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1.以下關於 R\&D 的陳述中哪一項是錯誤的？
（1）代表公司為創新和推出新產品而開展的活動
和服務，或改進其現有產品。
（2） 允許公司通過迎合新的需求或需求來保持領先地位
在市場上。
（3）探索性進步的廣泛方法，而應用研究則更面向
朝著更狹窄的範圍研究。
（4）研發成本的處理會計不會對公司的
損益表和資產負債表。
| 1．Which one is incorrect in the following statement about R\＆D？ |
| （1）represents the activities companies undertake to innovate and introduce new products |
| and services or to improve their existing offerings． |
| （2）allows a company to stay ahead of its competition by catering to new wants or needs |
| in the market． |
| （3）a broad approach to exploratory advancement，while applied research is more geared |
| towards researching a more narrow scope． |
| （4）The accounting for treatment for R\＆D costs cannot materially impact a company＇s |
| income statement and balance sheet． |
1．Which one is incorrect in the following statement about R\＆D？
（1）represents the activities companies undertake to innovate and introduce new products
and services or to improve their existing offerings．
（2）allows a company to stay ahead of its competition by catering to new wants or needs
in the market．
（3）a broad approach to exploratory advancement，while applied research is more geared
towards researching a more narrow scope．
（4）The accounting for treatment for R\＆D costs cannot materially impact a company＇s
income statement and balance sheet．| 1．Which one is incorrect in the following statement about R\＆D？ |
| :--- |
| （1）represents the activities companies undertake to innovate and introduce new products |
| and services or to improve their existing offerings． |
| （2）allows a company to stay ahead of its competition by catering to new wants or needs |
| in the market． |
| （3）a broad approach to exploratory advancement，while applied research is more geared |
| towards researching a more narrow scope． |
| （4）The accounting for treatment for R\＆D costs cannot materially impact a company＇s |
| income statement and balance sheet． | |
2.關於研發的優勢，哪一個是錯誤的答案？
（1）讓消費者保持忠誠（2）提高生產力（3）保持經濟
growth（4） 花費大量資金。
| 2．Which one is incorrect answer about the R\＆D＇s advantages？ |
| （1）allow consumers remain loyalty（2）improved productivity（3）remained economic |
| growth（4）costs lots of money． |
2．Which one is incorrect answer about the R\＆D＇s advantages？
（1）allow consumers remain loyalty（2）improved productivity（3）remained economic
growth（4）costs lots of money．| 2．Which one is incorrect answer about the R\＆D＇s advantages？ |
| :--- |
| （1）allow consumers remain loyalty（2）improved productivity（3）remained economic |
| growth（4）costs lots of money． | |
|
3.關於研發考慮，哪一個是錯誤的答案？
（1）時機（2）成本（3）風險（4）利潤
| 3．Which one is incorrect answer about R\＆D considerations？ |
| （1）Timing（2）Cost（3）Risks（4）Profits |
3．Which one is incorrect answer about R\＆D considerations？
（1）Timing（2）Cost（3）Risks（4）Profits| 3．Which one is incorrect answer about R\＆D considerations？ |
| :--- |
| （1）Timing（2）Cost（3）Risks（4）Profits | |
|
4.根據羅傑斯 1962 年提出的創新擴散理論，可以分為
分為 5 個階段，在第一階段接受新想法的人，我們稱他們為：
（1）創新者（2）早期採用者（3）早期多數（4）後期多數（5）落後者。
| 4．Based on Diffusion of Innovation Theory proposed by Rogers in 1962，it can be divided |
| into 5 stages．The people who accept the new ideas in the first stage，we call them as： |
| （1）Innovators（2）Early adopter（3）Early Majority（4）Late Majority（5）Laggards． |
4．Based on Diffusion of Innovation Theory proposed by Rogers in 1962，it can be divided
into 5 stages．The people who accept the new ideas in the first stage，we call them as：
