113 年 國立政治大學會計研究所稅務組《中英語文能力》

For Question 1 to 4, select the word or phrase that best expresses a meaning opposite to the word in capital letters.

1. APEX:
   A. lowest point
   B. greatest length
   C. furthest distance
   D. shortest height
   E. smallest curve

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2. ASSET:
   A. liability
   B. equity
   C. option
   D. variable
   E. sweet

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3. ERRATIC:
   A. overstated
   B. sufficient
   C. invariable
   D. reasonable
   E. intact

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4. FALLACY:
   A. tentative disagreement
   B. personal philosophy
   C. simple hypothesis
   D. legitimate claim
   E. indirect statement

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Questions 5 to 9 will include a pair of words in all capital letters, followed by five lettered pairs of words. You will be required to identify the answer choice that expresses a relationship most similar to that expressed in the original pair.

5. MUSICIAN: ORCHESTRA
   A. mechanic: car
   B. songwriter: lyrics
   C. desk: office
   D. player: team
   E. actor: director

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6. CORRAL: LIVESTOCK
   A. fence: posts
   B. capture: thieves
   C. nest: birds
   D. devise: plans
   E. fire: employees

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7. CONTRARY: OPPOSE
   A. skeptical: believe
   B. sufficient: enough
   C. variable: immutable
   D. wild: mild
   E. emigrate: immigrate

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8. ANTIBODIES: PROTECTION
   A. fight: flight
   B. flour: bread
   C. preparation: success
   D. actor: cast
   E. passenger: airplane

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9. DEFENDANT: PLAINTIFF
   A. barrister: attorney
   B. lecturer: professor
   C. lessor: lessee
   D. underwriter: appraiser
   E. actor: actress

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10. Which one of the following choices is not the appropriate method to value inventories?
    A. LIFO
    B. LCM
    C. Weighted-Average
    D. Monte-Carol simulation
    E. FIFO

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11. Which one of the following choices is not a financial product?
    A. SWAP
    B. TIPS
    C. Asian Option
    D. European Option
    E. DCF

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12. Which one of the following choices is different from the other options?
    A. Teach an old dog new tricks.
    B. Show the President where the White House is.
    C. Teach fish how to swim.
    D. Teach granny how to suck eggs.
    E. Be a snob in front of a true expert.

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13. Executive: We recently ran a set of advertisements in the print version of a travel magazine and on that
    magazine's website. We were unable to get any direct information about consumer response to the print ads.
    However, we found that consumer response to the ads on the website was much more limited than is typical
    for website ads. We concluded that consumer response to the print ads was probably below par as well.

The executive's reasoning does which one of the following?
A. bases a prediction of the intensity of a phenomenon on information about the intensity of that
phenomenon's cause
B. uses information about the typical frequency of events of a general kind to draw a conclusion about the
probability of a particular event of that kind
C. infers a statistical generalization from claims about a large number of specific instances
D. uses a case in which direct evidence is available to draw a conclusion about an analogous case in which
direct evidence is unavailable
E. bases a prediction about future events on facts about recent comparable events

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14. Political scientist: As a political system, democracy does not promote political freedom. There are historical
    examples of democracies that ultimately resulted in some of the most oppressive societies. Likewise, there
    have been enlightened despotisms and oligarchies that have provided a remarkable level of political freedom
    to their subjects.

The reasoning in the political scientist's argument is flawed because it
A. confuses the conditions necessary for political freedom with the conditions sufficient to bring it about
B. fails to consider that a substantial increase in the level of political freedom might cause a society to become
more democratic
C. appeals to historical examples that are irrelevant to the causal claim being made
D. overlooks the possibility that democracy promotes political freedom without being necessary or sufficient
by itself to produce it
E. bases its historical case on a personal point of view

