105 年公務人員特種考試關務人員考試、 105 年公務人員特種考試 身心障礙人員考試及 105 年國軍上校以上軍官轉任公務人員考試試題 代號： 80110 | 80610

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。

頁次：

4 － 1

• 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、有關人身自由權，請依憲法本文及司法院大法官解釋，說明其內涵。（ 25 分）

• 二、有關社會安全之基本國策，請論述憲法本文及增修條文之規定及其意涵。（ 25 分）

• 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。

 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 The Doe family was a creation of the police as a way to shield the names of people arrested each day.

fictitious 

flirtatious 

nutritious 

ostentatious 

• 2 Mr. Clinton's presidency was marked as much by scandal and divisions as by its successes on fronts like the economy.

 rational

 lexical

 partisan

 clinical

• 3 The defendant was of the robbery charge by the jury because there wasn't enough evidence to convict him of the crime.

embarked 

replicated 

exhibited 

acquitted 

• 4 John raised money for the school to preserve the wetland and to the environmental education program.

obtain 

contain 

de  tect

boost 

• 5 Mr. Huang is an efficient administrator. Mr. Chen, however, is quite inefficient. The latter is, therefore, the former.

a far cry from 

lost sight of 

kept up with 

similar to 

• 6 Just two days out of the intensive care unit, the patient was back to the intensive care unit for treatment again because of a serious of his heart condition.

fallacy 

heritage 

relapse 

rehabitation 

• 7 With Nicole's excellent abilities and skills to listen attentively, speak , and communicate effectively, she is definitely the best Public Relations her company has ever had.

nonsensically 

extraneously 

fanatically 

intelligibly 

|

頁次：

4 － 2

8 It seems to be a silly , but people in Taiwan avoid 'the fourth floor' in the hospital as it sounds like 'the floor of death' in Chinese.



participant

 superstition

 manuscript

 exception

• 9 After a(n) search for the lost mountain climber, the rescue team finally found him lying injured in a valley.

detached 

extensive 

confined 

• 10 Simple makeup is now standard at most functions.

It might be offen  sive to wear makeup if the party is not standard.

Wearing makeup works well only for some people and occasions. 

It rarely goes wrong to wear simple makeup at any occasions. 

It is important to make up for a mistake as soon as it happens. 

請依下文回答第 11 題至第 15 題

Take your ears on vacation. There is so much to delight the ears when you bother to open them. Take the dome of St. Paul's Cathedral in London. A beautiful sight, yes-but an 11 experience if encountered solely with your eyes. When you whisper into the curved walls, your voice skims around the inside of the dome and is clearly audible to 12 on the opposite side. Of course, there is more to sound tourism than seeking out the most aesthetically pleasing sounds. Trigger a small, benign avalanche on the Kelso Dunes in the Mojave Desert in California and you might hear the sand singing. The tumbling of the grains causes droning 13 like that made by a taxiing aircraft. This thrilling sound is remarkable for its rarity, not its aesthetic quality.

We are entering a golden age for sound tourism-one driven by consumer electronics. In the past there was no simple way for most of us to record what we heard, 14 it hard for people to share their aural experiences with others. This has changed as many of us carry around phones, tablets and cameras that can capture unique and beautiful sounds. Our ears play an immensely important role in 15 we perceive our environment. With better awareness of sonic wonders, we can start building a better-sounding world.

anonymous 

請依下文回答第 16 題至第 20 題

When 35-year-old Australian Ricky McGee set out in his car to drive the 4,800 kilometers from Brisbane to Port Hedland to start a new job, he knew the trip would not be short. However, he did not expect to spend three months of his life alone in one of the harshest areas of Western Australia before he encountered civilization again.

According to Mr. McGee, he stopped when he saw three men on the side of the road and gave them a lift. The last thing he remembers of the trip was driving up the road, feeling a little dizzy and confused. His next memory is waking up facedown in a hole covered with rocks and earth. What woke him was the noise of four wild dogs scratching at the rocks to try to get him.

McGee believes that he was drugged and dumped by his passengers, and one fact that supports his claim is that his car has never been found. After losing his vehicle, Mr. McGee says he walked for ten days, regularly fainting from heat exhaustion through a region virtually uninhabited, where temperatures rose daily to over 40°C. Eventually he found a small stream and built a shelter of branches there. He says he would go out just before dark and catch snakes, lizards, and frogs to eat.

