代號：

80110

｜

80610

頁次：

4

－

1

104 年公務人員特種考試關務人員考試、 104 年公務人員特種考試 身心障礙人員考試及 104 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：

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。

• 一、立委選舉採單一選區兩票並立制及所設政黨比例席次與 5% 政黨門檻之規定，是否 會造成對小黨的不利，從而有違憲之虞？請就司法院大法官見解評述之。（ 25 分）

• 二、預算的法律性質為何？立法院對於行政院所提的預算案，是否可以為增加預算的提 議？何故？若立法院在不增加預算的前提下，僅在「預算科目」間作調整，是否屬 憲法所許？（ 25 分）

• 乙、測驗題部分：（

50

分）

代號： 1801

 本試題為單一選擇題，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。  共 25 題，每題 2 分，須用 2B 鉛筆在試卡上依題號清楚劃記，於本試題或申論試卷上作答者，不予計分。

• 1 Visitors to the museum can learn about , physiology, and health by examining real human bodies that have been medically preserved.

anatomy 

analogue 

analogy 

anarchy 

• 2 Stacy was keeping the project , so it could be finished on time. Her supervisor was satisfied with the result.

on track 

by default 

from s  cratch

in season 

• 3 The new law prohibits insurance companies from discriminating against disabled children by denying them coverage or charging them premiums.

apprehensive 

indeterminate 

exorbitant 

optimum 

• 4 After refusing to the election result last night, the candidate issued a statement this morning demanding a recount.

besiege 

acknowledge 

elevate 

preside 

• 5 Mary can only attend one of the sessions at the conference.

concurrent 

deliberate 

perspective 

reluctant 

｜

4 － 2

6 A powerful earthquake and a tsunami killed untold thousands on Japan's northeastern coast and left many more homeless.

cumulative 

devastating 

nominal 

terminal 

7 With regards to curriculum vitae (CV) fraud, it was once reported that more than 50% of CVs carried while 25% contained complete lies.

embellishments 

embezzlements 

endearments 

endowments 

8 The beauty of empowering others is that your own power is not in the process. On the contrary, you will get even more powerful even though it is not what you want.

advoca  ted

diminished 

exempted 

mobilized 

9 The downside of globalization advocated by multinational companies is their atrocious attempt to the poor in developing countries.

redeem 

exploit 

impeach 

oscillate 

• 10 To reduce the number of stray animals on the streets, the government sent out a team to catch stray dogs and cats and them instead of killing them.

compromise 

forego 

neuter 

whistle 

• 11 The rise of the Internet has sped up the fashion life cycle by enabling people around the world to find out about even the most fashion trends as they emerge.

 addictive

 dynamic

 obscure

 permanent

• 12 Although Elaine gave me very directions to her house, I still got lost.

inexplicable 

dispensable 

explicit 

exchangeable 

• 13 Search engines are good at matching words across websites but have struggled with nuance to answer questions in everyday language.

• Matching words across websites makes it difficult for search engines to provide detailed answers. 

• Subtle differences among  daily usage make it difficult for search engines to provide answers to users.

• Although search engines can find answers, users may not know how to match the  exact wording across websites.

• Although worldwide users function in many languages, search engines can provide answers accu  rately in only one language.

請依下文回答第 14 題至第 18 題

Sustainability is the capacity to endure through renewal, maintenance, and sustenance, or nourishment. 14 , durability refers to the capacity to endure through constant resistance to change. For humans in social systems or ecosystems, sustainability is the long-term maintenance of responsibility, which has environmental, economic, and social dimensions. It encompasses the concept of stewardship, the responsible management of resource use. In ecology, sustainability describes how biological systems remain diverse, robust, and productive 15 , a necessary precondition for the well-being of humans and other organisms. Long-lived and healthy wetlands and forests are 16 of sustainable biological systems. Robust, diverse, productive ecosystems and environments provide vital resources and processes, 17 "ecosystem services." There are two major ways of managing human impact on ecosystem services. One approach is environmental management; this approach is based largely on information gained from educated professionals in earth science, environmental science, and conservation biology. 18 approach is management of consumption of resources, which is based largely on information gained from educated professionals in economics. Both try to reduce negative human impact on the environment, though in different ways.

