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某量販店推出滿 2 千送 2 百的活動,如果客戶單筆消費滿 2 千元以上,結帳時即印出當次消費金額 10%之現金抵用券,客戶於次月 15 日前再消費時,即可折抵消費之現金,逾期失效。 依過去經驗,有 80%抵用券會被客戶如期使用。該量販店當月單筆銷售金額滿 2 千者共計 5 千萬元,故共列印出 5 百萬元抵用券給客戶。下列敘述何者正確?
該量販店對當月滿 2 千元之銷貨收入僅能認列收入 4,630 萬元
不論次月客戶對現金抵用券實際使用是否等於 500 萬元,均不會影響次月之淨利數字
該量販店對當月滿 2 千元之銷貨收入應認列 5,000 萬元,但無需認列銷售費用,等待次月客戶實際折抵時,作為次月銷貨收入之減少
該量販店對當月滿 2 千元之銷貨收入應認列 5,000 萬元,但需另認列銷售費用 500 萬元
A
甲公司於 X2 年初以$1,100,000,另加$12,000 交易成本,發行 4 年期之可買回公司債,面額 $1,000,000,票面利率 5%,每年 12 月 31 日付息。甲公司得自 X3 年 12 月 31 日起,按面額 110 另加應計利息買回該公司債,發行時該買回權資產之公允價值經評估為$50,000。公司認為買回權與公司債兩者之經濟特性及風險並未緊密關聯,因此單獨認列嵌入式衍生工具。甲公司對公司債採攤銷後成本處理,則 X2 年初發行此可買回債券時公司債之入帳金額為何?
$1,062,000
$1,138,500
$1,161,500
$1,088,000
B
甲公司之員工於 X1年底於作業時發生意外,要求公司賠償其滿意金額,否則將對公司提起訴訟,甲公司正與該員工協商中。律師估計該員工提出訴訟之機率為30%,如果進行訴訟則法院有20%機率判決公司免賠,50%機率判決賠款100萬,30%機率判決賠款300萬元。甲公司於 X1年底之資產負債表應認列之訴訟負債準備為何?
100萬元
不用認列負債,僅需附註揭露
140萬元
42萬元
B
萬萬公司 X6 年與損益相關之資訊如下,推銷費用$20,000,兌換淨利$40,000,停業單位損失$30,000,銷貨收入$280,000,銷貨成本$200,000,試問萬萬公司本期淨利為何 (忽略所得稅影響)?
$70,000
$10,000
$100,000
$80,000
A
20X8 年初,媒體報導甲公司之產品因設計疏失,導致產品對使用者會產生傷害。甲公司已承認此一疏失,並願意免費更換產品以解除使用者之疑慮。已有律師事務所協助使用者對甲公司提起訴訟,並要求天價之賠償金,甲公司之法務部門已估算出很有可能須賠償之金額。甲公司於 20X8 年財務報表,有關此一訴訟事件之揭露及附註,何者錯誤?
若揭露相關資訊預期將嚴重損害甲公司之地位,仍應清楚說明訴訟案件之性質,以及經濟效益可能流出之金額及時點
若揭露相關資訊預期將不會嚴重損害甲公司之地位,無須揭露賠償金額之比較資訊
若揭露相關資訊預期將不會嚴重損害甲公司之地位,應揭露任何預期可由保險取得的歸墊金額
若揭露相關資訊預期將不會嚴重損害甲公司之地位,應揭露關於賠償金額之期初及期末帳面金額
A

TMMLU+ : Large scale traditional chinese massive multitask language understanding

A close-up image of a neat paper note with a white background. The text 'TMMLU+' is written horizontally across the center of the note in bold, black.

iKala presents TMMLU+, a large-scale benchmark for evaluating LLM capabilities in Traditional Chinese, with content primarily reflecting Taiwan's linguistic, educational, and professional contexts. It covers 66 subjects, from elementary to professional domains, and is approximately six times larger than TMMLU with broader, more balanced coverage.

TMMLU+ v1.1 improves benchmark quality through systematic review: outdated legal and regulatory content was updated, incomplete or invalid questions were corrected or removed, and ambiguous items were reviewed by domain experts. Questions without a single defensible answer were excluded.

from datasets import load_dataset
task_list = [
             'engineering_math', 'dentistry', 'traditional_chinese_medicine_clinical_medicine', 'clinical_psychology', 'technical', 'culinary_skills', 'mechanical', 'logic_reasoning', 'real_estate',
             'general_principles_of_law', 'finance_banking', 'anti_money_laundering', 'ttqav2', 'marketing_management', 'business_management', 'organic_chemistry', 'advance_chemistry',
             'physics', 'secondary_physics', 'human_behavior', 'national_protection', 'jce_humanities', 'politic_science', 'agriculture', 'official_document_management',
             'financial_analysis', 'pharmacy', 'educational_psychology', 'statistics_and_machine_learning', 'management_accounting', 'introduction_to_law', 'computer_science', 'veterinary_pathology',
             'accounting', 'fire_science', 'optometry', 'insurance_studies', 'pharmacology', 'taxation', 'trust_practice', 'geography_of_taiwan', 'physical_education', 'auditing', 'administrative_law',
             'education_(profession_level)', 'economics', 'veterinary_pharmacology', 'nautical_science', 'occupational_therapy_for_psychological_disorders',
             'basic_medical_science', 'macroeconomics', 'trade', 'chinese_language_and_literature', 'tve_design', 'junior_science_exam', 'junior_math_exam', 'junior_chinese_exam',
             'junior_social_studies', 'tve_mathematics', 'tve_chinese_language', 'tve_natural_sciences', 'junior_chemistry', 'music', 'education', 'three_principles_of_people',
             'taiwanese_hokkien'
            ]
for task in task_list:
  val = load_dataset('ikala/tmmluplus', task)['validation']
  dev = load_dataset('ikala/tmmluplus', task)['train']
  test = load_dataset('ikala/tmmluplus', task)['test']

