稅影響時，對 X1年度保 留盈餘之影響為何？ (A)分類錯誤高估保留盈餘$6,000 (B)分類錯誤高估保留盈餘$7,000 (C)分類錯誤高估保留盈餘$12,000 (D)分類錯誤高估保留盈餘$13,000

5 甲公司購入機器設備時物價指數為 100，3 年後物價指數上升到 135，如該機器設備的成本為$120,000， 累計折舊$20,000，則有關其重估增值之分錄為： (A)貸：遞延重估增值收入$35,000 (B)貸：資本公積－機器設備重估增值準備$35,000 (C)貸：資本公積－機器設備重估增值準備$42,000 (D)貸：遞延重估增值收入$42,000