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21.期末調整前預收收入為$45,000、預付費用為$8,000;經調整後,預收收入為$30,000,預付費用為$3,000,此二 項調整事項,對淨利的影響為何? (A)淨利增加$10,000 (B)淨利減少$10,000 (C)淨利增加$20,000 (D)淨利減少$20,000

19 依據原住民族委員會原住民專門人才獎勵要點第 4 點規定,其獎勵方式,發明:經登記取得經濟部專利權者,獎勵新臺幣多少元? (A)二萬元 (B)三萬元 (C)四萬元 (D)五萬元

73. Some restriction enzymes generate cohesive (sticky) ends, meaning they _____. (A) cut both DNA strands at the same position in the same base pair (B) cut GC-rich regions, producing ends that form more hydrogen bonds than AT-rich ends (C) remain tightly bound to the DNA ends after cutting (D) produce ends that can anneal with sticky ends made by any restriction enzyme (E) make staggered cuts in the two strands, leaving short single-stranded overhangs

74. Which of the following steps in the TCA cycle may produce NADH? ① Acetyl-CoA and oxaloacetate to citrate ② Citrate to isocitrate ③ Isocitrate to α-ketoglutarate ④ α-Ketoglutarate to succinyl-CoA (A) ①② (B) ②③ (C) ②④ (D) ③④ (E) ①③④

49 How did the Tangshan earthquake differ from the Haicheng earthquake that occurred a year earlier? (A)The Haicheng earthquake caused more damage to the power lines. (B)The Tangshan earthquake did not have successful early warnings. (C)The Tangshan earthquake happened in a region with no tectonic activity. (D)The Haicheng earthquake was much deadlier due to its timing.

50 Which of the following best summarizes the main purpose of the passage? (A)To emphasize the safety of underground structures like coal mines during natural disasters. (B)To provide a detailed comparison between the seismic activity in Tangshan and Haicheng. (C)To explain the causes and consequences of the Tangshan earthquake while highlighting its importance to modern safety. (D)To argue that the official death toll reported by the Chinese government was intentionally inaccurate.