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Questions 15-18. Read the following passage carefully before you choose your answers.
The following passage is from “Overview – World Economic Situation and Prospects 2024" by United Nations
(https://www.un.org/sustainabledevelopment/blog/2024/01/overview-world-economic-situation-and-
prospects-2024/)
Labor market
The global labor market displays divergent trends between developed and developing countries post-pandemic.
Developed countries experienced a robust recovery with low unemployment rates, notably 3.7% in the US and
6.0% in the EU in 2023, coupled with rising nominal wages and narrowing wage inequality. However, real
income losses and labor shortages pose challenges.
In contrast, developing countries show mixed progress; while nations like China, Brazil, Türkiye, and Russia
report declining unemployment, issues like informal employment, gender gaps, and high youth unemployment
persist. Globally, the decline in female labor force participation to 47.2% in 2023 (compared to 48.1% in 2013)
and the high NEET rate (not in employment, education or training) of 23.5% among youth highlight enduring
challenges in gender equality and youth employment.
Since the introduction of ChatGPT in November 2022 there has been significant advancement in artificial
intelligence. Within six months ChatGPT's introduction, one-third of firms worldwide were using generative AI
for at least one function, and about 40% planned to expand AI investment. The rapid adoption of AI is feared to
exacerbate income inequalities. AI could reduce demand for low-skilled jobs, disproportionately impacting
women and lower-income countries. In the US, women, who dominate clerical work, are at higher risk of job
displacement by AI. Also, there's a significant gender gap in Al professions.
Inflation
Global inflation, a key concern over the past two years, is showing signs of easing. Global headline inflation fell
from 8.1% in 2022 to an estimated 5.7% in 2023 and is projected to decline to 3.9% in 2024.
However, food price inflation remains a critical issue, exacerbating food insecurity and poverty, particularly in
developing countries. An estimated 238 million people experienced acute food insecurity in 2023, an increase
of 21.6 million from the previous year.
Investment
The report also highlights the challenges in global investment trends, with a noted slowdown in investment
growth across both developed and developing economies. However, while developed countries have continued
to channel investments into sustainable and technology-driven sectors like green energy and digital
infrastructure, developing countries face challenges such as capital flight and reduced foreign direct investment.
Geopolitical tensions further influence these trends, affecting investment flows regionally.
Global investment growth is expected to remain low due to economic uncertainties, high debt burdens, and rising
interest rates. Investment in the energy sector, especially in clean energy, is growing but not at a pace sufficient
to meet the net-zero-emissions goal by 2050.
Trade
International trade is losing steam as a growth driver, with global trade growth weakening to 0.6% in 2023 and
expected to recover to 2.4% in 2024. The report points to a shift in consumer spending from goods to services,
rising geopolitical tensions, supply chain disruptions, and the lingering effects of the pandemic as factors
impeding global trade.
Furthermore, the shift towards protectionist policies in some countries has also influenced trade dynamics,
leading to a reevaluation of global supply chains and trade agreements. The repercussions of these changes are
particularly pronounced in developing economies, which often rely heavily on exports for economic growth. In
response, there has been a growing emphasis on diversifying trade partners and strengthening regional trade
agreements to mitigate the risks associated with overreliance on a limited number of markets.
International Finance and Debt
Developing countries face high levels of external debt and rising interest rates, making access to international
capital markets difficult. There's a decline in official development assistance and foreign direct investment for
low-income countries.
Debt sustainability has emerged as a critical challenge, especially for developing countries, in the wake of rising
debt levels and changing global financial conditions. The increase in global interest rates, a consequence of
monetary policy tightening by central banks like the Federal Reserve and the European Central Bank, has
escalated debt servicing costs, particularly for countries with foreign currency-denominated debts. As a result,
many countries are grappling with the need for debt restructuring, including renegotiating terms or seeking debt
relief, to manage their escalating debt burdens more effectively.

15. What is the purpose of the above passage?
    A. It presents a rosy picture of the global economy in 2024.
    B. It presents a bright outlook for the global economy.
    C. It paints a sobering picture of the global economic landscape.
    D. It encourages countries to promote international trading.
    E. It promotes global collaboration.

