會計(高普考) 113 年基礎能力測驗考古題

None of the high-school students whothe exam bothered to bring their grade reports home. (A)framed (B)flunked (C)flew (D)flowed

More and more countries aim to significantly _____ their carbon emission for a better living environment. (A)reduce (B)maintain (C)produce (D)increase

Ignoring maintenance issues can beto the longevity of your car. (A)detrimental (B)appropriate (C)complaisant (D)hibernating

Amy always _____ admiringly at John whenever he talks about science. (A)hazes (B)faces (C)graces (D)gazes

In many modern cars, most of the mechanical parts areand can only be dismantled by a qualifiedmechanic. (A)sealed (B)numbed (C)resigned (D)gulled

In addition to the GDP, the prosperity of a nation should be _____ in terms of the health and happiness ofits people. (A)split (B)recalled (C)committed (D)measured

In my freshman year, I took a world history class and since then, my love for history grew. (A)experimentally (B)expeditiously (C)expensively (D)exponentially

The company offered a financial _____ to employees who achieved their sales targets. (A)incident (B)inclusion (C)incentive (D)invention

Thethat the teacher asked his students to role-play for their conversation practice is to act as aboss and an employee. (A)savage (B)sanctuary (C)scenario (D)scenery

Everyone can get a customized mug at the end of the meeting, by _____ of the host institution. (A)curiosity (B)courtesy (C)fantasy (D)popularity

Samuel felt furious when he wasby his colleagues with their words of contempt. (A)tanned (B)testified (C)thrived (D)taunted

The death rate from _____ has nearly been cut in half as a result of medical development. (A)venues (B)wages (C)funerals (D)strokes

This plan is onlybecause many details are not finalized yet. (A)colloquial (B)glamorous (C)marginal (D)tentative

Students with hearing _____ mostly lip-read to some extent so teachers must face them when they speak. (A)endeavor (B)flexibility (C)impairment (D)advantage

The company decided toits most experienced staff during the restructuring process to ensurecontinuity and expertise. (A)retire (B)retain (C)refund (D)reflect50910-51210

Cultural exchange programs provide a chance for young individuals to develop cross-culturalcommunication skills _____ for surviving in this global community. (A)required (B)inquired (C)inspired (D)aspired

When staying up studying hard for the exam, she could not help but doze off after her energy hadbeen. (A)relieved (B)exposed (C)released (D)exhausted

Contrary to public perception, sharks do not _____ attack human beings unless they confuse them with seals. (A)culturally (B)habitually (C)profitably (D)thankfully

After the heavy rain, the once-clear hiking trail became amess, making it difficult to walk withoutslipping. (A)muddy (B)crystal (C)defensive (D)suggestive請依下文回答第11 題至第15 題：Drug abuse has been a serious problem in many developed countries. It exacts a heavy toll on individuals,families, and societies, and thus leads to many detrimental

The street slept in darkness and everything fell silent except the _____ sound of a vehicle from the distance. (A)courageous (B)fascinated (C)occasional (D)thoughtful請依下文回答第11 題至第15 題The Federal Aviation Administration (FAA) systems failed on early Wednesday morning. This accidentthat

. Physically, the misuse of drugs and alcoholcan cause a range of health issues, including organ damage and increased vulnerability to infectious diseases.Moreover, substance abuse often precipitates mental health disorders such as

thousands of flights across the country appeared to have been the result of a mistake. Accordingto the internal review, an error occurred during the routine

and anxiety. It may thus

. “An engineer replaced one file withanother, not realizing that the mistake was

existing psychological concerns and diminish overall well-being. Socially, addiction can strainrelationships, erode trust, and

made,” an official said. As the systems began showingproblems and

individuals from their support networks. Additionally, drug misusefrequently leads to their difficulties in maintaining everyday lives, as individuals may prioritize obtaining drugsor alcohol over meeting

failed, FAA staff feverishly tried to figure out what had gone wrong. The engineer whomade the error did not realize what had happened. The FAA said normal operations were