請依下文回答第 19 題至第 22 題

The story of communication is an important part of world history. In prehistoric times, for example, people did not have books. They did not know much about geography. 19 . They knew only about themselves and their environment (the land around their homes). Their knowledge of geographical things like mountains and rivers was limited. They did not travel very far. Sometimes they knew about nearby people and communicated with them. 20 . Early types of signals for communication included smoke from fires and the sounds of drums. Then people formed towns, and then cities, as safe places to live. Soon they began to develop other ways to communicate, to spread information. People began to buy and sell things to one another. Because of their business, they developed writing systems to keep records and to send messages. Life was changing for many people. 21 , and so did the invention of the printing press. Many more people learned to read then. 22 . People sent letters and news by horse and carriage. Later the mail went by train, by boat, and then by airplane. World communication became a possibility.

22 As a matter of fact, it is the best way to sell and buy things  It is, however, the easiest way to communicate with friends  Suddenly communication and knowledge improved greatl  y Fortunately, many people were happy to help 

請依下文回答第 23 題至第 25 題

The Mexican painter Frida Kahlo (1907-1954) lived a life of extraordinary suffering. She caught a disease called polio when she was six. She was nearly killed in a bus accident when she was eighteen. The bus accident left her with long-lasting injuries that caused her great pain for the rest of her life. Because of these injuries, she suffered a miscarriage when she was twenty-five.

Many critics have pointed out that the pain in Kahlo's body has affected her paintings. Although she was an active, energetic, vibrant woman, the excruciating pain often separated her from other people and made her feel alone. However, Kahlo also lived a life of passion. She played sports in school, wore colorful clothes, danced, studied and fell in love. She was very proud of being Mexican and was politically active. These characteristics have been represented in her paintings. She used bold colors, including lots of reds; she used Mexican imagery, such as monkeys and parrots.

Frida Kahlo took her pain, combined it with her strong spirit, and turned it into art. Her paintings may make viewers uncomfortable with their honesty, but Kahlo was not the type of person to hold back. If she could suffer and grow, her paintings could most likely make viewers feel and grow as well.

• 23 According to the passage, how did Frida Kahlo's pain affect her life?

It made her a pathetic painter. 

It completely destroyed her career. 

It made her scream like monkeys. 

It isolated her  from other people.

• 24 What does the last sentence imply?

Viewers could combine pain with  passion in their lives.

Viewers found it difficult to interpret her paintings. 

As Kahlo transformed her pain into powerful art, viewers could also  be transformed.

As much as Kahlo's paintings  were affected by her pain, viewers could not feel her pain.

• 25 What is this passage mainly about?

Exploring the  psychological factors of an artist Introducing  Frida Kahlo, whose paintings have not been much appreciated Negating the possibility that passion may triumph over suffering  Deploring Kahlo's case where pai  n is a prerequisite for an artist

