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15 刑法第 190 條之 1 規定,有關污染空氣、土壤或水體罪,下列敘述何者正確? (A)本罪之處罰,以「致生公共危險」為要件 (B)本罪所處罰之行為人,包含實行污染行為之自然人與法人 (C)本罪侵害客體包括空氣、土壤、河川或其他水體 (D)本罪之處罰,以故意既遂犯為限,過失犯與未遂犯之情形並不處罰

17 甲以彩色影印方式印製美金紙鈔,非常擬真且混入真正美鈔,於存入銀行時被查獲,依實務見解,甲之行為構成下列何種犯罪? (A)刑法第 195 條偽造貨幣罪 (B)刑法第 202 條偽造郵票罪 (C)刑法第 196 條行使偽造貨幣罪 (D)刑法第 201 條偽造有價證券罪

33. Why is the man concerned about the delay? (A) He has a meeting on Saturday. (B) The lease agreement is ending. (C) The new office is not ready. (D) He wants to avoid paying a fee.

40. The Na+/K+ pump is a critical electrogenic transport protein that uses ATP to actively move ions against their concentration gradients, contributing to the membrane potential of animal cells. This integral protein is synthesized in the Endoplasmic Reticulum (ER) and modified through the Golgi apparatus before insertion into the plasma membrane. The completed pump moves 3 Nat ions out of the cell and 2 K+ ions into the cell. Considering the required sidedness of the plasma membrane, which component of the Na+/K+ pump is exposed to the ER lumen during the initial stages of synthesis? (A) The segment of the protein that releases the terminal phosphate group derived from ATР. (B) The region of the protein that initially binds the three Nat ions. (C) The binding domain that triggers the release of the two K+ ion into the cytoplasm. (D) The nonpolar a-helical stretches that span the lipid bilayer. (E) The binding site that has a high affinity for K+ ions when the pump has been phosphorylated.

41. A highly active muscle cell is subjected to extreme mechanical work, causing a sharp, sustained acceleration in the rate of ATP hydrolysis. The initial free energy released by this process is used primarily for mechanical work, such as muscle contraction. Considering the subsequent shift in the concentrations of ATP, ADP, and inorganic phosphate (Pi) within the cell, which statement best describes the immediate, self-regulating response mediated by allosteric control mechanisms? (A) The accumulation of inorganic phosphate (Pi) acts as a competitive inhibitor, competing with substrate molecules for the active sites of catabolíc enzymes, thus slowing down ATP synthesis. (B) The reduction in ATP concentration stabilizes the inactive form of key catabolic enzymes, causing the overall pace of catabolism to decrease. (C) The remaining ATP binds to its specific regulatory sites on anabolic enzymes, inhibiting them, while simultaneously promoting the activity of catabolic enzymes. (D) The rising concentration of ADP functions as an allosteric activator, stabilizing the active conformations of key catabolic enzymes and thereby accelerating the overall rate of ATP regeneration. (E) The decrease in ATP concentration forces the cell's metabolic pathways closer to equilibrium, which increases the amount of work the cell can perform, according to the Free Energy principle (AG).

7.乙公司自 X3 年起開始銷售空調扇,並提供為期一年的保證型保固。保固期間內,如產品發生製造瑕疵,均提供免費維修。乙公司評估:(1) 輕微瑕疵維修機率 5%,平均每台維修費用 $60 (2) 重大瑕疵維修機率 0.4%,平均每台維修費用 $400。X3 年共售出 6,000 台空調扇,實際發生維修支出 $18,500。請問乙公司在 X3 年財務報表應列報的保固費用及保固負債準備餘額各為多少? (A)保固費用$27,600;保固負債$9,100 (B)保固費用$27,600;保固負債$18,500 (C)保固費用$18,000;保固負債$9,600 (D)保固費用$28,000;保固負債$9,000