108 年 國立政治大學會計研究所會計組《中英語文能力》

第 1 題

  1. The judge's decision to release the criminal without charge angers many people, because they believe no one can commit a crime with ____.
    (A) imperfection
    (B) immersion
    (C) impunity
    (D) immensity

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「法官決定不經審判就釋放罪犯,激怒了許多人,因為他們相信沒有人可以______犯罪。」
空格處需要一個名詞,表示犯罪者可以免受懲罰的狀態。

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第 2 題

  1. These two countries already see each other as enemies. Those unkind words from their presidents will only ____ existing hostility between them. Now a peace treaty seems an impossible dream.
    (A) exacerbate
    (B) excel
    (C) expect
    (D) exult

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「這兩個國家已經視對方為敵人。總統們那些不友善的言論只會______他們之間現有的敵意。現在,和平條約似乎是不可能的夢想。」
空格處需要一個動詞,表示總統的言論對敵意的影響。從後面的「和平條約似乎是不可能的夢想」可知,總統的言論加劇了敵意。

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第 3 題

  1. This project proves to be very ____ for all companies involved. All of them earn a lot of money as a result of joining this project.
    (A) prosaic
    (B) officious
    (C) vulgar
    (D) lucrative

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「這個專案證明對所有參與的公司來說都非常______。所有公司都因此賺了很多錢。」
空格處需要一個形容詞,描述專案對公司帶來的好處,從「賺了很多錢」可以推斷出是帶來利潤的。

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第 4 題

  1. If you are tired of the noise of a city, you will like this hotel. It is situated in a ____ countryside, where you can find quiet and peace.
    (A) unruly
    (B) tranquil
    (C) hectic
    (D) intermittent

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「如果你厭倦了城市的喧囂,你會喜歡這家飯店。它坐落在一片______的鄉村,在那裡你可以找到寧靜與平和。」
空格處需要一個形容詞,描述鄉村的特徵,與「寧靜與平和」相符。

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第 5 題

  1. Professor Maxwell has just delivered a very informative lecture. After class, many students ____ about her words and try to figure out what she means.
    (A) vernal
    (B) ponder
    (C) produce
    (D) swerve

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「Maxwell 教授剛剛做了一場非常具啟發性的演講。下課後,許多學生______關於她說的話,並試圖弄清楚她的意思。」
空格處需要一個動詞,描述學生在聽完演講後,對演講內容的反應。從「試圖弄清楚她的意思」可知,學生們在思考。

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第 6 題

  1. Thanks to oversupply, house prices has already ____. Last year you would need one million dollars to buy a house. Now you only need half a million.
    (A) perpetuated
    (B) mortified
    (C) plummeted
    (D) convinced

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「由於供過於求,房價已經______。去年買房子需要一百萬美元,現在只需要五十萬。」
空格處需要一個動詞,描述房價的變化。從「去年一百萬,今年五十萬」可知,房價大幅下降。

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第 7 題

  1. This reporter insists on bringing the truth to the general public. He never ____ the importance of any event and makes it look more serious than it actually is.
    (A) inflates
    (B) retaliates
    (C) harbingers
    (D) gravitates

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「這位記者堅持將真相公諸於眾。他從不______任何事件的重要性,並使其看起來比實際更嚴重。」
空格處需要一個動詞,描述記者對事件重要性的處理方式。從「使其看起來比實際更嚴重」可知,記者誇大了事件的重要性。
(A) inflates (誇大,膨脹) - 表示使某事物變得更大或更重要,符合句意。

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第 8 題

  1. After donating a huge amount of money to this hospital, this rich businessman wishes to remain ____. He wishes to keep a low profile and do not want other people to learn that he is the generous donor.
    (A) anomalous
    (B) antiquated
    (C) ambitious
    (D) anonymous

