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115年 - 115-1 專技高考_醫事放射師：基礎醫學（包括解剖學、生理學與病理學）#137332(80題)

115年 - 115-1 專技高考_物理治療師：物理治療技術學（包括電療學、熱療學、操作治療學與輔具學）#137331(80題)

115年 - 115-1 專技高考_物理治療師：骨科疾病物理治療學#137330(80題)

115年 - 115-1 專技高考_醫師(一)：醫學（一）（包括生物化學、解剖學、胚胎及發育生物學、組織學、生理學等科目知識及其臨床之應用）#137329(100題)

115年 - 115-1 專技高考_醫師(一)：醫學（二）（包括微生物免疫學、寄生蟲學、藥理學、病理學、公共衛生學等科目知識及其臨床之應用）#137328(100題)

115年 - 115-1 專技高考_物理治療師：物理治療學概論（包括物理治療史、物理治療倫理學與物理治療行政管理學）#137327(80題)

115年 - 115-1 專技高考_中醫師(一)：中醫基礎醫學（二）（包括中醫方劑學、中醫藥物學）#137326(80題)

115年 - 115-1 專技高考_中醫師(二)：中醫臨床醫學（四）（包括針灸科學）#137325(80題)

115年 - 115-1 專技高考_物理治療師：神經疾病物理治療學#137324(80題)

115年 - 115-1 專技高考_中醫師(二)：中醫臨床醫學（二）（包括中醫內科學、中醫婦科學、中醫兒科學）#137323(80題)

8. Samson Company uses the direct method in determining net cash provided by operating activities. During the year, operating expenses were $500,000, prepaid expenses increased $150,000, and accrued expenses payable increased $70,000. Cash payments for operating expenses were (A) $430,000. (B) $650,000. (C) $350,000. (D) $580,000. II. Problem The following occurred for SmartMart in 2025. 1/2 Purchased inventory from KiGoods on credit for $5,000. The shipping for the transaction was $100, and the freight term was FOB shipping point. 3/15 Received $500 cash in advance from its customer ZParka. 4/22 Sold $10,000 of inventory to XWare for $70,000 on credit. 5/5 Customer XWare returned defective goods. The sales price of the goods was $2,000, and the cost was $300. 6/17 Acquired 2,000 of its shares at $60 per share. 7/7 Delivered service to its customer ZParka relating to the 3/15 transaction. 8/31 Has a payroll of $8,000 entirely subject to Social Security taxes (8%), income tax withholding of $1,500, union dues of $700 deducted, payable on 9/1. 10/13 Sold 1,000 shares purchased on 10/13 at $50 per share. The balance for Share Premium-Treasury was $15,000. 11/9 Spent $3,000 on research and $8,000 on development of new manufacturing processes. Of the $8,000 in development costs, $3,500 was incurred prior to technological feasibility and $4,500 was incurred after technological feasibility was demonstrated.

7. When a company issues par-value ordinary shares, the amount recorded in the Share Capital Ordinary account will be the (A) market value of all shares issued. (B) par value of all shares issued. (C) par value of all shares outstanding. (D) market value of all shares authorized.

6. Esther Company issued a ten-year interest-bearing note payable for €800,000 on January 1, 2025. The company is required to pay €80,000 on the note each January. How will this note be reported on the December 31, 2026 statement of financial position? (A) Non-current debt, €800,000. (B) Non-current debt, €720,000, current debt €80,000. (C) Non-current debt, €720,000; Non-current debt due within one year, €80,000. (D) Non-current debt, €640,000; Non-current debt due within one year, €80,000.

2. Please prepare a classified income statement for the year ending 12/31 based on the above information. The number of common shares outstanding is 50,000. Please include common shares outstanding and EPS in the financial statement. Please round EPS to 2 decimal places. ?

1. Please record journal entries, including all necessary adjusting entries, revaluation entries, and closing entries, based on the above information. Assume that SmartMart did not prepare monthly and quarterly financial statements. If no journal entry is required for a specific transaction, please write 'no entry' beside the corresponding date.

9. 請詳述昆蟲適應陸地生活的構造及方式(10%)

機械原理

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簡介：●考前補帖《針對國考精選本科目重點筆記》 在機械原理科目中，運用到的力學較其他科目簡單，記好常考得機...

學測化學複習

講師：Kai

簡介：即將面臨學測考試的您，我們特別設計了一個針對化學科目的精心複習課程，旨在協助學生深入理解化學的核心概...

熱力學

講師：林佳瑩

簡介：《重點整理》 熱力學在傳統教科書上的內容編排中，常有出現在不同單元卻相似的內容，需要進行大量的比對工...

個諮商學派

描述：諮商學派整理

筆記

描述：筆記

長度單位

描述：長度單位換算

14. 「高枝而棲／飲露餐風／你的自鳴清高／卻在一夜西風裡／噤住了自己的一張嘴／說你是懦夫也可 以／說你是哲學家也可以」閱讀上述現代詩，請推斷所詠為何物？ (A) 蚍蜉 (B) 知了 (C) 杜鵑 (D) 夜鶯

40 小王結婚時，若要致贈賀禮，所使用的題辭應是： (A)白頭如新 (B)鳳雛麟子 (C)結髮夫妻 (D)海燕雙棲

8. Please leave _____ in the space below if you have anything to say about what we posted here. (A) an epoch (B) a pretext (C) an inmate (D) a comment

34 依行政程序法規定，關於行政處分之敘述，下列何者錯誤？ (A)立法院亦有可能作成行政處分 (B)限制人民之權利乃行政處分之概念要素 (C)行政處分既可以用書面或言詞作成，甚至也可以用手勢作成 (D)行政機關依職權撤銷行政處分，該撤銷本身亦為行政處分

39 People in this area still live a ________ life, mainly on farming and hunting. (A) developed (B) complex (C) primary (D) primitive

28 不少被同志家庭領養的孩童曾經歷同儕或教師的歧視。當社會工作者被告知孩童在學校出現問題行為時，下列何種介入不利於孩童的發展？ (A)了解孩童的問題行為可能是為了適應不友善環境 (B)了解孩童的自我概念，以建立孩童的支持系統 (C)提升同志家長學習異性戀的教養方式以強化孩童適應力 (D)從孩童與家庭的優勢中，移除影響優勢因子的負面經驗