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會計(高普考)·103·法學知識與英文1/50

會計(高普考) 103法學知識與英文考古題

41 題選擇題9 題申論題資料來源:考選部下載 .txt
跨年同科92-115
答案已遮住,先自己作答(本版尚未保留作答紀錄)答案已全部攤開(切「先自己作答」可遮住答案)

題目與答案為考試當年公告版本,實務標準請以現行規範為準。

試題50
103
1

依地方制度法,有關臺東縣地方自治團體居民權利之敘述,下列何者錯誤?

(A)選舉臺東縣立法委員✓ 正解
(B)使用臺東縣立文化中心
(C)提案進行地方性公民投票
(D)請求臺東縣政府公開政府資訊
103
2

行政院會議如何組成?

(A)由總統、行政院院長、副院長、各部會首長及不管部會之政務委員組織之
(B)由行政院院長、副院長、各部會首長及不管部會之政務委員組織之✓ 正解
(C)由立法院院長、行政院院長、副院長、各部會首長及不管部會之政務委員組織之
(D)由總統、行政院院長、立法院院長組織之
103
3

憲法所稱之司法機關,就其狹義而言,不包含下列何者? (A)行政法院 (B)臺北地方法院 (C)臺灣臺北地方法院檢察署 (D)公務員懲戒委員會

(B)臺北地方法院 (C)臺灣臺北地方法院檢察署 (D)公務員懲戒委員會
103
4

對於職業自由限制,經由憲法「比例原則」形成所謂「三階說理論」進行檢驗。例如,國家規定不得將菸酒販賣給未滿18 歲之人,此乃何種限制?

(A)職業執行自由的限制✓ 正解
(B)職業選擇之主觀許可要件的限制
(C)職業選擇之客觀許可要件的限制
(D)職業限制的不當連結
103
5

依我國憲法第8 條規定,人民因犯罪嫌疑被逮捕拘禁時,至遲應於多久內移送該管法院審問?

(A)1 天✓ 正解
(B)3 天
(C)5 天
(D)7 天
103
6

中央選舉委員會在行政組織上隸屬於何機關?

(A)監察院
(B)行政院✓ 正解
(C)內政部
(D)司法院
103
7

依公職人員選舉罷免法規定,甲年齡甫滿30 歲,依其年齡不得參選:

(A)立法委員選舉
(B)總統、副總統選舉✓ 正解
(C)縣(市)議會議員選舉
(D)縣(市)長選舉
103
8

憲法第131 條之規定,各種選舉之候選人,如何競選? (A)公開競選 (B)不得拜票 (C)以不實事實攻擊其他候選人 (D)不得在媒體上發表政見

(B)不得拜票 (C)以不實事實攻擊其他候選人 (D)不得在媒體上發表政見
103
9

有關總統宣告解散立法院,下列敘述何者錯誤? (A)限於立法院通過對行政院院長之不信任案後30 日內為之 (B)應經諮詢立法院院長 (C)總統於戒嚴期間,不得解散立法院 (D)總統於緊急命令生效期間,不得解散立法院

103
10

我國與其他國家締結條約,應經何機關議決通過?

(A)考試院
(B)監察院
(C)司法院
(D)立法院✓ 正解
103
11

依政黨比例代表制產生之立法委員,若在任期中喪失其黨員資格時,應如何處理?

(A)不因此喪失立法委員的資格
(B)應喪失其立法委員的資格✓ 正解
(C)由所屬政黨自由決定
(D)由所屬政黨黨員罷免之
103
12

依現行法規定,下列何者之任命不須立法院同意? (A)考試委員 (B)審計長 (C)國家通訊傳播委員會委員 (D)經濟部部長

103
13

下列何者不是考試院會議之成員?

(A)考試院副院長
(B)考選部部長
(C)考試委員
(D)考試院秘書長✓ 正解
103
14

依憲法增修條文之規定,總統對行政院請求覆議之案件有:

(A)提出權
(B)接受報備之義務
(C)核可權✓ 正解
(D)轉交立法院之義務
103
15

下列情形中,何者受到言論自由保障之程度最低,得受到最嚴格之限制?

