113 地方特考離島三等 會計 基礎能力測驗（作文、英文閱讀與法學知識） 考古題詳解

作文題目：

白話詩人王梵志說：「他人騎大馬，我獨跨驢子。回顧擔柴漢，心下較些子。」看見別人騎乘大馬，偏偏自己只跨著毛驢！回頭看見挑柴的漢子連坐騎都沒有，心中頓時好受多了。

這種「比上不足，比下有餘」的心態，影響深遠，它讓我們能夠安處現狀，知足常樂；然而這是否仍活在一種攀比？長此以往，人生會不會變成不思進取，得過且過？或者對命運只能逆來順受？

如果是你，你認同怎樣的態度面對人生？請以「別人騎馬我騎驢」為題，結合經驗見聞，闡述個人所思所感。

None of the high-school students who ____ the exam bothered to bring their grade reports home.

Ignoring maintenance issues can be ____ to the longevity of your car.

In many modern cars, most of the mechanical parts are ____ and can only be dismantled by a qualified mechanic.

In my freshman year, I took a world history class and since then, my love for history grew ____.

The ____ that the teacher asked his students to role-play for their conversation practice is to act as a boss and an employee.

Samuel felt furious when he was ____ by his colleagues with their words of contempt.

This plan is only ____ because many details are not finalized yet.

The company decided to ____ its most experienced staff during the restructuring process to ensure continuity and expertise.

When staying up studying hard for the exam, she could not help but doze off after her energy had been ____.

After the heavy rain, the once-clear hiking trail became a ____ mess, making it difficult to walk without slipping.

【題組共用題幹】

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 ____. Physically, the misuse of drugs and alcohol can 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 ____ and anxiety. It may thus ____ existing psychological concerns and diminish overall well-being. Socially, addiction can strain relationships, erode trust, and ____ individuals from their support networks.

Additionally, drug misuse frequently leads to difficulties in maintaining everyday lives, as individuals may prioritize obtaining drugs or alcohol over meeting ____ needs such as food, water, and clothes. Ultimately, the outcomes of drug abuse extend beyond the individual and affect communities and societies at large; this highlights the urgent need for prevention, intervention, and support services.

11. Which word best fits the first blank?

【題組共用題幹】

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 ____. Physically, the misuse of drugs and alcohol can 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 ____ and anxiety. It may thus ____ existing psychological concerns and diminish overall well-being. Socially, addiction can strain relationships, erode trust, and ____ individuals from their support networks.

Additionally, drug misuse frequently leads to difficulties in maintaining everyday lives, as individuals may prioritize obtaining drugs or alcohol over meeting ____ needs such as food, water, and clothes. Ultimately, the outcomes of drug abuse extend beyond the individual and affect communities and societies at large; this highlights the urgent need for prevention, intervention, and support services.

12. Which word best fits the second blank?

【題組共用題幹】

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 ____. Physically, the misuse of drugs and alcohol can 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 ____ and anxiety. It may thus ____ existing psychological concerns and diminish overall well-being. Socially, addiction can strain relationships, erode trust, and ____ individuals from their support networks.

Additionally, drug misuse frequently leads to difficulties in maintaining everyday lives, as individuals may prioritize obtaining drugs or alcohol over meeting ____ needs such as food, water, and clothes. Ultimately, the outcomes of drug abuse extend beyond the individual and affect communities and societies at large; this highlights the urgent need for prevention, intervention, and support services.

13. Which word best fits the third blank?

【題組共用題幹】

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 ____. Physically, the misuse of drugs and alcohol can 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 ____ and anxiety. It may thus ____ existing psychological concerns and diminish overall well-being. Socially, addiction can strain relationships, erode trust, and ____ individuals from their support networks.

Additionally, drug misuse frequently leads to difficulties in maintaining everyday lives, as individuals may prioritize obtaining drugs or alcohol over meeting ____ needs such as food, water, and clothes. Ultimately, the outcomes of drug abuse extend beyond the individual and affect communities and societies at large; this highlights the urgent need for prevention, intervention, and support services.

14. Which word best fits the fourth blank?

【題組共用題幹】

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 ____. Physically, the misuse of drugs and alcohol can 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 ____ and anxiety. It may thus ____ existing psychological concerns and diminish overall well-being. Socially, addiction can strain relationships, erode trust, and ____ individuals from their support networks.

Additionally, drug misuse frequently leads to difficulties in maintaining everyday lives, as individuals may prioritize obtaining drugs or alcohol over meeting ____ needs such as food, water, and clothes. Ultimately, the outcomes of drug abuse extend beyond the individual and affect communities and societies at large; this highlights the urgent need for prevention, intervention, and support services.