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「在向這家醫院捐贈了巨款後,這位富有的商人希望保持______。他希望保持低調,不希望別人知道他是這個慷慨的捐助者。」
空格處需要一個形容詞,描述商人希望保持的狀態。從「保持低調,不希望別人知道」可知,他希望保持不為人知。

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第 9 題

  1. Yesterday I met my high school classmate unexpectedly. We have not seen each other for more than ten years. We talked a lot about our happy school days and our conversation filled me with ____.
    (A) elimination
    (B) lumber
    (C) paragon
    (D) nostalgia

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「昨天我意外遇到了我的高中同學。我們已經十年多沒見面了。我們聊了很多關於我們快樂的學校時光,我們的談話讓我充滿了______。」
空格處需要一個名詞,描述談論過去快樂時光所產生的情感。

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第 10 題

  1. Doctors usually advise old people to avoid visiting hospitals unnecessarily. This is because old people are more ____ to infections.
    (A) vulnerable
    (B) superstitious
    (C) intelligible
    (D) fecund

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這一題的完整詳解

本題考驗考生對單字的辨識與理解能力,需根據句意選擇最適合的詞彙填入空格。
題目句意為:「醫生通常建議老年人避免不必要的就醫。這是因為老年人更容易______感染。」
空格處需要一個形容詞,描述老年人相較於年輕人,在面對感染時的狀態。從「避免不必要的就醫」和「更容易感染」可知,老年人抵抗力較弱。

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第 二、閱讀測驗(10%) 題

(以下文字取材自Time)

Skip the costly electronic games and flashy digital gizmos. Pediatricians say the best toys for toddlers are old-fashioned hands-on playthings that young children can enjoy with parents—things like blocks, puzzles—even throwaway cardboard boxes—that spark imagination and creativity. “A cardboard box can be used to draw on, or made into a house," said Dr. Alan Mendelsohn, co-author of a new report on selecting toys for young children, up to around age 5.

Many parents feel pressured by ads promoting tablet-based toys and games as educational and brain-stimulating but there's not much science to back up those claims, Mendelsohn said. Their main misconception: "The toy that is best is the one that is the most expensive or has the most bells and whistles or is the most technologically sophisticated." Simpler hands-on toys that parents and young children can play with together are preferable for healthy development, said Mendelsohn, a pediatrician at NYU Langone Health in New York.

The report published on Monday by the American Academy of Pediatrics cites studies suggesting that heavy use of electronic media may interfere with children's speech and language development, replace important playtime with parents and lead to obesity. Studies also have found that more than 90 percent of U.S. kids have used mobile devices and most started using them before age 1. The pediatricians' group recommends no screen time for children up to age 2, and says total screen time including TV and computer use should be less than one hour daily for ages 2 and older. "A little bit of screen time here and there is unlikely to have much harm if a child otherwise has other activity," Mendelsohn said. But he added that screen time can overwhelm young children and is difficult to limit and control. The academy's website offers suggestions on ideal toys for young children, including balls, puzzles, coloring books and card games.

Shopping recently at Dancing Bear Toys in Asheville, N.C., a store that doesn't sell electronic toys, Leah Graham Stewart said she supports the academy's advice even if avoiding digital toys and games is tough. She said she's noticed her two young boys tend to misbehave after playing on an iPad she typically reserves for long airplane rides. "We try to keep it as minimal as possible," Graham Stewart said. "I just tell them to go outside and play."

Erika Evers, Dancing Bear's co-owner, said the store's mission is to give kids an alternative to tech toys. "Not that video games and electronic toys don't have their place in moderation, in our opinion," she said. "But we feel like kids really need opportunities to socialize and interact with their environment in a way that is hands-on and tangible."

  1. What is the main argument of this article? Please answer this question in less than two sentences of your own. Please do not copy sentences in the article.
  2. Do you agree with the main argument of this article? Why or why not? Please respond to these questions in less than five sentences of your own. Please do not copy sentences in the article.