(A)批評企業的學術論文
(B)促銷酒品的電視廣告✓ 正解
(C)鼓吹受僱者參與遊行
(D)對政治事件進行批判
103
16

有關判例之敘述,下列何者正確?

(A)判例經民事庭、刑事庭或民、刑庭總會決議後,報請司法院許可
(B)判例為司法院大法官解釋之對象✓ 正解
(C)判決僅具有事實上之拘束力,為法律適用上之小前提
(D)判例之作成及變更,應依據各訴訟法之規定
103
17

主張在國家成立之前,即已存在著基於人類或人類本性而成立的規範的是那一個學派?

(A)社會法學派
(B)實證法學派
(C)自然法學派✓ 正解
(D)一般法學派
103
18

關於各種法律分類的敘述,下列何者正確?

(A)「公民與政治權利國際公約及經濟社會文化權利國際公約施行法」是屬於國際法
(B)民法屬於程序法
(C)習慣法屬於成文法
(D)行政程序法屬於公法✓ 正解
103
19

甲為公務員,乙非公務員,下列有關受賄罪之敘述,何者正確?

(A)甲與乙共同收受賄賂,乙不成立收受賄賂罪之共同正犯
(B)乙教唆甲收受賄賂,乙不成立收受賄賂罪之教唆犯
(C)甲幫助乙收受賄賂,甲不成立收受賄賂罪之幫助犯✓ 正解
(D)甲與乙共同收受賄賂,兩人各自成立收受賄賂罪
103
20

甲基於無因管理,幫乙對丙清償債務。事後發現,其實乙對丙的債務根本不存在,丙應將所得金錢,向誰返還?

(A)✓ 正解
(B)
(C)向甲乙任一人為返還,因為甲乙為連帶債權人
(D)向甲乙共同返還,因為甲乙為不可分債權人
103
21

甲無法律上原因由乙處取得A 屋。嗣後甲因A 屋都市更新計畫而取得更高價的B 屋,甲並仍居住該屋中,下列敘述何者正確?

(A)甲應返還A 屋價額
(B)甲應返還B 屋價額
(C)甲可以主張所得A 屋利益已不存在
(D)甲應返還B 屋✓ 正解
103
22

甲出租其汽車予乙使用,租期屆滿後,甲出售該車於丙,甲、丙合意讓與所有權後,甲並讓與其對乙之返還請求權於丙。下列敘述,何者正確?

(A)乙交付汽車於丙時,丙才取得汽車所有權
(B)甲讓與其對乙之返還請求權於丙,謂之「簡易交付」
(C)甲讓與其對乙之返還請求權於丙時,丙即取得汽車所有權✓ 正解
(D)丙須至監理站辦理過戶,才能取得汽車所有權
103
23

依民法規定,下列有關抵銷之敘述,何者錯誤?

(A)禁止扣押之債,其債務人不得主張抵銷
(B)因故意侵權行為而負擔之債,其債權人不得主張抵銷✓ 正解
(C)清償地不同之債務,亦得為抵銷
(D)約定應向第三人為給付之債務人,不得以其債務,與他方當事人對於自己之債務為抵銷
103
24

請問下列關於我國現行繼承新制之法定限定責任的敘述,何者正確?

(A)我國不再採取概括繼承主義
(B)只有未成年之繼承人方能主張法定限定責任
(C)繼承人對繼承債務不可能負無限清償責任
(D)繼承人於繼承開始前2 年內,受有被繼承人之贈與者,該財產視為其所得遺產✓ 正解
103
25

以抵押權擔保之債權,其請求權已因時效而消滅,如抵押權人於消滅時效完成後,最遲幾年不實行其抵押權者,其抵押權消滅? (A)1年 (B)2年 (C)5年 (D)15年

103
26

甲出賣汽車零件一批予乙,買賣契約中約定「甲未能於今年5 月5 日如期交貨,應賠償乙5 萬元之違約金。」甲無法如期交貨,致乙損失15 萬元,乙得向甲請求賠償之範圍為:

(A)15 萬元之損害賠償
(B)15 萬元之損失與違約金5 萬元
(C)違約金5 萬元✓ 正解
(D)10 萬元
103
27

若將法律規範之結構分成「構成要件」與「法律結果」,下列何者為法律結果?