15. Which word best fits the fifth blank?

【題組共用題幹】

Environmental Art is a very broad term. It embraces a variety of practices and movements such as, and not limited to, land art, earth art, sustainable art, and conceptual art. As a movement, environmental art emerged in the 1960s. The leading artists associated with this type of art included Jean-Max Albert, Piotr Kowalski, Nils Udo and Robert Smithson.

Although we associate environmentalism as a recent phenomenon, it is not a new concept. Early interest in the environment was a feature of the romantic movement in the early 19th century. The poet William Wordsworth had traveled extensively in the Lake District and wrote that it is a “sort of national property in which every man has a right and interest who has an eye to perceive and a heart to enjoy.” The origins of this movement can be traced to the industrial revolution when there was an outpouring of response to increasing levels of smoke pollution in the atmosphere.

Even before that time, we could argue that environmental art began with the paleolithic cave paintings of our ancestors. The cave paintings represented aspects of nature important to early humans such as animals and human figures.

Although currently there is no strict definition of environmental art, it spans scientific, social, and political areas and primarily addresses environmental issues. The movement also encompasses other topics of concern such as climate change and the climate movement. The impact of environmental art spans the globe and is represented by a range of organizations from regional grassroots groups to large entities with many different expressions that vary from country to country.

Many of the artists who identify with the environmental movement have explored the relationship between mankind and the natural environment. These artists are often concerned about ecology, health, and human rights issues and dedicate their art to these subjects.

The creators of environmental art help us understand nature, the eco-systems, the environmental forces and materials to be aware of, and the damaged environmental areas of concern. Needless to say, artists who are dedicated to pursuing the many areas of environmental art play an important role in the art world as well as our society. They raise awareness about the multi-faceted and serious environmental problems facing our planet.

16. Which of the following can best serve as the title of this passage?

【題組共用題幹】

Environmental Art is a very broad term. It embraces a variety of practices and movements such as, and not limited to, land art, earth art, sustainable art, and conceptual art. As a movement, environmental art emerged in the 1960s. The leading artists associated with this type of art included Jean-Max Albert, Piotr Kowalski, Nils Udo and Robert Smithson.

Although we associate environmentalism as a recent phenomenon, it is not a new concept. Early interest in the environment was a feature of the romantic movement in the early 19th century. The poet William Wordsworth had traveled extensively in the Lake District and wrote that it is a “sort of national property in which every man has a right and interest who has an eye to perceive and a heart to enjoy.” The origins of this movement can be traced to the industrial revolution when there was an outpouring of response to increasing levels of smoke pollution in the atmosphere.

Even before that time, we could argue that environmental art began with the paleolithic cave paintings of our ancestors. The cave paintings represented aspects of nature important to early humans such as animals and human figures.

Although currently there is no strict definition of environmental art, it spans scientific, social, and political areas and primarily addresses environmental issues. The movement also encompasses other topics of concern such as climate change and the climate movement. The impact of environmental art spans the globe and is represented by a range of organizations from regional grassroots groups to large entities with many different expressions that vary from country to country.

Many of the artists who identify with the environmental movement have explored the relationship between mankind and the natural environment. These artists are often concerned about ecology, health, and human rights issues and dedicate their art to these subjects.

The creators of environmental art help us understand nature, the eco-systems, the environmental forces and materials to be aware of, and the damaged environmental areas of concern. Needless to say, artists who are dedicated to pursuing the many areas of environmental art play an important role in the art world as well as our society. They raise awareness about the multi-faceted and serious environmental problems facing our planet.

17. According to the passage, which of the following shows the first interest in the environment?

【題組共用題幹】

Environmental Art is a very broad term. It embraces a variety of practices and movements such as, and not limited to, land art, earth art, sustainable art, and conceptual art. As a movement, environmental art emerged in the 1960s. The leading artists associated with this type of art included Jean-Max Albert, Piotr Kowalski, Nils Udo and Robert Smithson.

Although we associate environmentalism as a recent phenomenon, it is not a new concept. Early interest in the environment was a feature of the romantic movement in the early 19th century. The poet William Wordsworth had traveled extensively in the Lake District and wrote that it is a “sort of national property in which every man has a right and interest who has an eye to perceive and a heart to enjoy.” The origins of this movement can be traced to the industrial revolution when there was an outpouring of response to increasing levels of smoke pollution in the atmosphere.

Even before that time, we could argue that environmental art began with the paleolithic cave paintings of our ancestors. The cave paintings represented aspects of nature important to early humans such as animals and human figures.

Although currently there is no strict definition of environmental art, it spans scientific, social, and political areas and primarily addresses environmental issues. The movement also encompasses other topics of concern such as climate change and the climate movement. The impact of environmental art spans the globe and is represented by a range of organizations from regional grassroots groups to large entities with many different expressions that vary from country to country.

