80. Which of the following statements about virus is FALSE?
(A) Papillomavirus is double-stranded DNA (dsDNA) virus that causes warts.
(B) Poxvirus is dsDNA virus that causes smallpox.
(C) Coronavirus is single-stranded RNA (ssRNA) virus that causes SARS.
(D) Filovirus is ssRNA virus that causes Ebola.
(E) Paramyxovirus is ssRNA virus that causes hepatitis C.

76. Some molecular data place the giant panda in the bear family (Ursidae) but place the lesser panda in the raccoon family (Procyonidae). The morphological similarities of these two species must therefore be due to ______. (A) inheritance of acquired characteristics (B) sexual selection (C) inheritance of shared derived characters (D) convergent evolution (E) punctuated equilibrium

複選題77. Which of the following statements about the scientists and their contributions to the discovery of DNA as a genetic material as well as DNA's structure and function is NOT CORRECT? (A) Frederick Griffith's study on two strains of Streptococus pneumonia led to the discovery that DNA is a genetic material. (B) Alfred Hershey and Martha Chase's studies of the virus that infects bacteria provided experimental evidence that DNA, but not protein, is the genetic material of virus. (C) Erwin Chargaff reported that the base composition of DNA varies between species, providing additional evidence that DNA is a genetic material. (D) Rosalind Franklin produced the first X-ray diffraction image of DNA. (E) James Watson and Francis Crick built the first double-helix model of DNA.(本題送分)

78. Which description about “innate immunity” is NOT CORRECT? (A) Innate immunity is found in all animals. (B) The great success of insects in habitats teeming with diverse microbes highlights the effectiveness of invertebrate innate immunity. (C) Innate immune responses are distinct for different classes of pathogens. (D) Recognition and response in innate immunity of mammalian occur with tremendous specificity. (E) Each mammalian Toll-like receptor binds to fragments of molecules characteristic of a set of pathogens.

79. Which peptide can form disulfide bond and has high absorbance at 280 nm? (A) APYNIK (B) KCMHYS (C) QWLTFS (D) RVAGEF (E) CTHGPH

1 甲公司按季編製財務報表，X8 年 6 月 30 日財務報表部分項目餘額如下：應付薪資$80,000（按月支薪，當月支付上個月薪資，X8 年員工月薪未改變）、預收租金$36,000（X8 年 5 月 1 日出租部分樓層，預收半年）、應收廣告收入$420,000（X8 年 3 月 1 日訂定廣告合約，即日起提供每月廣告服務至 X8 年 9 月30 日，到期收款）。試問 X8 年 4 月 1 日至 6 月 30 日薪資費用、租金收入及廣告收入合計之損益影響數為多少？ (A)($48,000) (B)$87,000 (C)$93,000 (D)$112,000

2 由於近日暴雨造成河堤潰決，而使得甲公司倉庫中的存貨被河水沖走。會計人員經查閱帳冊資料得知， 期初存貨$8,000、銷貨收入$93,000、銷貨退回$5,000、進貨$79,000、進貨運費$4,000、進貨退出$6,000。 另根據相關資料預估本期之銷貨毛利率約為 35%。試以毛利法估計甲公司之水災損失為多少？ (A)$23,800 (B)$24,550 (C)$27,800 (D)$30,550

3 甲公司在 X1 年 12 月 23 日賒銷一批實驗試劑給乙學校，成交金額為$64,000，成本為$42,000。乙學校於12 月 25 日驗收之過程發現該批貨中有 30%規格不符，故將不符規格之部分在 12 月底予以退貨，並於 X2 年1 月 5 日支付應付之貨款。試問，乙學校之退貨，對甲公司 X1 年之本期淨利與 X1 年底之資產有何影響（不考慮所得稅）？ (A)資產減少$6,600，本期淨利減少$6,600 (B)資產增加$12,600，本期淨利減少$6,600 (C)資產增加$12,600，本期淨利增加$12,600 (D)資產減少$19,200，本期淨利減少$19,200

4 丙公司收到 6 月 30 日銀行對帳單餘額為$650,000，與公司銀行存款帳載資料做比對，發現有下列差異： 在途存款$120,000、未兌現支票$87,000、銀行手續費$9,000、公司開立支票面額$3,500，帳上誤記為$5,300。 試問丙公司銀行存款未調整前帳載餘額為多少？ (A)$624,200 (B)$675,800 (C)$690,200 (D)$693,800

5 甲公司 7 月份銀行調節表中，銀行部分包含在途存款$3,200、未兌現支票$5,700。8 月份甲公司帳載銀行 存款支出部分為$69,720，銀行對帳單中銀行存款支出部分則為$65,600。若 8 月份銀行並無借項及貸項通 知單，試問 8 月份銀行調節表中銀行部分的未兌現支票應為多少？ (A)$4,120 (B)$7,320 (C)$9,820 (D)$13,020

6 甲公司本期相關資訊為：備抵呆帳期初餘額$3,200，期末調整後餘額$5,400；應收帳款前期沖銷而於本期 再收回之金額$1,200，本期估計應認列之呆帳費用為$8,400。試問本期甲公司沖銷之應收帳款金額為多 少？ (A)$5,000 (B)$7,400 (C)$8,400 (D)$8,600