• 104 年公務人員特種考試關務人員考試、

104 年公務人員特種考試身心障礙人員考試及

• 104 年國軍上校以上軍官轉任公務人員考試試題

代號：

80530

全一頁

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

座號：

※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。

• 一、根據審計準則公報第 43 號「查核財務報表對舞弊之考量」之規定，請回答：

•  與財務報表查核有關之故意不實表達舞弊，其型態可以分成那二類？（ 6 分）

•  造成舞弊發生之因素有那些？（ 9 分）

•  查核人員對偵查因舞弊而導致重大不實表達之責任為何？（ 10 分）

• 二、根據審計準則公報第 53 號「查核證據」之規定，請回答：

•  何謂查核證據？（ 5 分）

•  何謂查核證據之足夠性與適切性？（ 10 分）

•  請說明查核證據之足夠性與適切性之關係為何？（ 10 分）

• 三、根據審計準則公報第 48 號「瞭解受查者及其環境以辨認並評估重大不實表達風險」 之規定，請回答：

•  何謂管理當局之聲明（ assertions ）？（ 6 分）

•  查核人員考量可能發生潛在不實表達之不同類型時，所使用聲明之三大類別及可 能形式為何？（ 19 分）

• 四、根據審計準則公報第 48 號「瞭解受查者及其環境以辨認並評估重大不實表達風險」 之規定，請回答：

•  查核人員進行風險評估程序之目的為何？（ 4 分）

•  風險評估程序包括那些事項？（ 9 分）

•  查核人員於對受查者的內部控制進行瞭解時，對於受查者的那些風險評估流程， 應進行瞭解？（ 12 分）

• 104 年公務人員特種考試關務人員考試、

104

年公務人員特種考試身心障礙人員考試及

• 104 年國軍上校以上軍官轉任公務人員考試試題

代號：

80520

全一張

（正面）

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

座號：

※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。

• 一、新北公司於 2014 年 12 月 31 日帳上列有應收帳款 $331,750 ，備抵呆帳 $16,700 。 2015 年中該公司發生下列交易：

賒銷

應收帳款收現

沖銷應收帳款

$2,017,800

1,956,000

16,200

2015 年 12 月 31 日應收帳款帳齡分析顯示如下：

試作：

•  2015 年賒銷、應收帳款收現、沖銷應收帳款及估計呆帳之分錄。（ 8 分）

•  該公司 2015 年 12 月 31 日帳上應收帳款與備抵呆帳餘額為多少？（ 8 分）

•  計算該公司 2015 年之應收帳款週轉率與應收帳款收現日數，假設一年為 360 天 並使用不減除備抵呆帳之應收帳款餘額計算。

（請四捨五入至小數點後兩位數）（ 8 分）

• 二、板橋公司 2014 年 1 月 1 日購入機器一部，成本 $6,000,000 ，估計殘值 $500,000 ，耐 用年限為 10 年。

試作：（答案取整數，小數點四捨五入）

•  請分別用年數合計法、雙倍餘額遞減法及 150% 餘額遞減法計算 2014 年與 2015 年 之折舊金額。（ 18 分）

•  假設該公司購入機器後用直線法提列折舊， 2016 年 1 月 1 日該公司經評估後將機器 折舊方法改採年數合計法，估計殘值與耐用年限均不變，請計算該公司 2016 年 與 2017 年之折舊金額。（ 6 分）

•  假設該公司購入機器後用年數合計法提列折舊， 2016 年 1 月 1 日該公司經評估後， 認為機器已無殘值，剩餘耐用年限僅剩 6 年，請計算該公司 2016 年與 2017 年之 折舊金額。（ 6 分）

• 104 年公務人員特種考試關務人員考試、

104

年公務人員特種考試身心障礙人員考試及

• 104 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

• 三、基隆公司 2014 年稅後淨利 $15,900,000 ，適用之所得稅率為 30% ，其他相關資料如 下：

• ⑴ 全年流通在外普通股 6,000,000 股，每股全年平均市價 $25 ，年底市價 $30 。

• ⑵ 有可認購普通股 800,000 股之認股權全年流通在外，每股認購價格 $20 。

• ⑶ 7.5% ，面額 $100 之可轉換特別股，全年流通在外 160,000 股， 2014 年發放股利 $1,200,000 ，每股可轉換為普通股 5 股。

• ⑷ 6% ，面額 $30,000,000 之可轉換公司債全年流通在外，其中負債組成要素係溢價 發行， 2014 年攤銷溢價 $80,000 ，每張面額 $1,000 之公司債可轉換為 19 股普通股。

• ⑸ 9.2% ，面額 $25,000,000 之可轉換公司債，全年流通在外，其中負債組成要素係折 價發行， 2014 年攤銷折價 $50,000 ，每張面額 $1,000 之公司債可轉換為 45 股普通 股。

試作：（請四捨五入至小數點後兩位數）

•  計算基隆公司 2014 年之基本每股盈餘。（ 6 分）

•  針對認股權、 7.5% 可轉換特別股、 6% 可轉換公司債及 9.2% 可轉換公司債進行稀釋 測試，指出這四項是否具有稀釋作用。（ 8 分）

•  根據  之結果，列出稀釋作用由小至大之項目。（ 4 分）

•  根據  之結果，依序計算基隆公司 2014 年之稀釋每股盈餘。（ 8 分）

• 四、桃園公司於 2013 年 5 月 1 日買入一棟商業大樓供出租之用，總購買價格為 1,800 萬 元，另支付仲介費及過戶登記費共 75 萬元，該商業大樓於同年 7 月 1 日出租，每 月租金 35 萬元，於每個月的月初收取。假設桃園公司對於投資性不動產採用公允 價值模式衡量，該商業大樓在 2013 年 12 月 31 日之公允價值為 2,000 萬元，在 2014 年 12 月 31 日之公允價值為 1,950 萬元。

試作：

•  桃園公司 2013 年 5 月 1 日取得資產之分錄。（ 5 分）

•  桃園公司 2013 年 7 月 1 日收取租金之分錄。（ 5 分）

•  桃園公司 2013 年與 2014 年 12 月 31 日，有關於該投資應作之相關分錄。（ 10 分）

代號：

80520

全一張

（背面）