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108年 公務升官等簡任 會計｜歷屆考題全文（機器抽取）

108年公務人員升官等考試、108年關務人員升官等考試、108年交通事業郵政人員升資考試、108年交通事業公路人員升資考試、108年交通事業港務人員升資考試會計類科歷屆試題，含策略規劃與問題解決、中華民國憲法與英文、政府會計研究等 4 科。

共 4 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），108 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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策略規劃與問題解決

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官方不公布申論答案

代號：

10110-14510

30110

頁次：

1 － 1

108 年公務、關務人員升官等考試、 108 年交通 事業郵政、公路、港務人員升資考試試題

等

級：簡任

類科 （別） ：行政類－公務、關務類－關務

科

目：策略規劃與問題解決

考試時間：

2 小時

座號：

※注意：

 禁止使用電子計算器。

中華民國憲法與英文

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108 年公務、關務人員升官等考試、 108 年交通 事業郵政、公路、港務人員升資考試試題

代號：

10120-19520

30120-30420

頁次：

4 － 1

等

級：簡任

類科 （別） ：各類科－公務、各類別－關務

科

目：中華民國憲法與英文

考試時間：

2 小時

※注意：禁止使用電子計算器。

甲、申論題部分：（

50 分）

代號： 2101

species

spectrums

stereotypes

symptoms

 avoidance

surprise 

 disinterest

座號：

5 About ten years ago, Roger came across the of his life; he was bankrupted, divorced and was diagnosed with cancer.

nadir

依下文回答第 6 題至第 10 題

You may believe that you have forgotten the mother tongue you spoke as a child, but your brain hasn't. That 'forgotten' first language may well influence 6 goes on in your brain when you speak English or Japanese today. Researchers from McGill University and the Montreal Neurological Institute describe their discovery that even brief, early 7 to a language influences how the brain processes sounds from a second language later in life -- even when the first language learned is 8 spoken. It is an important finding because it tells scientists not only how the brain becomes wired for language, but also how that hardwiring can change and 9 over time in response to new language environments. The researchers believe that their findings speak to the unique and 10 influence of early language experience on later brain organization. The information may also be important for creating educational practices geared to different types of learners.

依下文回答第 11 題至第 15 題

Communication is of basic importance within science itself. I think we would all agree that free communication is essential for progress in science, 11 there have been problems at the frontier with technology because in the world of commerce you cannot reveal everything you are doing. These frontier problems have been 12 in recent times; in many fields, my own of molecular biology 13 , the old openness has to some extent disappeared. Some of my younger colleagues do not want to talk in public about their work, because they think that if they speak about their own 'secret,' somebody else will 14 it and make money out of it. Of course, this is only a partial view: science is also for the benefit of mankind. But the process of 15 knowledge from the academic world, with its tradition of openness, to the world of technology and commerce does present difficulties that have still not been resolved. In my view they are very serious problems.

novice

influence

peace

30120-30420

頁次：

4 － 3

依下文回答第 16 題至第 20 題

The concept of money laundering regulations goes back to ancient times and is intertwined with the development of money and banking. Money laundering is first seen with individuals hiding wealth from the government to avoid taxation or confiscation or a combination of both. Nowadays it has evolved into a complex and highly technical process of transforming profits from illegal activities into 16 'legitimate' assets without raising the suspicion of law enforcement agencies. After money has been suitably laundered or 'cleaned,' it can be used in the mainstream economy for accumulation of wealth, such as acquisitions of properties, or otherwise spent.

Many governments around the world have become increasingly 17 in their efforts to combat money laundering by passing anti-money-laundering regulations. These regulations require financial institutions to have systems in place to detect and report suspected money-laundering activities. Accordingly, law enforcement agencies of many jurisdictions have set up sophisticated systems in an effort to detect suspicious transactions or activities, and many have set up international cooperative arrangements to assist each other in these 18 .

However, the use of the Internet allows money launderers to easily 19 detection. The rise of online banking institutions, anonymous online payment services, peer-to-peer transfers using mobile phones, and the use of virtual currencies such as Bitcoin have made detecting the illegal transfer of money even more difficult. Money can also be laundered through online auctions and sales, gambling websites, and even virtual gaming sites, where ill-gotten money is converted into gaming currency, then transferred back into real, usable, and 20 'clean' money.