When he finally did emerge from the bush after 90 days surviving under these conditions, it is hardly surprising that his appearance scared the life out of the first person who saw him, cattle-station manager Mark Clifford. Clifford says Mr. McGee looked like a 'walking skeleton' when he saw him, a description that is not far from the truth considering that the 1.9-meter man weighed in at 45 kilograms, having lost 59 kilograms.

At first, police and hospital staff refused to believe Mr. McGee's story, but Les Notarus, medical director of the Royal Darwin Hospital, says that his condition fit perfectly that of a man who had spent weeks in the outback. Dr. Les Notarus said that Mr. McGee was very severely sunburned, and his body weight was extremely low for such a tall man. His story that he had been driving to Port Hedland to assume a new position has been verified, and when he recovers, Mr. McGee may be interested to hear that the position remains vacant.

• 16 Which of the following statements best describes Ricky McGee's trip to Port Hedland?

• The trip  was pleasant.

• The trip almost cost his life. 

He planned to take a three  -month break to enjoy the trip.

He was reluctant to go to  Port Hedland, so it took three months for him to get there.

• 17 Why did McGee come to?

• Because some people were trying to rescue him. 

Because some animals were trying to attack him. 

• Because he was covered with earth and rocks. 

• Because he was  scared by a 'walking skeleton.'

• 18 According to the passage, what was the last thing Mr. McGee remembered before he passed out?

• He gave a ride to three men on the road. 

• Three men gave him a ride  up the road.

• Three men murdered him on the road. 

• He was driving up the road. 

• 19 How did Mr. Clifford react when he first saw Mr. McGee?

• He was absolutely ter  rified.

• He was enchanted. 

• He was pleased to see him. 

• He did not believe his story. 

• 20 According to the passage, which of the following best characterizes Mr. McGee's story?

an exaggeration 



a fact





a hallucination

an allegory

請依下文回答第 21 題至第 25 題

What is a social enterprise? Social enterprises occupy the middle ground between nonprofit organizations (NPO) and profit-oriented businesses and are thus sometimes described as socialist at heart, capitalist in mind. While some NPOs conduct commercial activities and generate surplus revenues, experts point out that they do not focus on competing in the marketplace. By contrast, social enterprises attempt to maximize profits by providing a better product or service than market rivals. They do not rely on collecting donations for high-flown goals, but instead compete to earn greater profits than other commercial organizations. Unlike NPOs, social enterprises pay equal attention to social values and profit-making capabilities.

Social enterprises can take one of several forms: community organizations, cooperative ventures, NPO spinoff projects, stand-alone ventures, or traditional companies restructured to advance social causes. While companies employ corporate social responsibility (CSR) initiatives as a passive form of self-regulation to address their environmental and social impacts, social enterprises actively endeavor to solve social problems.

21 What is the passage mainly about?

It is about how social enterprises and companies take their CSR. 

It is about how social enterprises and NPOs address social problems. 

It is about the defi  nition, features, and various forms of social enterprises.

It is about how social enterprises and NPOs are alike in maximizing profits. 

• 22 According to the passage, how do social enterprises differ from NPOs?

• Social enterprises are socialist at heart, but N  POs are capitalist in mind.

Social enterprises collect donations for high  -end goals, but NPOs don't.

NPOs focus on conducting commercial activities to generate surplus revenues. 

Social enterprises focus on both social values and profit  -making capabilities.

• 23 According to the passage, how do social enterprises differ from profit-oriented businesses?

Social enterprises are capitalist at heart, but businesses are socialist in mind. 

Social enterprises take CSR actively, but businesses try to solve social pro  blems.

Social enterprises balance between social values and maximized profits with best products, but businesses  don't.

Social enterprises compete for greater profits, but businesses balance between social values and profits. 

• 24 Which of the following is closest in meaning to the underlined word 'spinoff'?

start  -up revenue 

• by  -product

• spinning top 

• 25 According to the passage, which of the following statements is NOT true about social enterprises?

They are socialist at heart, capitalist in mind. 

• They are  profit-oriented only because they try to maximize profits.

• They focus on both social values and profit  -making capabilities.

They try to solve social problems actively instead of taking CSR passively. 