(A)民法第144 條第l 項「時效完成後,債務人得拒絕給付。」之「時效完成後」
(B)民法第1079 條第2 項「收養有無效、得撤銷之原因或違反其他法律規定者,法院應不予認可。」之「法院應不予認可」✓ 正解
(C)民法第149 條「對於現時不法之侵害,為防衛自己或他人之權利所為之行為,不負損害賠償之責。」之「對於現時不法之侵害,為防衛自己或他人之權利所為之行為」
(D)民法第763 條第1 項「所有權以外之物權,及以該物權為標的物之權利,歸屬於一人者,其權利因混同而消滅。」之「所有權以外之物權,及以該物權為標的物之權利,歸屬於一人者」
103
28

勞工保險條例的被保險人,其父母、配偶死亡時,按其平均月投保薪資,發給幾個月的喪葬津貼? (A)一個月 (B)兩個月 (C)三個月 (D)六個月

103
29

全民健康保險法規定私立學校教職員及其眷屬之保險費,應由被保險人自付保險費的百分比為何? (A)30% (B)40% (C)50% (D)60%

103
30

下列關於侵害著作權民事責任之敘述,何者錯誤? (A)著作權人得請求排除侵害 (B)對於著作財產權之侵害,著作財產權人得請求賠償損害 (C)被害人得請求由侵害人負擔費用,將判決書內容之一部或全部刊載於新聞紙、雜誌 (D)對於著作人格權之侵害,著作權人僅得請求精神上之損害賠償

103
31

Where Darwin had traced man’s animal ancestry, Freud revealed the animal drives which still hisbehaviour. (A)classified (B)governed (C)hijacked (D)lamented

103
32

the brave general who sacrificed his life in the war, the city built a statue of him and placed it in front of theCity Hall.By means of

(A)At the cost of
(B)In time of
(C)In memory of
103
33

Due to global warming and deforestation, many animals and plants are on the brink of . (A)instruction (B)distinction (C)extinction (D)tension

103
34

Every employee in the company has the rights to use the inside, including gym and library. (A)faculty (B)facilities (C)factories (D)fraternity

