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25. 考量與國際永續資訊的可比較性,我國接軌 IFRS 永續揭露準則的方式是哪一種? (A)直接採用 (B)策略採用 (C)分析採用 (D)應用採用

33. 會計師經認可就永續指標出具意見書者,每年應進修永續報告書相關規範或確信準則相關課程達十小時,並於何時須向證交所及櫃買中心申報? (A)次一年度之一月底前 (B)次一年度之三月底前 (C)次一年度之六月底前 (D)次一年度之九月底前

35. 永續會計準則委員會(SASB)依據各產業於環境、人力資本、社會資本、商業模式與創新和領導與治理等五大永續面向相關機會及風險,反映企業因自身產品或服務而產生的環境和社會衝擊,並要求揭露對何種績效產生重大影響的指標? (A)減碳績效 (B)業務績效 (C)財務績效 (D)社會影響力

41. What is the main idea of the article? (A) Today, schools across countries are much better than those in the past. (B) Different countries face different challenges and successes in education reform. (C) Education systems around the world share similar improvement methods. (D) Finland, the United States, and Japan cooperate closely in education policy.

42. Which of the following was NOT a reason for Finland’s improvement in education? (A) Teachers are required to obtain a postgraduate degree. (B) Children start school at an older age. (C) Students spend more hours preparing for standardized tests. (D) Schools are fully funded by the government.

43. Why does the author mention that many U.S. teachers quit their job? (A) To explain why many schools lack experienced teachers. (B) To prove that American teachers prefer private industry. (C) To show that teaching in the United States is highly competitive. (D) To urge people to join the effort to save U.S. education.