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103年 上校轉任 會計(退輔會)｜歷屆考題全文（機器抽取）

103年公務人員特種考試關務人員考試、103年公務人員特種考試身心障礙人員考試及103年國軍上校以上軍官轉任公務人員考試會計(退輔會)類科歷屆試題，含中華民國憲法與英文、審計學、會計學等 3 科。

共 3 份考卷｜資料來源：依政府資料開放授權條款（OGDL）第 1 版利用，資料集：考選部歷屆試題（data.gov.tw dataset 170565），103 年。

本頁文字由 PDF 機器抽取，可能有辨識誤差，僅供搜尋參考，請以官方原始檔案為準。

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中華民國憲法與英文

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103 年公務人員特種考試關務人員考試、 103 年公務人員特種考試身心 障礙人員考試及 103 年國軍上校以上軍官轉任公務人員考試試題

代號：

80210

|

80610

頁次：

4 － 1

考 試 別：國軍上校以上軍官轉任公務人員考試

等 別：上校轉任考試

類 科：各類科

科 目：中華民國憲法與英文

考試時間：

2 小時

座號：

※注意：禁止使用電子計算器。

甲、申論題部分：（ 50 分）

 不必抄題，作答時請將試題題號及答案依照順序寫在申論試卷上，於本試題上作答者，不予計分。  請以藍、黑色鋼筆或原子筆在申論試卷上作答。

乙、測驗題部分：（ 50

分） 代號：

1801

 本測驗試題為單一選擇題，請選出一個正確或最適當的答案，複選作答者，該題不予計分。

consistency

請依下文回答第 6 題至第 9 題

Since many vegetables had their earliest uses as medicinal, herbals are some of the earliest and most important manuals about vegetables. The origin of these early plant books can be traced to the Greek interest in cataloging and describing plants. As originators of the study of botany, the Greeks produced writings that listed common plants while often supplying their medical usage. For much of the Middle Ages, there was little distinction between medicine and botany, as plants were used to cure ills.

The greatest authority of medicinal plants during the Renaissance was the Greek physician Pedanius Dioscorides (about A.D. 20). Dioscorides was the most authoritative writer in botany for 16 centuries, and his work De Materia Medica ( The Matters of Medicine ) is considered the most important herbal of all time. He traveled widely and studied plants wherever he went. For over 1,500 years his work was considered the final authority on the pharmaceutical uses of herbs and plants. His work described roughly 500 plants and 1,000 different medications.

With the development of the printing press, the first half of the 16th century saw much of his work translated into common languages such as French, German, Italian, and English.

請依下文回答第 10 題至第 13 題

Many volcanic eruptions have taken place in the last two hundred years. However, three stand out, not only because of the destruction they caused, but also because of the number of lives they claimed.

Until 1815, Mount Tomboro on Sumbawa Island in Indonesia was 4,100 meters high. These days it is 2,821 meters above sea level. The reason for this was the largest volcanic eruption of modern times. Fifty cubic kilometers of matter was hurled into the atmosphere, and volcanic ash fell on islands as far away as a thousand kilometers.

The eruption itself killed ten thousand people, but the destruction of livestock and crops brought about a famine which increased the death toll to over ninety thousand. There was also so much volcanic debris circulating in the earth's upper atmosphere that 1816 became known as 'the year without a summer.'

Sixty-eight years after Mount Tomboro erupted, another huge volcanic explosion took place there. This time it was Mount Krakatoa. It caused such a powerful tsunami that 165 coastal villages were wiped out. The sun was completely blacked out for more than twenty-four hours and volcanic ash fell over ships as far away as 6,000 kilometers.

Finally, the most recent massive eruption happened in Washington State in the USA, when the top blew off Mount St. Helens on 18th May 1980, and a cloud of ash and gas shot nineteen kilometers into the air. It was high enough to cause turbulence for jetliners passing overhead. Luckily, the loss of life was minimal as the mountain lies in the middle of a sparsely populated national park. However, the blast destroyed all wildlife within 180 square kilometers of the mountain.