103
35

Be careful when moving the porcelain vase, or you may break it. (A)delicate (B)sophisticated (C)complicated (D)definite請依下文回答第36 題至第40 題:The speech of every group of people has developed differently. One reason for this is that each group often lived inisolation. Another reason is that each language grew up 36 under different conditions. Gradually, over manycenturies, some groups came in contact with other groups. When this happened, their languages grew more and more37 . In other cases, however, a group would break apart, and new languages would grow from the original one. Thenew languages, though distinct in many ways, would 38 similarities to one another.There are many different countries in the world today. One might conclude that each country has its own languageand that languages are only as numerous as countries. Actually, there are many more languages than there are countries.39 , in the United States, we have considered English the one language of the people. Yet at one time, on the GreatPlains alone, more than 22 native American languages were spoken.In addition, a single language may have two or more dialects, or varieties. 40 is estimated that there are severalthousand languages and dialects spoken in the world today.36 (A)similarly (B)seemingly (C)frequently (D)separately37 (A)alike (B)likable (C)likely (D)unlike38 (A)attain (B)obtain (C)maintain (D)detain39 (A)On the contrary (B)For example (C)By degrees (D)On the spot40 (A)There (B)It (C)That (D)What請依下文回答第41 題至第45 題:Ken Aston is an internationally known soccer referee. He came from England. Aston began playing soccer when hewas a young boy. In 1936, when he was 19 years old, he hurt his ankle and stopped playing soccer. He decided to becomea referee and qualified as one in the same year. In 1946, he became the first referee to wear the black uniform with whitetrim that later became the standard for referees.As a soccer referee, Aston made an important contribution to the sport. He invented the card system. In modernsoccer competitions, referees give cards to players who break rules. A yellow card is a warning. A red card means that theplayer is out of the game. According to Aston, the card system prevents language problems. The cards are an internationallanguage. Every player understands what the yellow and red cards mean.Aston said he got the idea while stopping at a traffic light. He was driving home from a 1966 World Cup match. Inthat game, a German-speaking referee didn’t make his disciplinary calls clear. Some of the players could not understandhim and had confusion in mind even after the game. So Aston came up with and pushed for the idea of showing a yellowcard for an official warning and a red card for an ejection. The card system was introduced at the 1970 World Cup finalsand are now used universally. Today all soccer players understand the meaning of the cards.41What is this passage mainly about? (A)The history of soccer. (B)Ken Aston’s career and contribution. (C)How Aston got the idea for the card system. (D)The meaning of a red or yellow card in soccer.42Which of the following statements about Ken Aston is true? (A)He used to be a famous soccer player in England. (B)He became a referee when he was about thirty years old. (C)He designed the white uniform with black trim for referees. (D)He created the card system to avoid language problems in soccer games.43Which of the following statements about the card system in soccer is true? (A)It was invented at the 1970 World Cup finals. (B)It was first used by a German-speaking referee. (C)It was created by Aston while he was observing the traffic signal. (D)It was used as an international language to replace English.44Why did Aston push for the card system in soccer games? (A)It could avoid soccer players’ confusion over the calls by referees. (B)He could make a lot of money by inventing the system. (C)He wanted to become a well-known soccer referee. (D)It was one of his dreams as a young boy.45Which of the following best explains the phrase “disciplinary calls” in this passage? (A)Informative remarks. (B)Encouraging phone calls. (C)Strange but interesting calls. (D)Corrective or punishing rulings.請依下文回答第46 題至第50 題:Owning closets of shoes may seem superficial, but in reality women are merely paying homage to the bricklayers ofmodern civilization. The history of shoes dates back to 4000 B.C. when they appeared on the walls of Egyptian templesand tombs. While women today fancy a pair of stylish heels, in 1500, it was men, descendants of European nobility, whobegan to wear heeled shoes. Since then “well heeled” suggests being wealthy or able to afford costly shoes.In 1533, the wedding of an Italian lady with a French nobleman brought high heels in vogue for women. The brideinsisted on having heels made for her wedding, which set the rage for the new shoes in Paris. High heels stayed in style untilthe late 18th century, as during the French Revolution, it was considered in bad taste to show any sign of wealth. Finally,high heels emerged again in Europe in the late 19th century and continued to spread their enchantment around the world.46What is this passage mainly about? (A)The reasons why women wear high heels. (B)Fashions of shoe styles in different countries. (C)The history of high heels. (D)The defense for men who wear high heels.47What did a pair of heeled shoes suggest in the sixteenth-century Europe? (A)High education. (B)Respectable ancestry. (C)Outstanding taste. (D)Great wealth.48According to this passage, where can we find the earliest appearance of shoes in human history? (A)Egypt. (B)France. (C)Italy. (D)China.49When did women start to wear high heels? (A)As soon as heels were invented. (B)After a noble wedding in Paris. (C)After the French Revolution. (D)After the late nineteenth century.50Which of the following statements is true? (A)The author thinks women’s craze for heels is superficial. (B)A French nobleman designed a pair of heels for his bride. (C)The first pair of heels for women did not gain much attention. (D)Heels fell out of favor during the French Revolution.