（1）Innovators（2）Early adopter（3）Early Majority（4）Late Majority（5）Laggards．| 4．Based on Diffusion of Innovation Theory proposed by Rogers in 1962，it can be divided |
| :--- |
| into 5 stages．The people who accept the new ideas in the first stage，we call them as： |
| （1）Innovators（2）Early adopter（3）Early Majority（4）Late Majority（5）Laggards． | |
|
5.我們通常如何稱呼允許銷售金額起飛的人
新產品的擴散過程？
（1）創新者（2）意見領袖（3）超級明星（4）撒布者
| 5．How do we call the person who usually allow the sale amount to take off in the |
| diffusion process of new product？ |
| （1）Innovator（2）Opinion Leader（3）Super star（4）Spreader |
5．How do we call the person who usually allow the sale amount to take off in the
diffusion process of new product？
（1）Innovator（2）Opinion Leader（3）Super star（4）Spreader| 5．How do we call the person who usually allow the sale amount to take off in the |
| :--- |
| diffusion process of new product？ |
| （1）Innovator（2）Opinion Leader（3）Super star（4）Spreader | |
|
6.基於波特競爭力模型，哪一個不屬於其
元件？
（1）互補性的威脅性 （2）供應商的議價能力 （3）的議價能力
買家（4）新進入者的威脅
| 6．Based on the Porter＇s Competitive Forces Models，which one is not belong to its |
| components？ |
| （1）Threat of Complementary（2）Bargaining power of Suppliers（3）Bargaining power of |
| Buyers（4）Threat of New Entrants |
6．Based on the Porter＇s Competitive Forces Models，which one is not belong to its
components？
（1）Threat of Complementary（2）Bargaining power of Suppliers（3）Bargaining power of
Buyers（4）Threat of New Entrants| 6．Based on the Porter＇s Competitive Forces Models，which one is not belong to its |
| :--- |
| components？ |
| （1）Threat of Complementary（2）Bargaining power of Suppliers（3）Bargaining power of |
| Buyers（4）Threat of New Entrants | |
|
7.根據波特通用策略，哪一個不屬於矩陣？
（1）成本領先（2）差異化（3）成本重點（4）差異化重點（5）最大-
馬克西
| 7．Based on Porter＇s Generic Strategies，which one is not belong to the matrix？ |
| （1）Cost leadership（2）Differentiation（3）Cost focus（4）Differentiation focus（5）Maxi－ |
| Maxi |
7．Based on Porter＇s Generic Strategies，which one is not belong to the matrix？
（1）Cost leadership（2）Differentiation（3）Cost focus（4）Differentiation focus（5）Maxi－
Maxi| 7．Based on Porter＇s Generic Strategies，which one is not belong to the matrix？ |
| :--- |
| （1）Cost leadership（2）Differentiation（3）Cost focus（4）Differentiation focus（5）Maxi－ |
| Maxi | |
8.《藍海戰略》一書的主要思想是：
（1）創新（2）推進（3）改進（4）破壞
| 8．The main idea of＂Blue Ocean Strategy＂book is： |
| （1）Innovation（2）Promotion（3）Improvement（4）Destruction |
8．The main idea of＂Blue Ocean Strategy＂book is：
（1）Innovation（2）Promotion（3）Improvement（4）Destruction| 8．The main idea of＂Blue Ocean Strategy＂book is： |
| :--- |
| （1）Innovation（2）Promotion（3）Improvement（4）Destruction | |
9.“藍海戰略”提出的新價值有四種形成方式。
哪一個是錯誤的？
（1）提高（2）發明（3）減少（4）消除
| 9．There are four methods to form the new value proposed by＂Blue Ocean Strategy＂． |
| Which one is incorrect？ |
| （1）Raise（2）Invent（3）Reduce（4）Eliminate |
9．There are four methods to form the new value proposed by＂Blue Ocean Strategy＂．
Which one is incorrect？
（1）Raise（2）Invent（3）Reduce（4）Eliminate| 9．There are four methods to form the new value proposed by＂Blue Ocean Strategy＂． |
| :--- |
| Which one is incorrect？ |
| （1）Raise（2）Invent（3）Reduce（4）Eliminate | |
|
10．Which is not belong to financial statements？
10.哪些不屬於財務報表？ |
|
（1）Balance sheet（2）Income statement（3）Retained Profits（4）Statement of cash flow．
（1）資產負債表（2）利潤表（3）留存損益表（4）現金流量表。 |
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