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這一題的完整詳解

本大題包含一篇英文閱讀測驗,接著是兩個關於文章主旨的問答題。

核心觀念:
本篇閱讀測驗探討了電子玩具與傳統手作玩具對兒童發展的影響,並強調了傳統玩具在激發想像力、促進親子互動及避免過度使用螢幕方面的優勢。

問題一:文章的主旨為何?請用不超過兩句話的篇幅回答,且勿抄襲原文。

  • 解題思路: 閱讀測驗的主旨題要求考生歸納出文章的核心論點。本文開頭就點出兒科醫生的建議,即傳統手作玩具優於昂貴的電子玩具。接著,文章引用專家觀點,駁斥了「昂貴或高科技玩具最好」的迷思,並指出過度使用電子產品可能對兒童發展造成的負面影響。最後,透過商店和家長的例子,再次強調手作玩具的價值。因此,文章的主旨圍繞著推廣傳統玩具,並警示電子產品的潛在危害。

  • 詳解:
    文章的主要論點是,兒科專家和教育者提倡使用傳統的、非電子類的手作玩具,因為它們能更好地促進兒童的想像力、創造力以及與家人的互動,同時應限制電子產品的使用,以避免對兒童發展產生負面影響。

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第 三、中翻英 (10%) 題

  1. 這個總裁在該做果斷的決定時猶豫不決,在該深思熟慮時卻又草率行事。難怪他的公司瀕臨破產的窘境。
  2. 雖然拉鍊是全世界都會使用到的商品,但製造拉鍊的產業卻沒有遍及全球。值得注意的是,此產業的市場大約有4成是被一家名為YKK的日本公司所掌控的。這家公司每年製造出的拉鍊比地球上的人還多。

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這一題的完整詳解

一、核心觀念

本題考查中翻英的句型轉換、連接詞使用、抽象名詞搭配,以及比較句型。

主要觀念如下:

  1. 讓步句:
    「雖然……但是……」可用 Although ..., ... 或 Though ..., ... 表達。英文中使用 Although 時,主句不必再使用 but。

  2. 時間與情境表達:
    「在該……時」可用 when he should ...、when ... is required 表達。

  3. 對比句型:
    「在……時卻……」可用 while、whereas、yet 或 but 呈現前後反差。

  4. 固定搭配:

    • 做決定:make a decision
    • 深思熟慮:think things through、deliberate carefully
    • 草率行事:act rashly、act hastily
    • 瀕臨破產:be on the verge of bankruptcy
    • 值得注意的是:It is worth noting that ...
    • 被……掌控:be controlled by ...
    • 比……多:more ... than ...

二、解題方法

中翻英不能逐字翻譯,應先判斷句子的邏輯,再選擇符合英文習慣的句型。

第一題

原句分成三個意思:

  1. 總裁在應果斷時卻猶豫不決。
  2. 總裁在應深思熟慮時卻草率行事。
  3. 因此公司瀕臨破產並不令人意外。

前兩句具有明顯對比,可使用 when ... yet ... when ... 的結構。
「該做果斷的決定」若直譯成 make decisive decisions,語意雖可理解,但搭配略顯生硬;使用 make firm decisions 或 take decisive action 更自然。

「深思熟慮」不可只譯成 think deeply,因為原意是做事前審慎思考,可用 think things through。
「草率行事」則以 act rashly 最精確。

最後一句「難怪」是結果合理、並不令人意外的語氣,固定用法為 No wonder ...。

第二題

原句包含四個部分:

  1. 拉鍊是全世界都使用的商品。
  2. 拉鍊製造業卻沒有遍及全球。
  3. YKK 掌控約四成市場。
  4. YKK 每年生產的拉鍊比地球上的人口還多。

第一句使用 Although 引導讓步子句,主句表達與前句相反的事實。
「產業遍及全球」可譯為 be spread throughout the world,但英文較自然的說法是:

  • the industry is not distributed worldwide
  • the industry has not spread throughout the world

「一家名為 YKK 的日本公司」可用後置修飾的 a Japanese company called YKK。
「市場大約有四成是被掌控的」須使用被動語態:

about 40 percent of the market is controlled by ...