needs such as food, water, and clothes. Ultimately, the outcomes of drugabuse extend beyond the individual and affect communities and societies at large; this highlights the urgentneed for prevention, intervention, and support services.11 (A)sequences (B)revolutions (C)resolutions (D)consequences12 (A)reference (B)depression (C)joyfulness (D)contentment13 (A)worsen (B)enclose (C)conclude (D)accomplish14 (A)endure (B)ensure (C)isolate (D)impose15 (A)reluctant (B)fundamental (C)magnificent (D)outstanding請依下文回答第16 題至第20 題：Environmental Art is a very broad term. It embraces a variety of practices and movements such as, andnot limited to, land art, earth art, sustainable art, and conceptual art. As a movement, environmental art emergedin the 1960s. The leading artists associated with this type of art included Jean-Max Albert, Piotr Kowalski, NilsUdo and Robert Smithson.Although we associate environmentalism as a recent phenomenon, it is not a new concept. Early interestin the environment was a feature of the romantic movement in the early 19th century. The poet WilliamWordsworth had traveled extensively in the Lake District and wrote that it is a “sort of national property inwhich every man has a right and interest who has an eye to perceive and a heart to enjoy.” The origins of thismovement can be traced to the industrial revolution when there was an outpouring of response to increasinglevels of smoke pollution in the atmosphere.Even before that time, we could argue that environmental art began with the paleolithic cave paintings ofour ancestors. The cave paintings represented aspects of nature important to early humans such as animals andhuman figures.Although currently there is no strict definition of environmental art, it spans scientific, social, and politicalareas and primarily addresses environmental issues. The movement also encompasses other topics of concernsuch as climate change and the climate movement. The impact of environmental art spans the globe and isrepresented by a range of organizations from regional grassroots groups to large entities with many differentexpressions that vary from country to country.50910-51210Many of the artists who identify with the environmental movement have explored the relationship betweenmankind and the natural environment. These artists are often concerned about ecology, health, and humanrights issues and dedicate their art to these subjects.The creators of environmental art help us understand nature, the eco-systems, the environmental forcesand materials to be aware of, and the damaged environmental areas of concern. Needless to say, artists who arededicated to pursuing the many areas of environmental art play an important role in the art world as well as oursociety. They raise awareness about the multi-faceted and serious environmental problems facing our planet.

graduallyafter ordering a nationwide pause on all domestic departures. It regretted that a computer failure had delayedand canceled flights around the country.11 (A)impacted (B)assessed (C)exposed (D)heralded12 (A)component (B)accessibility (C)maintenance (D)inflammation13 (A)have (B)being (C)been (D)had14 (A)luckily (B)initially (C)ultimately (D)figuratively15 (A)resuming (B)resorting (C)resigning (D)revealing請依下文回答第16 題至第20 題All energy sources have some impact on our environment. Fossil fuels—coal, oil, and natural gas—dosubstantially more harm than renewable energy sources by most measures, including air and water pollution,damage to public health, wildlife and habitat loss, water use, land use, and global warming emissions.However, renewable sources such as wind, solar, geothermal, biomass, and hydropower also haveenvironmental impacts, some of which are significant. The exact type and intensity of environmental impacts variesdepending on the specific technology used, the geographic location, and a number of other factors. Byunderstanding the current and potential environmental issues associated with each renewable energy source, we cantake steps to effectively avoid or minimize these impacts as they become a larger portion of our electric supply.Harnessing power from the wind is one of the cleanest and most sustainable ways to generate electricityas it produces no toxic pollution or global warming emissions. Wind is also abundant, inexhaustible, andaffordable, which makes it a viable and large-scale alternative to fossil fuels. Despite its vast potential, thereare a variety of environmental impacts associated with wind power generation that should be recognized andmitigated. They include land use issues and challenges to wildlife and habitat.Like wind power, the sun provides a tremendous resource for generating clean and sustainable electricity.The environmental impacts associated with solar power can include land use and habitat loss, water use, and theuse of hazardous materials in manufacturing, though the types of impacts vary greatly depending on the scale ofthe system and the technology used—photovoltaic (PV) solar cells or concentrating solar thermal plants (CSP).The most widely developed type of geothermal power plant (known as hydrothermal plants) are locatednear geologic “hot spots” where hot molten rock is close to the earth’s crust and produces hot water. In otherregions enhanced geothermal systems (or hot dry rock geothermal), which involve drilling into the earth’ssurface to reach deeper geothermal resources, can allow broader access to geothermal energy. Geothermalplants also differ in terms of the technology they use to convert the resource to electricity (direct steam, flash,or binary) and the type of cooling technology they use (water-cooled and air-cooled). Environmental impactsdiffer depending on the conversion and cooling technology used.Biomass power plants share some similarities with fossil fuel power plants: both involve the combustionof a feedstock to generate electricity. Sources of biomass resources for producing electricity are diverse,ranging from energy crops (like switchgrass), to agricultural waste, manure, forest products and waste, andurban waste. Biomass plants raise similar, but not identical, concerns about air emissions and water use asfossil fuel plants. However, the feedstock of biomass plants can be sustainable produced, while fossil fuels arenon-renewable.Hydroelectric power includes both massive hydroelectric dams and small run-of-the-river plants. Large-scale hydroelectric dams continue to be built in many parts of the world (including China and Brazil). Thereare environmental impacts at both types of plants. They may take away wildlife habitats and ruin the ecosystem.Hydrokinetic energy, which includes wave and tidal power, encompasses an array of energy technologies,many of which still in the experimental stages or in the early stages of deployment. While actual impacts oflarge-scale operations have not been observed, a range of potential impacts can be projected.