(B)Ken Aston’s career and contribution. (C)How Aston got the idea for the card system. (D)The meaning of a red or yellow card in soccer.42Which of the following statements about Ken Aston is true? (A)He used to be a famous soccer player in England. (B)He became a referee when he was about thirty years old. (C)He designed the white uniform with black trim for referees. (D)He created the card system to avoid language problems in soccer games.43Which of the following statements about the card system in soccer is true? (A)It was invented at the 1970 World Cup finals. (B)It was first used by a German-speaking referee. (C)It was created by Aston while he was observing the traffic signal. (D)It was used as an international language to replace English.44Why did Aston push for the card system in soccer games? (A)It could avoid soccer players’ confusion over the calls by referees. (B)He could make a lot of money by inventing the system. (C)He wanted to become a well-known soccer referee. (D)It was one of his dreams as a young boy.45Which of the following best explains the phrase “disciplinary calls” in this passage? (A)Informative remarks.
(B)Encouraging phone calls. (C)Strange but interesting calls. (D)Corrective or punishing rulings.請依下文回答第46 題至第50 題:Owning closets of shoes may seem superficial, but in reality women are merely paying homage to the bricklayers ofmodern civilization. The history of shoes dates back to 4000 B.C. when they appeared on the walls of Egyptian templesand tombs. While women today fancy a pair of stylish heels, in 1500, it was men, descendants of European nobility, whobegan to wear heeled shoes. Since then “well heeled” suggests being wealthy or able to afford costly shoes.In 1533, the wedding of an Italian lady with a French nobleman brought high heels in vogue for women. The brideinsisted on having heels made for her wedding, which set the rage for the new shoes in Paris. High heels stayed in style untilthe late 18th century, as during the French Revolution, it was considered in bad taste to show any sign of wealth. Finally,high heels emerged again in Europe in the late 19th century and continued to spread their enchantment around the world.46What is this passage mainly about? (A)The reasons why women wear high heels. (B)Fashions of shoe styles in different countries. (C)The history of high heels. (D)The defense for men who wear high heels.47What did a pair of heeled shoes suggest in the sixteenth-century Europe? (A)High education. (B)Respectable ancestry. (C)Outstanding taste. (D)Great wealth.48According to this passage, where can we find the earliest appearance of shoes in human history? (A)Egypt. (B)France. (C)Italy. (D)China.49When did women start to wear high heels? (A)As soon as heels were invented. (B)After a noble wedding in Paris. (C)After the French Revolution. (D)After the late nineteenth century.50Which of the following statements is true? (A)The author thinks women’s craze for heels is superficial. (B)A French nobleman designed a pair of heels for his bride. (C)The first pair of heels for women did not gain much attention. (D)Heels fell out of favor during the French Revolution.
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36

being linked to

(A)has been linked to
(B)had been linked to
(C)was linked to✓ 正解
103
37

(A)AdversariesOpponents (B)Proponents (C)Proprietors (D)

(A)AdversariesOpponents
(B)Proponents
(C)Proprietors✓ 正解
103
38

(A)dubiousexaggerative (B)remote (C)tempting (D)

(A)dubiousexaggerative
(B)remote
(C)tempting
103
39

by

(A)contrastfor example
(B)however✓ 正解
(C)in addition
(D)第40 題至第44 題為題組Cave men did not live in caves. But some died in them and their 40 thus protected from scavengers and theelements, lasted long enough for palaeontologists to discover and examine them. 41 between 600,000 and 300,000years ago, quite a few died in La Sima de los Huesos near Burgos, in Spain. The Bone Pit, as the name translates intoEnglish, has yielded 6,500 pieces of human skeletons, 42 at least 28 individuals.Who those people were is a matter of 43 --one that shows the difficulty of popping fossils neatly into boxesmarked “species.” They are usually 44 as Homo heidelbergensis, the name given to the first humans who lived inEurope, starting about 600,000 years ago. But they also have features of Homo neanderthalensis (Neanderthal man), ayounger species believed to have evolved from heidelbergensis.
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(A)remainingsremains (B)reminders (C)recollections (D)

(A)remainingsremains
(B)reminders✓ 正解
(C)recollections
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Some time

(A)Some timing
(B)Sometime
(C)Sometimes✓ 正解
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(A)reducingreplacing (B)recording (C)representing (D)

(A)reducingreplacing
(B)recording
(C)representing
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fact

(A)mis
(B)takedebate
(C)decree✓ 正解
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(A)declassifiedclassified (B)catered (C)cared (D)

(A)declassifiedclassified
(B)catered✓ 正解
(C)cared
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The city council wants traders to sign up to a voluntary code of conduct agreeing not to sell lagers and cidersstronger than 5.5 percent in a bid to stamp out drink-fuelled anti-social behavior.

