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• 19 忠孝公司帳上之應收帳款及備抵壞帳之餘額分別為借餘$450,000 及貸餘$5,000，而賒銷餘額為$2,700,000。若忠孝公司採用賒銷百分比法（壞帳率為 2%）以及應收帳款百分比法（壞帳率為
• 27. 下列反應可能的最終產物為何?   (A) I (B) II (C) III (D) IV【題組】28. 根據題 27，若氧化條件改為 Swern oxidation，則反應產物為(A) I (
• 69. In addition to those enzyme involved in fatty acid β-oxidation, what enzymes are required during
• 70. Which lipids below contain fatty acid?(A) Phospholipids(B) Ceramide(C) Cholesterol ester(D) All
• 71. Which amino acid contributes the aminocarbon part of phospholipids?(A) Alanine (B) Cystein (C) S
• 72. Which enzyme is the key controlling one during the synthesis of cholesterol?(A) HMG CoA Lyase(B)
• 73. Which enzyme is responsible for converting nitrogen (N2) to ammonium ion (NH4+) in the bean nodu
• 74. Why is conversion of gaseous nitrogen to ammonia difficult?(A) Nitrogen gas is very stable(B) Th
• 75. Which cofactor is the key functional group of aminotransferase(A) Biotin (B) Folic acid (C) Pyri
• 76. What amino acids are ketogenic?(A) Lysine and leucine(B) Tryptophan and tyrosine(C) Glycine and
• 77. Which enzyme is responsible for generation of uric acid?(A) Xanthine oxidase (XO)(B) Hypoxanthin
• 78. During the synthesis of pyrimidine or the salvage of purine, which ribosyl substrate is needed?(
• 79. What enzymes are involved in the reduction of NDP?(A) Ribonucleotide reductase(B) Thioredoxin(C)
• 80. When synthesizing DNA, which enzyme cofactor is uniquely required?(A) Folic acid(B) NADPH(C) Hom
• 50. What are the expected products of the reaction of PhOCH3 with concentratedHI?(A) phenol and meth
• 51. Which of the following is produced by the reaction of (CH3CH2)2S withCH3CH2I?(A) CH3CH2CH2CH2I (
• 52. Through what basic mechanism is 1-methylcyclohexanol converted to1-bromo-1-methylcyclohexane upo
• 20 在編製銀行調節表時，下列何者應做為銀行對帳單上銀行帳戶餘額之減項？(A) 手續費(B) 未兌現支票(C) 客戶支票存款不足退票(D) 在途存款
• 21 下列何種估計壞帳費用之方法，較符合成本收益配合原則？(A) 帳齡分析法(B) 銷貨收入百分比法(C) 應收帳款餘額百分比法(D) 直接沖銷法
• 22 信義公司 93 年之期初存貨共計有 500 件，單價$12，在 3 月 1 日購入 1,500 件，單價$16，8 月 5 日購入 2,500件，單價$18，在 6 月 2 日賣出 1,500
• 23 忠孝公司將其成本$150,000、累積折舊$90,000 之卡車以及$66,000 現金，換入一輛新卡車。忠孝公司之舊卡車的公平市價為$75,000。請問忠孝公司借記此新卡車成本為：(A) $1
• 24 中山公司於 92 年 1 月 1 日以$40,000 購入一輛卡車。當時該卡車預估殘值為$10,000，且耐用年限為 4 年，預估可行駛 100,000 公里。若中山公司 93 年中該卡車行駛
• 2 採曆年制之會計年度，則會計期末為：(A) 一月一日(B) 十二月三十一日(C) 旺季(D) 淡季
• 3 調整後試算表上，業主資本帳戶的餘額為：(A) 零(B) 期末資本帳戶的餘額(C) 結帳分錄前資本帳戶的餘額(D) 結帳分錄後資本帳戶的餘額
• 4 配合原則與下列那一張財務報表之關係最大？(A) 損益表(B) 資產負債表(C) 保留盈餘表(D) 現金流量表