3. Which of the following herbivores has to eat large quantities of plant stems because it gains relatively little energy from each given quantity of this food?
(A) The gazelle
(B) The wildebeest
(C) The zebra
(D) The topi

24. (A) from (B) than (C) out (D) on

25. (A) compare with (B) work for (C) run after (D) look into

1. The word “flliisoi^” is closest in meaning to_. (A) definite (B) illuminating (C) misleading (D) exceptional

2. The author mentions the cow and the horse in paragraph 2 in order to_. (A) distinguish the functioning of their digestive systems from those of East African mammals (B) emphasize that their relatively large body size leads them to have feeding practices similar to those of East African mammals (C) illustrate differences between ruminants and nonruminants through the use of animals likely to be familiar to most readers (D) emphasize similarities between the diets of cows and horses and the diets of East African mammals

4. All of the following are true of East African gazelles EXCEPT : (A) They digest their food very quickly. (B) Microorganisms help them digest their food. (C) They are unable to digest large food particles unless these are chewed down considerably. (D) They survive well even if food supplies are not abundant.

5. Which of the following is true of wildebeests? (A) They eat more stem matter than zebras do. (B) They are able to digest large food particles if the food is of a high quality. (C) They tend to choose feeding areas in which the vegetation has been worn down. (D) They are likely to choose low-quality food to eat in periods when the quantity of rainfall is low.

1 依會計法有關內部審核之規定，下列敘述何者錯誤？ (A)內部審核之實施，兼採書面與實地抽查方式 (B)分為事前審核及事後複核 (C)範圍分為財物審核、財務審核及績效審核 (D)由會計人員執行

2 各機關經營現金、票據、證券、財物或其他資產，如有遺失、毀損而至損失者，經審計機關查明未盡善良管理人應有 之注意者，應由何人負損害賠償之責？ (A)機關長官及主辦會計人員 (B)機關長官及主管人員 (C)主辦會計人員及主管人員 (D)主管人員及出納人員

3 立法院審議總預算案，如不能如期於 11 月 30 日前議決，且不能於 12 月 16 日前由總統公布生效時，各機關預算不能 先執行之項目為下列何者？ (A)收入部分 (B)新興資本支出 (C)因應收支調度需要之債務舉借 (D)履行其他法定義務之收支

4 會計憑證關係現金、票據、證券之出納者，非經何人或其授權人之簽名或蓋章者，不得為出納之執行？ (A)主辦會計人員 (B)審計人員 (C)出納人員 (D)業務人員