4. Which compound does not possess a plane of symmetry?
(A)
(B)
(C)
(D)
(E)

50.學校、主管機關或其他權貴機關為性騷擾或性霸凌事件之懲處時，應命加害人接受心理輔導之處置之外，還可讓加害人接受_小時的性別平等教育相關課程？ (A)8 (B)4 (C)6 (D)12

1 The reaction of benzene with (CH3 )3 CCH2 Cl in (he presence of anhydrous aluminum chloride produces principally which of these? (A)(B)(C)(D)(E)

2. Which compound would you not expect lo be aromatic? (A)(B)(C)(D)(E)

3. What, in general, is ihe order of decreasing reactivity of these carbonyl compounds towards nucleophilic reagents?  (A) I＞ III ＞ V＞II＞ IV (B) V ＞ III ＞ I ＞ II ＞ IV (C) 1V＞II＞I＞ III ＞ V (D) II＞ 1 ＞ V ＞ III ＞ IV (E) III ＞ V＞ 1V＞ II ＞ L

5 The compounds ethane, ethene, and ethyne exhibit this order of increasing acidity: (A) Ethyne ＜ ethene ＜ ethane (B) Ethene ＜ elhyne ＜ ethane (C) Ethane ＜ ethyne ＜ etliene (D) Ethene ＜ ethane ＜ ethyne (E) Ethane ＜ ethene ＜ elhyne

1. Acer Company prepares a statement of cash flows. In 2010，Acer had net sales of $150,000 and net income of $45,000. In addition，the following information is available:  What net cash provided by operating activities should Acer report in 2010? (A) $40,000 (B) $62,000 (C) $ 131，000 (D) $ 161,000

2. Comprehensive income includes all of the following except (A) Dividend revenue (B) Losses on disposal of assets (C) Investments by owners (D) Unrealized holding gains.

3. Rikulau Company is a calendar-year corporation whose financial statements for 2010 and 2011 included errors as follows:  Assume that purchases were recorded correctly and that no correcting entries were made at December 31，2010，or at December 31, 2011. Ignoring income taxes, by how much should Rikulau's retained earnings be retroactively adjusted at January 1，2012? (A) $144,000 increase (B) $36，000 increase (C) $18,000 decrease (D) $9，000 increase

4. On December 31, 2010 Penfold Company's inventory burned. Sales and purchases for the year had been $1,400,000 and $980,000, respectively. The beginning inventory was $170,000; in the past Penfold，s gross profit has averaged 40% of selling price. What is the estimated cost of inventory burned? (A) $840,000 (B) $590,000 (C) $310,000 (D) $140,000

5. On January 1，2010，Nikon Co. purchased 25% of Ace Corp.'s common stock; no goodwill resulted from the purchase. Nikon appropriately carries this investment at equity and the balance in Nikon，s investment account was $720,000 at December 31, 2010. Ace reported net income of $450,000 for the year ended December 31, 2010，and paid common stock dividends totaling $180,000 during 2010. How much did Nikon for its 25% interest in Ace? (A) $652,500 (B) $765,000 (C) $787，500 (D) $877,500