45. Which statement best reflects the author's attitude towards AI robots?
(A) The author strongly advocates AI robot adoption and production.
(B) The author presents a balanced view by acknowledging both pros and cons.
(C) The author focuses on economic benefits while ignoring ethical implications.
(D) The author argues that AI robots should be limited solely to the industrial sector. 

46. Which sentence best reflects the central theme of the article? (A) The case demonstrates how zoos balance education with difficult ethical decisions. (B) Public petitions show widespread concerns but may not override conservation priorities. (C) The controversy illustrates the tension between scientific breeding goals and public ethics. (D) The debate over Marius highlights the complexity of managing animal nutrition in captivity.

47. What argument did Holst give against sterilization? (A) It would make Marius infertile but healthier. (B) It would reduce genetic space for other giraffes. (C) It could create long-term health problems for the animal. (D) It would only delay, not solve, the surplus population issue.

48. The phrase genetically diverse population refers to: (A) A breeding group designed to avoid inbreeding. (B) A large population spread across different regions. (C) A collection of species living in the same ecosystem. (D) A group of animals with a wide range of genetic traits.

49. Which dilemma specifically forced the zoo to euthanize Marius? (A) Public pressure conflicted with the zoo’s conservation policies. (B) Relocating him risked inbreeding and violated breeding program rules. (C) Sterilizing him would reduce space for more genetically valuable giraffes. (D) Preserving genetic health required eliminating an otherwise healthy giraffe.

50. What does the zoo’s decision reveal about the guiding philosophy of the international breeding program? (A) Genetic management is valued more than one animal’s life. (B) Zoos must balance transparency with sensitive public reactions. (C) Economic profit is the ultimate purpose of keeping zoo animals alive. (D) Public opinion and petitions are the main drivers of conservation policy.

1. 下列哪些公司的財務報表一定需要由會計師簽證？①全年營業收入淨額達新台幣八千萬元的公司；②向銀行融資超過新台幣三千萬元以上的公司；③實收資本額達新台幣三千萬元以上的公司；④年底參加勞保員工人數超過 120 人的公司 (A)①、②、③ (B)①、②、④ (C)①、③、④ (D)②、③、④

2. 下列何者一定屬於流動負債？①銷項稅額；②應付營業稅；③合約負債；④退款負債 (A)僅①、② (B)①、②、③ (C)①、③、④ (D)②、③、④

3. 下列哪些事項發生時，不會降低公司的速動比率？①未兌現支票之兌現；②沖銷呆帳金額大於帳列備抵損失金額；③以低於帳面金額的價格售出商品 (A)僅①、② (B)僅①、③ (C)僅②、③ (D)①、②、③

4. 下列有關速動比率與流動比率之敘述，何者一定正確？①當一項交易使速動比率上升時，流動比率亦會上升；②應收票據收訖，不影響速動比率與流動比率；③在永續盤存制下，除購商品將使速動比率下降；④在永續盤存制下，除購商品將使流動比率下降 (A)僅①、② (B)①、②、③ (C)①、③、④ (D)②、③、④(E)送分

5. 若公司流動比率為 3，負債比率為 60%，則發生下列哪些事項，會使流動比率下降，負債比率上升？①認列短期之保固負債準備；②將存貨成本沖減至淨變現價值；③持 6 個月後到期之票據向銀行貼現 (A)僅①、② (B)僅①、③ (C)僅②、③ (D)①、②、③

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