Which of the following can best serve as the title of this passage? (A)What is Environmental Art? (B)The Future of Environmental Art. (C)Environmental Art and Climate Changes. (D)Between Environmental Art and Science.

Which of the following is the main idea of this passage? (A)Renewable energy sources and their impacts. (B)Hydroelectric energy and hydrokinetic power. (C)Biomass energy’s impact on global warming. (D)The importance of conservation of wildlife habitats.

According to the passage, which of the following shows the first interest in the environment? (A)Capitalism. (B)Liberalism. (C)Realism. (D)Romanticism.

According to the passage, which of the following is NOT mentioned to cause wildlife and habitat loss? (A)Wind power. (B)Solar power. (C)Biomass power. (D)Hydroelectric power.

Which of the following has the closest meaning to the word “paleolithic” in the passage? (A)Artificial. (B)Contemporary. (C)Prehistorical. (D)Futuristic.

According to the passage, which of the following renewable sources is likely to be influenced by the “moon”? (A)Solar power. (B)Wind power. (C)Hydroelectric power. (D)Hydrokinetic power.

According to the passage, which of the following is true? (A)Only few countries have developed environmental art. (B)Environmental art has global influences on different areas. (C)Environmental art mainly focuses on representing pure nature. (D)Environmental paintings are only related to animals and human figures.

According to the passage, which renewable source burns materials like fossil fuels? (A)Biomass energy. (B)Geothermal energy. (C)Hydrokinetic energy. (D)Hydroelectric energy.

According to the passage, which of the following is NOT mentioned about the environmental artists’concerns? (A)Pursuing many areas of environmental art in the art world. (B)Pursuing individual reputation in the area of environmental arts. (C)Understanding the eco-systems and the environmental forces. (D)Raising attention to different types of environmental problems.

According to the passage, which of the following statements is true? (A)Renewable energy sources do no harm to the environment like fossil fuels. (B)Both Hydroelectric power and Hydrokinetic power are mature technology. (C)Many kinds of renewable energy sources depend on the geographic location. (D)Hydrokinetic energy requires an advanced cooling technology.

依司法院釋字第786 號解釋之見解，違反公職人員利益衝突迴避法規定，一律處以新臺幣1 百萬元以上之罰鍰，違反何種憲法基本原則？ (A)比例原則 (B)平等原則 (C)法律保留原則 (D)信賴保護原則

立法院就重大政策爭議，有由人民直接決定之必要者，得交付公民投票，由人民直接決定之。除符合我國憲政體制為代議民主原則外，亦符合下列何項原則？ (A)比例原則 (B)平等原則 (C)主權在民原則 (D)自由原則

下列有關民法上終止權之敘述，何者錯誤？ (A)租賃物為房屋者，承租人未經出租人之承諾，而將其全部轉租於他人，出租人得終止契約 (B)承攬人於工作未完成前，得隨時終止承攬契約 (C)委任契約當事人之任何一方，得隨時終止委任契約 (D)僱傭契約當事人之任何一方，遇有重大事由時，縱僱傭契約定有期限，仍得於期限屆滿前終止之

法官因執行審判職務而侵害人民權利時，國家賠償法第13 條設有特別規定。依司法院解釋意旨，下列敘述何者並非該條之合憲理由？ (A)倘有心證或見解上之差誤，訴訟制度本身已有糾正機能 (B)關於民、刑事之錯判案件，已有補償制度 (C)為維護審判獨立，難於避免之差誤，在合理範圍內，應予容忍 (D)因國家機關功能之差別，對國家賠償責任可為合理之不同規定

某鄉長年苦於逢雨必淹，鄉長張三明知沒有徵收治水捐的權限，仍予以徵收，作為當地治水之用。下列敘述何者正確？（註：刑法第129 條第1 項規定:「公務員對於租稅或其他入款，明知不應徵收而徵收者，處一年以上七年以下有期徒刑，得併科二十一萬元以下罰金。」） (A)張三的行為不構成刑法第129 條第1 項的違法徵收罪，因其所收款項，係作為當地治水之用 (B)張三的行為不構成刑法第129 條第1 項的違法徵收罪，因其所徵收者，並非租稅 (C)張三的行為構成刑法第129 條第1 項的違法徵收罪，因其明知沒有徵收治水捐的權限而徵收 (D)張三的行為構成刑法第129 條第1 項的違法徵收罪，因其係有徵收租稅職權之公務員50910-51210