These facts are just the tip of the iceberg, but what one can learn from them is that volcanoes will go on erupting and that there is very little we can do about it.

代號： 80210 | 80610 頁次： 4 － 3

請依下文回答第 14 題至第 16 題

Mark Twain called the times in which he lived, and particularly the late 1800s, the Gilded Age. Twain wanted to point out that despite its outward showiness, American society was inwardly corrupt. But wealthy industrialists at that time certainly did not see themselves in this way, and a philosophical movement called social Darwinism helped them believe that the accumulation of riches by a few was the 'natural order.' Social Darwinism, the theory developed by Herbert Spencer, was in part an application of Charles Darwin's evolutionary theories to human societies. Spencer argued that some members of society, those who were 'naturally' superior, were meant to climb to the top and should not be impeded. In addition, Spencer warned that those who were at the bottom, by their very natures, were unfit to survive, and therefore charity was meaningless. Not surprisingly, many industrialists used his ideas to oppose social reforms and government intervention. Like his contemporaries, Andrew Carnegie was a firm supporter of social Darwinism. However, he did not agree with all of Spencer's ideas, as he felt poverty could build character. Indeed, he must have felt it had done so for him. And, though abhorring what he called idle charities, he believed in helping those who would help themselves. Unlike many of his contemporaries, Carnegie did, in the end, share his wealth by granting millions of dollars to libraries and centers for peace and education worldwide.

請依下文回答第 17 題至第 21 題

Imagine that you are at a dinner party, seated with many people at a large table. In the course of conversation, the person sitting across from you laughingly remarks, 'Of course, I'm illiterate…!' What would you say? Would you laugh along with him or her and confess that you never really learned to read either? Would you expect other people at the table to do so? Now imagine the same scene, only this time the guest across from you says, 'Of course, I've never been any good at math…!' What happens this time? Naturally, you can expect other people at the table to chime in cheerfully with their own claims to have 'never been good at math'-the implicit message being that no ordinary person ever is.

The fact is that mathematics has a tarnished reputation in many English-speaking societies. It is commonly accepted that math is difficult, obscure, and of interest only to 'certain people.' People who are talented at math or profess enjoyment of it are often treated as though they are not quite normal. Alarmingly, many school teachers communicate this attitude to their students directly or indirectly, so that young people are invariably exposed to an anti-math bias at an impressionable age. It comes thus as a surprise to many people to learn that this attitude is not shared by other societies. In Russian or German culture, for example, mathematics is viewed as an essential part of literacy, and an educated person would be chagrined to confess ignorance of basic mathematics.

第 22 題至第 25 題為篇章結構，各題請依下文文意，從 4 個選項中選出最合適者，各題答案內容不重複

As scientists gain more knowledge about the causes of diseases, they make great progress in preventing, controlling, and curing them. 22 Many disease-causing microbes, in fact, are found in perfectly healthy hosts.

Infection is the presence of organisms within or upon the tissues of a host. 23 The term 'parasite' usually refers to an organism that lives at the expense of the host. Disease may be regarded as some change affecting the normal functioning of an organism. 24

The human skin and breathing passages are alive with billions of microorganisms. Many of the bacteria, fungi, and viruses found in these areas are acquired shortly after birth. 25 Throughout the lifetime of an individual, he or she continues to act as host to various kinds of microorganisms.

