3. Which of the following reactions differs from the others in terms of the cellular mechanism? (Select the best answer from the choices given, and explain your answer.)
(A) Fast block to polyspermy
(B) Acrosomal reaction
(C) Cortical reaction
(D) Release of neurotransmitters from axonal terminals

24. You want to engineer a eukaryotic gene into a bacterial colony and have it expressed. What must be included in addition to the coding exons of the gene? (A) eukaryotic polymerases (B) a bacterial promoter sequence (C) a eukaryotic promoter sequence (D) bacterial ligases

25. In a species that alternates between sexual and asexual reproduction, under which of the following conditions is sexual reproduction more likely to occur than is asexual reproduction? (A) when food is abundant (B) when conditions for survival are unfavorable (C) when a male and female mate for the first time (D) when finding a mate becomes more difficult

26. Injury to the hypothalamus would most likely disrupt _________ . (A) regulation of food appetite (B) speech (C) long-term memory (D) sorting of sensory information

27. When fat enters tiie duodenum, it stimulates release of _________ . (A) secretin (B) cholecystokinin (C) gastrin (D) ghrelin

4. When a healthy young man stands up abruptly after lying down, the veins in the lower itmbs become distended and accumulate blood. Which of the following statements about the physiological conditions of the man is true? (Select the best answer from the choices given, and explain your answer.) (A) The capillary filtration in his leg will increase. (B) His stroke volume wiH increase (C) His heart rate will decrease. (D) Afferent activities of arterial baroreceptors will increase.

5. In vertebrates, the binding of acetylcholine to the ligand-gated ion channels of a skeletal muscle, which are peimeable to both Na+ and K+ ions, will cause _____ at the motor endplate of the muscle cell. (Select the best answer from the choices given, and explain your answer.) (A) repolarization only (B) no change in membrane potential (C) depolarization only (D) hyperpolarization only

1. 以下關於 IAS 41 公報的說明，何者正確？ (A)生物資產若與農業活動無關，不應適用 IAS 41 (B) 不包含收成點之農產品 會計處理及揭露 (C) 農業產品收成後之加工應繼續適用 IAS 41 (D) 消耗性植物應適用 IAS 16。

2. 甲公司依 IFRS 9，其準備矩陣如下： 若該公司本年度提列預期信用減損損失$ 4,000， 則逾期 30 天內帳款之信用損失率應為多少？(A) 8% (B) 9% (C) 10% (D) 11%。

3. 依 IFRS 13 ，下列何者為第二層級公允價值之來源？(A)資產或負債直接或間接之可觀察輸入值 (B)於衡量日對相同資產 (C)資產或負債之不可觀察輸入值 (D) 經理人基於企業未來展望之資產或負債折現值。

4. 「採用權益法認列之關聯企業及合資之其他綜合損益份額」中，若包含「確定福利計畫之再衡量數」，企業可結轉至下列何 項目中？(A)僅可結轉至其他權益 (B)任可結轉至保留盈餘 (C) 可結轉至其他權益或保留盈餘 (D) 不可結轉。