依司法院大法官解釋，下列何者並非憲法財產權之保障範圍？ (A)震災急難救助之給付 (B)公務人員退休，依法令之規定請領福利互助金之權利 (C)因時效完成，向地政機關請求登記為地上權人之請求權 (D)土地被徵收之所有權人之收回權

甲奉命緝捕盜匪，正向被人誣指為匪之乙盤問，因見其伸手撈衣，疑為取槍抗拒，遂開槍將其擊斃。下列敘述何者錯誤？ (A)甲之行為不符合正當防衛要件 (B)甲之行為不得阻卻違法 (C)上開情形不存在現在不法之侵害 (D)上開情形不屬於容許構成要件錯誤

依據釋憲實務見解，下列何者非採取嚴格審查？ (A)禁止室外集會遊行主張共產主義的規定 (B)處罰顛覆政府言論的刑法規定 (C)集會遊行的禁制區規定 (D)化妝品廣告的事前審查規定

關於刑法第24 條之規定，下列敘述何者錯誤？ (A)緊急避難須考量侵害與救助利益的衡平性 (B)避難過當者不得依刑法第24 條減免罪責 (C)於公務上有特別義務者，不得為避免自己危難主張緊急避難 (D)緊急避難阻卻行為之違法性

司法院釋字第716 號解釋認公職人員利益衝突迴避法第15 條，禁止公職人員及關係人與有關機關交易，違者處交易行為金額1 至3 倍罰鍰之規定違憲。下列敘述何者錯誤？ (A)該規定違反憲法第7 條平等權 (B)該規定侵害公職人員之財產權 (C)該規定固已預留視情節輕重而予處罰之裁量範圍，惟仍可能造成顯然過苛之處罰 (D)該規定不符憲法第23 條比例原則

有關性別平等工作法產假之規定，下列敘述何者錯誤？ (A)女性受僱者分娩前後，雇主應使其停止工作，給予產假8 星期 (B)女性受僱者妊娠3 個月以上流產者，雇主應使其停止工作，給予產假4 星期 (C)女性受僱者妊娠2 個月以上未滿3 個月流產者，雇主應使其停止工作，給予產假1 星期 (D)女性受僱者妊娠未滿2 個月流產者，沒有產假，可以請病假

關於法人權利，下列敘述何者錯誤？ (A)法人得為言論自由之主體 (B)法人不享有思想及良心自由 (C)強制法人公開道歉，屬於對法人基本權利之合理限制 (D)法人得作為提起憲法訴訟之主體

依中央法規標準法，關於法律之廢止，下列敘述何者正確？ (A)未定施行期限之法律，於宣告廢止之日，立刻失效 (B)行政命令之廢止，統一由行政院公告 (C)定有施行期限之法律，期滿當然廢止，主管機關不需再為公告 (D)未定任何施行期限之法律廢止時，自公布廢止之日起算，算至第3 日起失效

行政院不得對立法院議決之下列何種議案提出覆議？ (A)法律案 (B)條約案 (C)預算案 (D)人事案

下列法系中，何者特重「禮教」？ (A)大陸法系 (B)英美法系 (C)中華法系 (D)印度法系

關於對行政院院長之不信任案，下列敘述何者錯誤？ (A)提出不信任案，應有立法院全體立法委員3 分之1 以上連署 (B)不信任案須於立法院常會提出，不得於臨時會提出 (C)立法院對不信任案之表決應採記名投票方式 (D)不信任案應經全體立法委員2 分之1 以上贊成，始為通過

甲有一塊市價新臺幣（以下同）5 萬元的原木A 交由乙保管，乙誤將A 雕刻成藝術品B 人像，具有60 萬元之價值。下列敘述何者正確？ (A)甲仍保有B 之所有權 (B)乙取得B 之所有權 (C)甲、乙共有B 之所有權 (D)甲不得依不當得利之規定，請求乙償還價額

依憲法訴訟法之規定，下列何者不得請求憲法法庭判決？ (A)人民遭受終審法院的敗訴判決確定，認為該法院裁判違憲 (B)中央認為地方立法侵害其中央立法權限而違憲 (C)法官認為其裁判上應適用的法律違憲 (D)內政部認為某政黨違憲

關於著作財產權存續期間之計算，下列敘述何者正確？ (A)著作財產權，除著作權法另有規定，存續於著作人之生存期間及其死亡後70 年 (B)著作於著作人死亡後50 至60 年首次公開發表者，著作財產權之期間，自公開發表時起存續10 年 (C)攝影、視聽、錄音、及表演之著作財產權存續至著作公開發表後70 年 (D)別名著作或不具名著作之著作財產權，存續至著作公開發表後50 年

依憲法本文規定，下列何者不屬於中央自行立法並執行之事項？ (A)國防與國防軍事 (B)司法制度 (C)國際貿易政策 (D)公共衛生