• 105 年公務人員特種考試關務人員考試、

• 105 年公務人員特種考試身心障礙人員考試及 代號： 80520

• 105 年國軍上校以上軍官轉任公務人員考試試題

全一張

（正面）

座號：

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。

• 一、甲公司於 X1 年 3 月 31 日發行票面利率 8% ，三年分期償還之公司債券 $600,000 ，每 年 9 月 30 日及 3 月 31 日各付息一次，並自 X2 年 3 月 31 日起每年 3 月 31 日償還 $200,000 。發行當時市場利率為 9% ，發行售得現金 $589,380 。

甲公司在 X2 年 4 月 1 日以現金 $99,000 價格提前贖回將於 X4 年 3 月 31 日到期之應 付公司債半數 $100,000 。

試作（四捨五入至整數位） ： （每小題 5 分，共 25 分）

•  計算 X1 年度利息費用之金額。

•  X2 年 4 月 1 日提前贖回相關之分錄。

•  計算 X2 年度利息費用之金額。

•  計算 X2 年 12 月 31 日之該應付公司債折價之未攤銷餘額之金額。

•  計算 X3 年度利息費用之金額。

• 二、丁公司以 $3,000,000 購買一機器設備，估計耐用年限為 10 年，無殘值，公司採用直 線法提列折舊。下列係四個與該機器設備有關的獨立情況：

情況一：第五年年底發現折舊費用一直未提列。

情況二：第五年年底重新估計耐用年限由 10 年修正為 8 年。

情況三：第五年年底公司提列折舊的方法由直線法改為年數合計法。

情況四：第五年年底發現購買之機器設備以土地列帳。

• 請分別依上述四個獨立情況，試作（四捨五入至整數位） ： （每小題 13 分，共 26 分）

•  列示分錄以更正錯誤或記載會計估計變動（假設丁公司尚未結帳） 。

•  計算第五年應提列的折舊費用。

• 105 年公務人員特種考試關務人員考試、

• 105 年公務人員特種考試身心障礙人員考試及 代號： 80520

• 105 年國軍上校以上軍官轉任公務人員考試試題

全一張

（背面）

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

三、乙公司於 X2 年 12 月 31 日相關之財務資料如下：

補充資訊如下：

•  存貨週轉率 4 次。

•  普通股股東權益報酬率 18% ，乙公司無其他投入資本。

•  應收帳款週轉率 10 次。

•  資產報酬率 20% 。

•  X1 年底資產總額 $711,640 。

試作： （每小題 5 分，共 25 分）

•  計算 X2 年銷貨淨額之金額。

•  計算 X2 年銷貨成本之金額。

•  計算 X2 年淨利之金額。

•  計算乙公司營業週期。 （ 1 年以 360 天計算）

•  計算 X2 年 12 月 31 日資產總額之金額。

• 四、丙公司於第 1 年初給與 400 位員工每人 1,000 單位之股票增值權，以員工繼續服務三 年為條件，才能行使權利。自可行使之日起滿三年增值權失效。第 1 年有 20 位員工 離職，且估計第 2 、 3 年將有 53 位員工離職。第 2 年有 40 位員工離職，且估計第 3 年將有 25 位員工離職。第 3 年實際僅 11 位員工離職。丙公司於每年年底均估計股 票增值權之公允價值。所有在職員工於第 3 年底持有之股票增值權均既得。

丙公司股票增值權於每年年底之公允價值及第 3 年底至第 5 年底執行時之內含價值 及執行人數資料如下：

試作：丙公司第

1 年至第 5 年與股票增值權相關之分錄。 （ 24 分）

• 105 年公務人員特種考試關務人員考試、

• 105 年公務人員特種考試身心障礙人員考試及 代號： 80530

• 105 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。

• 一、對上市（櫃）公司財務報表之查核案件，案件品質管制複核人員應考量那些事項？ （ 15 分）

• 二、我國會計師職業道德規範包括那些基本原則？（ 10 分）會計師事務所可透過那些人 員或方式予以加強？（ 10 分）

• 三、若集團主辦會計師欲於集團查核報告中提及組成個體查核人員之查核，須先符合那 些條件？（ 6 分）若組成個體與集團編製財務報表所依據之準則不同，且組成個體財 務報表之查核並非依照我國一般公認審計準則執行，試指出提及組成個體查核人員 之查核的集團查核報告與現行標準式無保留意見查核報告之差異處。（ 24 分）

• 四、會計師應與受查者治理單位溝通之事項包括那些？（ 15 分）

五、受查者所提出之文件中可能包含比較財務報表及與財務報表併列之其他資訊。 （每小題 10 分，共 20 分）

•  何謂其他資訊？查核人員如確定其他資訊中存有明顯重大誤述之情事，且管理階 層拒絕修正，可採取那些措施？

•  何謂連結資訊？若企業採連結資訊方式編製財務報表，查核報告中應如何處理？

（請接背面）

全一頁

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