For each dataset split

for row in test:
  print(row)
  break
>> Dataset({
    features: ['question', 'A', 'B', 'C', 'D', 'answer'],
    num_rows: 11
})

Statistic on all four categories : STEM, Social Science, Humanities, Other

Category Test Dev Validation
STEM 3458 70 385
Social Sciences 5958 90 665
Humanities 1763 35 197
Other (Business, Health, Misc.) 8939 135 995
Total 20118 330 2242

Dataset Versions

Version Tag Description
v1.0 v1.0 Original release, unmodified
v1.1 v1.1 Verified and corrected release (see below) — this page reflects v1.1

v1.1 was produced by individually re-verifying every question flagged as potentially problematic by four rule-based scans (6,116 candidate questions out of 22,742), followed by a human review pass on the 691 questions where the verification suggested a change.

  • 197 questions had their answer corrected — 196 with the answer key changed (change_answer), plus 1 whose stem was rewritten to fix a corrupted/duplicated fragment (all 4 options and the answer were kept)
  • 539 questions were removed entirely (255 change_content — defective stem/options; 233 expert_review — unresolved ambiguity even after review; 51 remove — flagged in an earlier review pass)
  • 22,203 questions remain in v1.1 (out of 22,742 in v1.0)
Category Test Dev Validation
STEM 3369 69 382
Social Sciences 5864 89 657
Humanities 1723 34 189
Other (Business, Health, Misc.) 8724 129 974
Total 19680 321 2202

(For v1.0 figures, see the "Statistic on all four categories" table above, or load revision="v1.0".)

To load a specific version:

from datasets import load_dataset
load_dataset('ikala/tmmluplus', 'accounting', revision='v1.0')  # original
load_dataset('ikala/tmmluplus', 'accounting', revision='v1.1')  # verified/corrected

Leaderboard

Scores below are computed against the v1.1 question set for the 21 models that have completed evaluation on all 66 subjects. Category and Total scores are the average of each category's own accuracy (STEM/Social Science/Humanities/Other weighted equally, matching the ievals methodology), not a per-question average. For v1.0 scores, load revision="v1.0" and re-run evaluation against that question set.

Model STEM Social Science Humanities Other Total
claude-opus-5 98.71 96.09 94.60 95.25 96.16
gemini-3.7-flash (reasoning) 93.37 92.09 88.91 87.64 90.50
gpt-5.6-sol 93.28 91.54 82.30 86.39 88.38
claude-fable-5 90.61 83.41 90.02 84.22 87.06
deepseek/deepseek-v4-pro-0813 92.89 89.24 79.63 83.92 86.42
claude-sonnet-5 89.21 85.79 81.72 81.90 84.66
gemini-3.1-pro-preview (reasoning) 87.14 83.22 84.91 81.76 84.26
deepseek/deepseek-v4-flash 89.42 86.72 77.42 80.42 83.50
tencent/hy3 89.81 88.25 74.75 80.50 83.33
gpt-5.6-terra 90.22 86.95 72.49 80.07 82.43
moonshotai/kimi-k3 86.12 82.55 77.31 78.03 81.00
qwen/qwen3.7-max 85.07 84.02 76.03 77.25 80.59
qwen/qwen3.8-27b 93.10 83.99 63.49 79.61 80.05
gpt-5.6-luna 87.59 83.65 70.81 76.48 79.63
z-ai/glm-5.2 85.31 83.34 70.28 75.42 78.59
xiaomi/mimo-v2.5 87.44 83.53 67.32 74.19 78.12
minimax/minimax-m3 86.21 79.57 65.76 73.91 76.36
x-ai/grok-4.3 81.32 81.65 67.67 74.79 76.36
claude-haiku-4-5 82.88 74.54 59.37 70.14 71.73
google/gemma-4-31b-it 81.26 73.29 58.15 66.66 69.84
nvidia/nemotron-3-ultra-550b-a55b 72.77 73.99 59.20 63.96 67.48

Note: all models were called with default API parameters (no reasoning effort or thinking mode explicitly configured). Models marked (reasoning) reported a separate reasoning/thinking token count from the API under this default before producing their final answer; other models answered directly without an exposed reasoning trace.

Licensing Information

This dataset is released under the MIT License. You are free to use, copy, modify, and redistribute it, including for commercial purposes, provided the original copyright notice is retained.

Citation

@article{ikala2023eval,
  title={An Improved Traditional Chinese Evaluation Suite for Foundation Model},
  author={Tam, Zhi-Rui and Pai, Ya-Ting and Lee, Yen-Wei and Cheng, Sega and Shuai, Hong-Han},
  journal={arXiv preprint arXiv:2403.01858},
  year={2023}
}

About iKala

iKala helps enterprises make better, faster decisions by embedding AI and data at the core of their business. We support AI transformation by helping organizations move from data to decisions, delivering full AI solutions that combine their first-party data with iKala's intelligence built on billions of global social signals.

Headquartered in Taiwan with a global footprint, iKala serves over 1,000 enterprises and 50,000 brands across more than 190 countries, including Fortune 500 companies.

iKala logoiKalaOfficial Website: ikala.ai
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