(A)The city council wants traders to voluntarily limit the sale of lagers and ciders to 5.5 percent of their dailybusinesses in order to reduce cases of anti-social behavior in the city.
(B)The city council has asked traders in the city to agree to a proposal that no more than 5.5 percent of lagers andciders can be sold through bidding for the sake of social order.
(C)The city council wants traders to sign a voluntary contract limiting the sale of lagers and ciders that areoverpriced so as to reduce anti-social behavior.
(D)The city council has made a plan with traders to clear higher-strength lagers and ciders from shop shelves aroundthe city so as to curb anti-social behavior.第46 題至第50 題為題組Are you a Mac user? For many, home computers have become synonymous with Windows and Bill Gates, but therehas always been a loyal band of Apple and Macintosh users whose devotion to the Apple brand and its co-founder StevenJobs is almost religious.Steven Jobs and Steven Wozniak dropped out of college and got jobs in Silicon Valley, where they founded theApple Computer company in 1976, the name based on Jobs’s favorite fruit. They designed the Apple I computer in Jobs’sbedroom, having raised the capital by selling their most valued possessions—an old Volkswagen bus and a scientificcalculator. The later model, the Apple Macintosh, introduced the public to point and click graphics. It was the first homecomputer to be truly user friendly, or as their advertisements put it, "the computer for the rest of us." When IBM releasedits first PC in 1981, Jobs realized that Apple would have to become a more grown-up company to compete effectively. Hebrought in John Sculley, the president of Pepsi-Cola, to do the job, asking him, "Do you want to just sell sugared water,or do you want to change the world?" Sculley and Jobs began to argue bitterly, however, and after a power struggle, Jobswas reluctantly forced to resign.By 1996 Apple was in trouble due to the dominance of Windows software and the increasing number of PC clonesthat used it. Jobs, having had great success with his animation studio Pixar, was brought back to the ailing firm for anannual salary of $1, and the company gradually returned to profitability.Apple’s computers cost more than most PCs and have a more limited range of software available for them, but theirgreat appeal has been the attention to design, making Apple the cool computer company. The launch of the stunningmulticolored iMac in 1997, followed by the sleek new iMac in 2002, marked the end of the computer as an ugly,utilitarian machine and brought the home computer out of the study and into the lounge. As Steve Jobs put it, "Othercompanies don’t care about design. We think it’s vitally important."Apple’s fortunes were transformed again with the development of the iPod in 2003 and the iPhone in 2007, whichsoon became must-have gadgets that brought about a boom in Internet music sales and transformed the cell phoneindustry. And, of course, they were beautifully stylish.✓ 正解
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Where did the Apple Computer company begin?New York

(A)Chicag
(B)oSilicon Va
(C)lleySeattle✓ 正解
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According to the article, what best describes Jobs’s character?vengeful

(A)forgetful
(B)conservative
(C)visionary
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According to the article, what is the main feature that sets Apple computers apart from PCs?An attention to design

(A)A broader✓ 正解
(B)range of applicable softwareA more manageable filing system
(C)A lower price
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According to the article, why did Jobs leave his job?Because he was tired of his job.

(A)Because he had a better offer.
(B)Because he could not get along with Sculley.
(C)Because he c✓ 正解
(D)ould not deal with the stress of running a company.
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According to the article, which statement best describes Jobs’s return to the company?It was welcome by Pepsi

(A)-Cola.He came back to save the ailing company.
(B)He came back to found Pixar.✓ 正解
(C)It was irresp
(D)onsible and damaging to his career.
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