1.以直接法編製 X３年現金流量表。

47. 以果汁機攪拌的目的為何？（2分）

48.若有一實驗重組的噬菌體具有A種噬菌體的蛋白質殼體和B種噬菌體的DNA，則感染細菌後，新產生的噬菌體蛋白質殼體具有何種噬菌體特性？（2分）

1. A deductive approach (rule-driven) starts with the presentation of a rule and is followed by examples in which the rule is applied, while an inductive approach (rule-discovery) starts with some examples from which a rule is inferred. (Thornbury, 1999). First, compare and contrast these two approaches to teaching grammar in role of the teacher, participation of the learners, and teaching procedures. Then explain in what situations are more appropriate to use deductive approach and in what situations are more appropriate to use inductive approach.

2.Design a lesson plan to focus on reading skills and speaking skills, with the information provided below. Use the lesson plan template below.

2.假設營業活動採用改良式間接法情況下，試計算”營運產生之現金”金額。

(1) 計算 X2 年底探勘及評估資產成本

(2)作 X3 年初有礦產資源之折耗基礎。

(3) X4 年實際開採 500,000 頓，以每公噸$6 實際銷售 400,000 頓，請問當年度折耗費用與期末存貨金額為多 少？

(4) 已知鐵礦法定折耗率 15% ，未扣除折耗前淨收益為$600,000 ，請問若採用法定折耗法下應提列之折耗 金額

(1) 2023 年物價上漲率為_________