資訊推薦

• 37 公司按溢價辦理現金增資，支付股票發行成本，應借記科目：(A) 股本(B) 資本公積 (C) 保留盈餘 (D) 股票發行費用
• 38 某公司接受股東捐贈該公司普通股票 5,000 股，每股面值＄10，每股市價＄12，則接受捐贈分錄為何？(A) 借：普通股本＄50,000(B) 貸：資本公積-捐贈＄10,000(C) 借：庫藏股
• 39 股東權益總額會因發生下列何項交易而增加？(A) 資產重估增值(B) 股票分割(C) 購買庫藏股(D) 提撥法定公積
• 40 92 年底漏記應付利息＄5,000，93 年支付利息時所做之分錄為借記利息費用，貸記現金。其後發現此錯誤時，應如何調整？(A) 因已付現，不需調整(B) 借記前期損益調整、貸記應付利息(C) 借
• 1. 銷貨運費在損益表上應列於：(A)期末存貨成本中(B)期初存貨成本中(C)銷貨成本中(D)銷售費用中
• 2 充分揭露原則係指：(A) 資產應以取得成本列示(B) 財務報表應只揭露能以貨幣衡量之交易(C) 財務報表應揭露對企業財務狀況及經營成果有重要影響之事項(D) 財務報表只有在會計師簽發無保留意見時才
• 3 和平公司於 91 年 1 月 1 日購入$500,000 之設備，該設備之耐用年數預估為 5 年，殘值為 0，並採用直線法提列折舊。和平公司於 93 年 7 月 1 日將折舊方法，由直線法改為倍數
• 4 中華公司於 92 年 1 月 1 日以 102 的價格發行本金$500,000，8%，5 年期的公司債。每年 1 月 1 日及 7 月 1日發放利息。若公司對公司債發行溢折價採用直線法攤銷，則 7
• 41. What is this disaccharide? (A) Sucrose(B) Lactose(C) Maltose(D) None of the above
• 40. Provide the reagents necessary to complete the following transformation.  (A) 1. BH3∙THF 2. H2O2
• 5 流動負債乃可合理預期將以下列何者加以償還的義務？ (A)(B)(C)(D)
• 42. Under anaerobic condition, when one molecule of glucose is degraded to 2 pyruvates, how many NAD
• 43. Assuming 1 (NADH + H+) can generate 2.5 ATP, and 1 FADH2 can generate 1.5 ATP in the electron tr
• 44. Which enzyme(s) in Krebs cycle require(s) thiamine pyrophosphate (TPP) as a cofactor?(A) Pyruvat
• 45. Which enzyme(s) in mitochondria require a lipoic acid as a cofactor?(A) Pyruvate Dehydrogenase(B
• 46. Which enzyme(s) in the TCA Cycle do(es) not generate NADH + H+?(A) Isocitrate Dehydrogenase(B) α
• 47. Which enzyme(s) is/are unique to glyoxylate cycle?(A) Citrate Synthase(B) Isocitrate Lyase(C) Ma
• 48. Which enzyme(s) in the glycogen synthesis Rx is/are highly regulated?(A) UDP-glucose pyrophospho
• 49. Which enzyme(s) in the glycogen degradation Rx is/are highly regulated?(A) Glycogen phosphorylas
• 50. Which one of the following is the direct product of glycogen phosphorylase?(A) Glucose 6-phospha
• 51. When lactic acids undergo gluconeogenesis, how many high energy phosphate units (e.g., ATP) are
• 52. Which one of the following is the primary regulated enzyme in gluconeogenesis?(A) Pyruvate carbo
• 53. Which one of the following is the most potent metabolite at regulating glycolysis/gluconeogenesi
• 54. In Cori cycle, what Rx takes place at liver and muscle, respectively?(A) Anaerobic glycolysis in
• 55. How many NADPH + H+ were generated when a glucose undergoes the phosphopentose pathway to genera