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• 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
• 56. Which complex in the electron transport chain oxidizes coenzyme Q?(A) Complex I (B) Complex II (
• 57. Which complex in the electron transport chain does not transfer protons to the intermembrane spa
• 58. How many high energy protons are required to generate an ATP by complex V within the mitochondri
• 59. How many high energy proton(s) is/are required to transport an ATP from the mitochondrial matrix
• 60. How many ATP can be generated when a glucose is oxidized to CO2 and H2O and the NADH+H+ generate