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• 30. The tracheae of adult terrestrial insects have been a factor in the great abundance of insects b
• 31. Sister chromatids separate during(A)prophase of meiosis I.(B)metaphase of meiosis I.(C)metaphase
• 32. The nearest living relatives of crocodiles and alligators are(A)snakes.(B)birds.(C)turtles.(D) l
• 33. Collagen is most likely found in which tissue type?(A)Nervous(B)Muscle(C)Epithelial(D) Connectiv
• 34. What is the function of the poly A tail?(A)The poly A tail is required for the termination of tr
• 35. Parathyroid hormone's main function is to(A)increase glucose mobilization during stress or
• 36. Which of the choices lists the three phases of the ovarian cycle in the correct order?(A)follicu
• 37. Which of the following components of a virus is not encoded by its own genome?(A)capsid(B)lipid
• 38. Place the events of parturition in the correct order.(1) Stretch-sensitive neurons send signals
• 39. Antigen-presenting cells include(A)macrophages.(B)macrophages and B cells.(C)dendritic cells and
• 40. Several butterfly species that are edible to birds have very similar color patterns to the gener
• 41. Which of the following germ layer-structure is mismatched?(A)mesoderm-notochord(B)endoderm-lungs
• 42. The seeds of many plant species are dispersed by a harmless temporary attachment to an animal�
• 43. Which of these types of islands is predicted to have the lowest number of species?(A)small islan
• 44. Primary production is generally highest in(A)tundra.(B)desert.(C)wetlands.(D) tropical rain fore
• 45. DNA methylation(A)increases transcription.(B)inhibits transcription.(C)increases crossover event
• 46. These are the only vertebrates in which blood flows directly from respiratory organs to body tis
• 47. The clonal selection theory is an explanation for(A)how a single type of stem cell can produce b
• 48. ________ is a water-soluble hormone derived from the nervous system that regulates blood volume
• 49. Active transcription occurs on(A)centromere(B)telomere(C)cytosome(D) heterochromatin(E) euchroma
• 50. Which of the followings is an example of post-transcriptional gene processing?(A)DNA methylation
• 24. 甲公司處分列為透過其他綜合損益按公允價值衡量之債券投資，認列重分類調整之處分利益$27,000。該債券原始取得成本$96,000(購入時無折、溢價)，處分當期發生金融資產未實現評價損失$42,
• 25. 甲公司 X1 年底以成本模式衡量之自用辦公大樓建物之帳面金額為$10,000,000(已提列當年度折舊)，剩餘耐用年數為 40 年，以直線法折舊，無殘值。X1 年底甲公司評估有減損跡象，估計可
• 26. 甲農業公司從事飼養肉豬及肉雞之農業活動，下列項目屬於營業活動現金流量之項目最多有幾項？(1)購買生產性生物資產之現金支出；(2)購買消耗性生物資產之現金支出；(3)出售農業產品之現金收入；(4
• 27. 在出租人屬融資租賃的情況下，若租約中殘值有部分屬未保證殘值，在租賃期間的最後一年，因市場狀況改變使租賃屆滿日時實際殘值小於預計殘值，則下列敘述何者正確？(A)出租人有租賃損失，但承租人不一定有