Many of the artists who identify with the environmental movement have explored the relationship between mankind and the natural environment. These artists are often concerned about ecology, health, and human rights issues and dedicate their art to these subjects.

The creators of environmental art help us understand nature, the eco-systems, the environmental forces and materials to be aware of, and the damaged environmental areas of concern. Needless to say, artists who are dedicated to pursuing the many areas of environmental art play an important role in the art world as well as our society. They raise awareness about the multi-faceted and serious environmental problems facing our planet.

18. Which of the following has the closest meaning to the word “paleolithic” in the passage?

【題組共用題幹】

Environmental Art is a very broad term. It embraces a variety of practices and movements such as, and not limited to, land art, earth art, sustainable art, and conceptual art. As a movement, environmental art emerged in the 1960s. The leading artists associated with this type of art included Jean-Max Albert, Piotr Kowalski, Nils Udo and Robert Smithson.

Although we associate environmentalism as a recent phenomenon, it is not a new concept. Early interest in the environment was a feature of the romantic movement in the early 19th century. The poet William Wordsworth had traveled extensively in the Lake District and wrote that it is a “sort of national property in which every man has a right and interest who has an eye to perceive and a heart to enjoy.” The origins of this movement can be traced to the industrial revolution when there was an outpouring of response to increasing levels of smoke pollution in the atmosphere.

Even before that time, we could argue that environmental art began with the paleolithic cave paintings of our ancestors. The cave paintings represented aspects of nature important to early humans such as animals and human figures.

Although currently there is no strict definition of environmental art, it spans scientific, social, and political areas and primarily addresses environmental issues. The movement also encompasses other topics of concern such as climate change and the climate movement. The impact of environmental art spans the globe and is represented by a range of organizations from regional grassroots groups to large entities with many different expressions that vary from country to country.

Many of the artists who identify with the environmental movement have explored the relationship between mankind and the natural environment. These artists are often concerned about ecology, health, and human rights issues and dedicate their art to these subjects.

The creators of environmental art help us understand nature, the eco-systems, the environmental forces and materials to be aware of, and the damaged environmental areas of concern. Needless to say, artists who are dedicated to pursuing the many areas of environmental art play an important role in the art world as well as our society. They raise awareness about the multi-faceted and serious environmental problems facing our planet.

19. According to the passage, which of the following is true?

【題組共用題幹】

Environmental Art is a very broad term. It embraces a variety of practices and movements such as, and not limited to, land art, earth art, sustainable art, and conceptual art. As a movement, environmental art emerged in the 1960s. The leading artists associated with this type of art included Jean-Max Albert, Piotr Kowalski, Nils Udo and Robert Smithson.

Although we associate environmentalism as a recent phenomenon, it is not a new concept. Early interest in the environment was a feature of the romantic movement in the early 19th century. The poet William Wordsworth had traveled extensively in the Lake District and wrote that it is a “sort of national property in which every man has a right and interest who has an eye to perceive and a heart to enjoy.” The origins of this movement can be traced to the industrial revolution when there was an outpouring of response to increasing levels of smoke pollution in the atmosphere.

Even before that time, we could argue that environmental art began with the paleolithic cave paintings of our ancestors. The cave paintings represented aspects of nature important to early humans such as animals and human figures.

Although currently there is no strict definition of environmental art, it spans scientific, social, and political areas and primarily addresses environmental issues. The movement also encompasses other topics of concern such as climate change and the climate movement. The impact of environmental art spans the globe and is represented by a range of organizations from regional grassroots groups to large entities with many different expressions that vary from country to country.

Many of the artists who identify with the environmental movement have explored the relationship between mankind and the natural environment. These artists are often concerned about ecology, health, and human rights issues and dedicate their art to these subjects.

The creators of environmental art help us understand nature, the eco-systems, the environmental forces and materials to be aware of, and the damaged environmental areas of concern. Needless to say, artists who are dedicated to pursuing the many areas of environmental art play an important role in the art world as well as our society. They raise awareness about the multi-faceted and serious environmental problems facing our planet.

20. According to the passage, which of the following is NOT mentioned about the environmental artists’ concerns?

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 100 萬元以上之罰鍰，違反何種憲法基本原則？

下列有關民法上終止權之敘述，何者錯誤？

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。」）

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？

關於刑法第 24 條之規定，下列敘述何者錯誤？

有關性別平等工作法產假之規定，下列敘述何者錯誤？

依中央法規標準法，關於法律之廢止，下列敘述何者正確？

下列法系中，何者特重「禮教」？

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？

關於著作財產權存續期間之計算，下列敘述何者正確？