As money launderers attempt to keep one step ahead of law enforcement, international organizations and governments are continuing their team effort to find new ways to detect them.

依下文回答第 21 題至第 25 題

Culture is a word that everyone is familiar with, but its precise meaning can be elusive. A useful definition by noted social scientist Geert Hofstede is that culture consists of shared mental programs that condition individuals' responses to their environment. There are three levels involved in the mental programing: The deepest level--human nature--is based on common biological reactions, such as sex, drive, hunger and territoriality that all members of the human race have in common, even though they come from different cultures. The middle level--culture--is based on common experiences that we share with a particular group of our fellows. Cultural values, attitudes and assumptions about proper behavior give us something in common with a definable group of others, but not with all of them. The group may be a very large one, such

as a national population, i.e. Japanese culture; or a very small one, i.e. the culture of the committee of a local parent-teacher association. The shallowest level--personality--is based on the specific genetic makeup and personal experiences that make each of us a unique individual. For example, we may be sociable or introverted, aggressive or submissive, and emotional or stable. We all have many behaviors and understandings that are quite different from those of others, even though we come from the same culture.

Culture also has the following basic characteristics. First, culture is mental programming that a group has in common that is not normally available to people outside the group. Second, the mental programing of a group is learned by its members over long periods as they interact with the environment and with each other. Third, the mental programming involved is strong. People have a hard time escaping their culture even when they want to. Fourth, culture is not random as it is a system of values, attitudes, beliefs, and meanings that are related to each other and to the context. Last, much of culture is concealed . Besides immediate surface behaviors, such as body language, and physical artifacts like art, culture also involves the underlying values, social structures, and ways of thinking.

To explain what culture means. 

To describe how culture may develop. 

To explicate what values culture may have. 

To discuss what  potential effects culture may exert.

private

invisible

mystical

The shallowest level of mental programing is shared by all individuals of the same culture.

The surface features of individuals  ' behaviors are often manifestations of mental programing.

Culture is largely manifest. 

Culture is learned and enduring. 

Culture exerts mild influence on behavior. 

Culture is a random a  ssortment of customs and behaviors.

Because social behaviors are transient. 

Because social behaviors only portray a small portion of cultures. 

confusing

6 which  what  how  where 
7 escape  expulsion  evaluation  exposure 
8 no lo  nger no sooner  frequently  lately 
9 adopt  adapt  adorn  adore 
10 pending   farming lasting   checking
11 even though  so that  of course  in fact 
12 extradited  exacerbated  executed  exonerated 
13 in case   on account  on average in particular 
14  expect exploit  expend  explode 
15  transmitting transacting  transcending  transcribing 
16 considerably  seemingly  physically  wickedly 
17 compulsive  formidable  skeptical  vigilant 
18 alternatives  endeavors  incentives  options 
19 concede  prompt  skirt  terminate 
20 abnormal  inadequate  irreversible  untraceable 

政府會計研究

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官方不公布申論答案

代號：

11540

頁次： 2 － 1

108 年公務、關務人員升官等考試、 108 年交通 事業郵政、公路、港務人員升資考試試題

等

級：簡任

類科 （別） ：會計

科

目：政府會計研究

考試時間：

2 小時

※注意：

 禁止使用電子計算器。

座號：

長期股 權投資 交易事項 「普通公務帳」 分錄「資本資產帳」 分錄
一  取得 投資 A B
資產交換  交換 C D
 涉及現金收付 ⑴ 收取現金部分 ⑵ 付出現金部分 E G F H
受贈、遺贈、接收或沒收 I J
二  收取現金股利 一般股利 K L
清算股利 M N
三  年度終了評價 較帳面金額增加部分 O P
較帳面金額減少部分 Q R

會計審計法規研究(包括預算法、會計法、決算法與審計法)

下載：題目

官方不公布申論答案

代號：

11530

頁次： 2 － 1

108 年公務、關務人員升官等考試、 108 年交通 事業郵政、公路、港務人員升資考試試題

等

級：簡任

類科 （別） ：會計

科

目：會計審計法規研究（包括預算法、會計法、決算法與審計法）

考試時間：

2 小時

座號：

※注意：

 禁止使用電子計算器。

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