最後一句的比較對象不是「地球」本身,而是「地球上的人」,因此應譯為:

more zippers than there are people on Earth

也可改寫為:

the number of zippers it manufactures each year exceeds the world's population


三、參考翻譯與句型解析

第 1 題

參考翻譯:

This president is indecisive when he should make firm decisions, yet acts rashly when he should think things through. No wonder his company is on the verge of bankruptcy.

句型解析

  • This president is indecisive
    「這個總裁猶豫不決」。
    indecisive 是形容詞,表示「缺乏決斷力的」。

  • when he should make firm decisions
    「在他應該做出果斷決定時」。
    should 在此不是單純表示未來,而是「理應、應該」。

  • yet acts rashly
    「卻草率行事」。
    yet 表示強烈對比,且主詞仍是 this president,因此動詞使用第三人稱單數 acts。

  • when he should think things through
    「在他應該深思熟慮時」。
    think things through 是重要片語,表示「把事情完整想清楚」。

  • No wonder his company is on the verge of bankruptcy.
    「難怪他的公司瀕臨破產」。
    be on the verge of + 名詞 表示「瀕臨……」,後面接 bankruptcy。

可接受的替代表達

  • make decisive decisions 可理解,但 make firm decisions 較自然。
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第 五、英文寫作(30%) 題

Please write two paragraphs about convenient stores in Taiwan. In the first paragraph, please describe your recent visit to a convenient store. In the second, please comment on the role convenient stores play in Taiwanese society.

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這一題的完整詳解

核心觀念

本題考查「引導式英文寫作」,要求考生以台灣便利商店為主題,完成兩段文章:

  1. 第一段:描述近期造訪便利商店的經驗。
  2. 第二段:評論便利商店在台灣社會中的角色。

作答時須同時掌握以下能力:

  • 依照題目指定內容分段。
  • 第一段使用過去式,敘述一次具體經驗。
  • 第二段使用現在式,說明便利商店的普遍功能與社會意義。
  • 善用時間順序、舉例與因果關係,使文章前後連貫。
  • 注意題目中的 convenient stores 並非最自然的說法。表示「便利商店」時,正式英文應使用 convenience stores。

解題方法

本題適合採用「具體經驗+社會評論」的雙段式架構。

第一段可依照下列順序書寫:

  1. 交代時間與目的:何時去便利商店、為了購買什麼。
  2. 描述店內活動:購物、使用咖啡機、列印文件、取貨或繳費。
  3. 補充個人感受:便利、快速、舒適,或觀察到店內人潮。
  4. 以一句話銜接第二段,指出便利商店不只是購物場所。

第二段則可採「功能列舉+社會評價」的方式:

  1. 先提出總論:便利商店已融入台灣人的日常生活。
  2. 說明具體功能:販售食品、提供提款、繳費、寄件、取貨等服務。
  3. 分析社會角色:成為居民取得資訊、處理生活事務與短暫休息的場所。
  4. 提出總結評價:便利商店反映台灣社會重視效率、便利與全天候服務的生活型態。

參考作文

Last Saturday evening, I visited a convenience store near my home to buy dinner and pick up a package. After entering the store, I bought a rice ball, a cup of coffee, and some fruit. I also used the microwave to heat my dinner and paid my electricity bill at the counter. Although the store was small, it offered almost everything I needed. Several students were studying at the tables, while some office workers were buying food after work. The visit took only a few minutes, but it saved me a great deal of time and effort.

Convenience stores play an important role in Taiwanese society. They are not only places where people buy snacks and drinks but also service centers for everyday life. Customers can withdraw money, pay bills, send packages, print documents, and collect online purchases there. Because many convenience stores are open twenty-four hours a day, they provide reliable a

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