財稅行政 114 年外國文(日文兼試基礎英文)考古題

Sarah’s parents chose to visit her grandmother this weekend, and she adjusted her scheduleto gowith them together. (A)absolutely (B)accordingly (C)accidentally (D)astonishingly

Calls to tax the rich are growing globally and will be even moreas this massive generationalwealth transfer takes place. (A)noticeable (B)legislative (C)anonymous (D)erroneous

In most countries, any individual or corporation that makes a charitablereceives a direct taxbreak against their income for the contributed amount. (A)procession (B)donation (C)hierarchy (D)threshold

Despite heavy criticism for the proposed tax cuts, the politician, saying there would be benefitsin the long run. (A)tangled (B)hastened (C)fabricated (D)persisted

The scientists are on theof discovering a cure – they’re about to make an important discovery. (A)verge (B)usher (C)behalf (D)graze請依下文回答第6 題至第10 題The three main components of personal finance are income, spending and savings. Income is the startingpoint of personal finance. It is the entire amount of cash inflow that one receives and can

to expenses,savings, investments, and protection. Income includes salaries, wages, dividends, and other sources of cashinflow. Spending is an outflow of cash and typically

the bulk of income goes. Spending is whateveran individual uses their income to buy, which includes rent, mortgage, groceries, hobbies, eating out, homefurnishings, home repairs, travel, and entertainment.

manage spending is a critical aspect of personalfinance. Individuals must ensure their spending is less than their income; otherwise, they won’t have enoughmoney to cover their expenses

will fall into debt. Debt can be devastating financially, particularly withthe high interest rates credit cards charge. Savings are the income left over after spending. Everyone shouldaim to have savings to cover large expenses or emergencies. However, this means not using all one’s income,which can be difficult.

the difficulty, everyone should strive to have at least a portion of savings tomeet any fluctuations in income and spending—somewhere between three and twelve months of expenses.6 (A)distribute (B)assimilate (C)scramble (D)withhold7 (A)which (B)where (C)what (D)when8 (A)Having been able to (B)Having been to (C)Being able to (D)Being had to9 (A)may (B)that (C)as (D)or10 (A)Notwithstanding (B)Throughout (C)Henceforth (D)Underneath10450請依下文回答第11 題至第15 題As the world’s largest island, Greenland lies near Canada and is a self-governing territory dominated bythe Danish government. Greenland with its remote location has attracted international interest because of itsstrategic position and natural resources. The island has a small population with a mix of Eskimo andScandinavian heritage and most of them reside on the southwest coast. Over the past decades, there is a growingmovement toward greater autonomy and self-determination, even though Danish is taught in schools and manyGreenlanders belong to the Lutheran Church. Apparently, modernization results in urban migration andgrowing infrastructure, including schools, hospitals, and industries.In the past, Greenland has experienced several waves of inhabitants. It started with Eskimo hunters around2000 B.C. which was followed by Icelandic settlers in 982 A.D. These settlers established farmingcommunities, but both climate change and Eskimo migrations caused them to become extinct by the 1400s. Inthe 1200s, Greenland’s residents swore loyalty to the Norwegian king, and then this region became a Danishcolony after Norway’s final union with Denmark. During the World War II, when Denmark was occupied byGermany, the U.S. was permitted to build air bases in Greenland in order to protect North Atlantic trade routes.After the war, Denmark continued to maintain the U.S. military presence, further emphasizing Greenland’simportant role.Overall, the economy in Greenland is influenced by fishing, particularly cod, in addition to sheep farmingand mineral extraction. The region has drawn international interest in its abundant resources, such as rare earthminerals and potential oil reserves. On account of climate change, the melting Arctic ice increases Greenland’seconomic potential by opening new shipping routes and making previously distant resources more accessible.However, the harsh Arctic conditions still impact daily life, because most of the land is covered by a thick icecap; therefore, only coastal areas are habitable for human beings. Wildlife, such as polar bears and reindeer,may thrive in the region’s extreme environment before global warming gets worse.Recently, Greenland has been caught in a clash of superpowers. In 2019, the U.S. President Donald Trumpproposed purchasing Greenland, which highlighted its military significance and potential resources. Such aproposal underlined ongoing competition among global powers for more influence in the Arctic, while theDanish government firmly rejected the offer. In 2025, Trump took action again by proposing economic andpolitical measures to strengthen American ties with Greenland. Trump’s ambitious action has causeddiplomatic tensions, as Denmark reaffirmed Greenland’s sovereignty and simultaneously Greenlandic leaderscontinue to seek more autonomy. At the same time, other global players such as Russia and China areincreasing their presence in the Arctic, further complicating the geopolitical landscape in Greenland.10450

Which of the following statements best summarizes the main idea of this passage? (A)Greenland is incredibly valuable because of its rich natural resources. (B)Greenland’s history, economy, and location make it globally important. (C)The U.S. is working to take control of Greenland for expansion. (D)The U.S. is planning to deal with the challenges Greenland is facing.

According to the article, which of the following is not included in Greenland’s economic activities? (A)Growing crops on a large scale. (B)Sheep and livestock farming. (C)Mining of various minerals. (D)Fishing with a focus on cod.

According to the passage, which historical event influenced Greenland’s strategic position? (A)Icelandic people first established settlements in Greenland in 982 A.D. (B)Greenland pledged allegiance to the Norwegian king in the 1200s. (C)The U.S. was granted permission to build air bases in Greenland during World War II. (D)Greenland lost settlements in the 1400s due to climate cooling and Eskimo migrations.

According to the passage, which factor contributes to Greenland’s future economic development? (A)Greenland’s economy is stable due to Danish support. (B)Greenland’s melting Arctic ice is creating new routes. (C)Greenland’s people are mainly Eskimos and Scandinavians. (D)Greenland’s population is concentrated on the southwest coast.

According to the passage, what was the reason U.S. President Trump proposed purchasing Greenland in2019? (A)To support Greenland in becoming more independent. (B)To preserve Greenland’s environment and wildlife. (C)Because Greenland has been dominated by the Danish government. (D)Because Greenland has the strategic location and valuable resources.