23

審計學

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官方不公布申論答案

103 年公務人員特種考試關務人員考試、 103 年公務 人員特種考試身心障礙人員考試及 103 年國軍 上 校 以 上 軍 官 轉 任 公 務 人 員 考 試 試 題

考 試 別： 國軍上校以上軍官轉任公務人員考試

等 別： 上校轉任考試

類 科： 會計

科 目： 審計學

考試時間：

2 小時

※注意：

 禁止使用電子計算器。

 不必抄題，作答時請將試題題號及答案依照順序寫在試卷上，於本試題上作答者，不予計分。

例如，會計師想要出具強調某一事件之無保留意見，您只要寫出下列答案即可： （答案請依下列格式回答，否則不予計分）（ 28 分）

個案 1 受查公司在民國 102 年將折舊方法由年數合計法改為直線法，您也認為這樣 的改變更能反應公司的經濟實質。此外，您亦認為該項變動具有重大性，但不至影 響其他科目的允當性。

個案 2 受查公司過去連續幾年皆遭逢重大虧損，目前又面臨公司債即將到期，雖然 您並未發現受查公司財務報表有重大不實表達之證據，但對受查公司的還款能力相 當的質疑。

個案 3 受查公司民國 102 年及 101 年度之財務報表中，有一適用權益法之長期投資 （無須編製合併報表），因該被投資公司設於海外，其財務報表亦未經會計師查核。 因此，您無法確知受查公司所認列之投資收入及長期投資科目是否允當，而且您認 為此部分具有重大性。除此之外，您並沒有發現上述財務報表有其他重大不實表達 之證據。

個案 4 受查公司於民國 102 年因應新發布之財務會計準則公報而改變原先之會計準 則，依規定亦依照新發布之財務會計準則公報重編 101 年度之財務報表。

代號 ： 80430 全一張 （正面）

座號：

103 年公務人員特種考試關務人員考試、 103 年公務 人員特種考試身心障礙人員考試及 103 年國軍 上 校 以 上 軍 官 轉 任 公 務 人 員 考 試 試 題

考 試 別： 國軍上校以上軍官轉任公務人員考試

等 別： 上校轉任考試

類 科： 會計

科 目： 審計學

代號 ： 80430 全一張 （背面）

個 案 查核意見類型 查核報告之結構
範例 修正式無保留意見 1,3,6,5
1.
:
4.

會計學

下載：題目

官方不公布申論答案

103 年公務人員特種考試關務人員考試、 103 年公務 人員特種考試身心障礙人員考試及 103 年國軍 上 校 以 上 軍 官 轉 任 公 務 人 員 考 試 試 題

考 試 別： 國軍上校以上軍官轉任公務人員考試

等 別： 上校轉任考試

類 科： 會計

科 目： 會計學

考試時間：

2 小時

※注意：

 可以使用電子計算器。

 不必抄題，作答時請將試題題號及答案依照順序寫在試卷上，於本試題上作答者，不予計分。

甲公司於 X1 年 9 月 1 日要求維修服務，該服務之公允價值為 $30,000 ；於 X2 年 6 月 30 日又提出維修服務請求，該服務之公允價值為 $18,000 。乙公司對此 2 次服務 均依約履行，甲、乙公司均採曆年制。

試作：

甲公司（承租人）及乙公司（出租人）下列日期應有之分錄：

二、丙公司某現金產生單位於 X1 年 12 月 31 日之相關資料如下：

於 X2 年 12 月 31 日該現金產生單位之可回收金額為 $1,880,000 。該建築物之淨公允 價值為 $865,000 。

試作：請為丙公司回答下列問題。

代號 ： 80420 全一張 （正面）

座號：

103 年公務人員特種考試關務人員考試、 103 年公務 人員特種考試身心障礙人員考試及 103 年國軍 上 校 以 上 軍 官 轉 任 公 務 人 員 考 試 試 題

考 試 別： 國軍上校以上軍官轉任公務人員考試

等 別： 上校轉任考試

類 科： 會計

科 目： 會計學

試作：（計算值請四捨五入至整數位）

代號 ： 80420 全一張 （背面）

資產項目 帳面價值 說明
土地 $1,000,000
建築物 $1,000,000 已減除累計折舊 $200,000 ，採成本模式依 直線法提列折舊，原始估計耐用年限 12 年，無殘值。
商譽 $200,000 受攤之商譽
專利權 $600,000 受攤之共用資產，剩餘耐用年限 4 年
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