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16. Which one of the following choices is true according to the passage?
    A. ChatGPT has very little impact on the labor market.
    B. It will not be challenging for countries to manage national debt in 2024.
    C. Geopolitical factors are not important to investment flows regionally.
    D. Consumers will spend more on goods rather than services compared to 2023.
    E. Food price inflation remains a critical issue in developing countries.

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17. According to the passage, who would suffer the most with the high interest rate?
    A. NEET
    B. ECB
    C. Federal Reserve
    D. AI professionals
    E. countries with foreign currency-denominated debts

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18. What is the tone of this passage?
    A. Emotional
    B. Informative
    C. Laudatory
    D. Cynical
    E. Accusatory

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19. 以下敘述何者正確
    A. 歐陽修與韓愈為好友
    B. 歐陽修師從王安石
    C. 蘇軾與蘇轍為父子關係
    D. 柳宗元以山水詩著稱
    E. 王維別號香山居士

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20. 「窮則獨善其身,達則兼善天下」,此句與下列選項何者意旨相近?
    A. 君子食無求飽,居無求安,敏於事而慎於言
    B. 君子得志,澤加於民;不得志,脩身見於世
    C. 君子不患無位,患所以立;貧而樂道,富而好禮
    D. 君子無終食之間違仁,造次必於是,顛沛必於是
    E. 以上皆非

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21. 請依發表順序先後年代排列以下文字?
22. 予默然無應。退而思其言,類東方生滑稽之流。豈其憤世疾邪者耶?而託於柑以諷耶?(劉基)
23. 君子不怨天,不尤人。
24. 吾觀三代以下,世衰道微,棄禮義,捐廉恥,非一朝一夕之故。然而松柏後凋於歲寒,雞鳴不已於
    風雨,彼眾昏之日,固未嘗無獨醒之人也。
25. 宮中、府中,俱為一體;陟罰臧否,不宜異同。若有作姦、犯科,及為忠善者,宜付有司,論其刑
    賞,以昭陛下平明之治;不宜偏私,使內外異法也。
26. 尋尋覓覓,冷冷清清,悽悽慘慘戚戚。乍煖還寒時候,最難將息。三杯兩盞淡酒,怎敵他晚來風
    急!
27. 我達達的馬蹄是美麗的錯誤我不是歸人,是個過客...

A. 532416
B. 531246
C. 245316
D. 245136
E. 421536

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22. 下列何者屬於古典文學?
    A. 天青色等煙雨而我在等妳
    B. 東邊日出西邊雨道是無晴卻有晴
    C. 山無棱,天地合,才敢與君絕
    D. 雨紛紛舊故裡草木深
    E. 由來只有新人笑 有誰聽到舊人哭

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23. 請依以下作品描寫的先後年代排序?
24. 桃花源記 2.阿Q正傳3. 論語 4.長恨歌
    A. 4321
    B. 1234
    C. 3142
    D. 3214
    E. 1324

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24. 以下翻譯何組為最適當翻譯?
    A. The alternatives are now clear to see.
    代替的辦法,現在已經清楚在望。
    B. All Magellan is the most famous Portuguese sailor.
    麥哲倫是最有名的葡萄牙水手。
    C. John's father left him five cars and one hundred thousand US dollars.
    約翰的爸爸留下五輛車和一百萬美元給他。
    D. John is a top dog in his profession.
    約翰在本行是個非常顯赫的人物。
    E. He was lying on his back.
    他躺在他的背上

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25. 以下翻譯何組為最適當翻譯?
    A. 謝謝你提醒我們注意。
    Thank you for bringing this to our notice.
    B. 如果你需要進一步協助,請讓我知道。
    Please let me know if you require extra assistance.
    C. 多年來你一直是我們的忠實客戶,我們決定不收取延遲費用。
    As you have been a loyal customer for years, we've decided to waive the late fee.
    D. 我前一封信忘記提到,我下星期將不在辦公室。
    In my former email, I forgot to mention that I will be out of the office next week.
    E. 我們的營業時間從早上八點到晚上九點,周一到周六。
    Our hours of work are 8 a.m. to 9 p.m. Monday through Saturday.

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