49. The following molecular structure is the disaccharide maltose. Which position could be oxidized by the use of Fehling's reagent?
  
(A) No. 1.
(B) No. 2.
(C) No. 3.
(D) No. 4.
(E) No. 5.

45. Glucose, labeled with in different carbon atoms, is added to a crude extract of a tissue rich in the enzymes of the pentose phosphate pathway. The most rapid production of will occur when the glucose is labeled in: (A) C-1. (B) C-3. (C) C-4. (D) C-5. (E) C-6.

46. Which of these statements is true? (A) Integral membrane proteins usually contain one or more regions with a high hydropathy index. (B) In integral membrane proteins, the domains that protrude on the cytoplasmic face of the plasma membrane nearly always have covalently attached oligosaccharides. (C) A hydropathy plot is used to extrapolate for the true molecular weight of a membrane protein. (D) A hydropathy plot is used to deduce the quaternary structure of a membrane protein. (E) A hydropathy plot is used to determine the water-solubility of a protein.

47. The following fatty acid, in which the indicated carbon is labeled with , is fed to an animal: After a period of time for fatty acid β oxidation, the label would most likely be recovered in: (A) acetyl-CoA. (B) beta-hydroxy butyryl-CoA. (C) both acetyl-CoA and propionyl-CoA. (D) palmitoyl-CoA. (E) propionyl-CoA.

48. Which types of columns are affected by the ionic charge, shape, substrate-binding strength of a protein, respectively? (A) Gel filtration, Affinity chromatography, Cation or anion exchange. (B) Affinity chromatography, Gel filtration, Cation or anion exchange. (C) Cation or anion exchange, Gel filtration, Affinity chromatography. (D) Gel filtration, Cation or anion exchange, Affinity chromatography. (E) Cation or anion exchange, Affinity chromatography, Gel filtration.

50. Oxaloacetate uniformly labeled with (i.e., with equal amounts of in each of its carbon atoms) is condensed with unlabeled acetyl-CoA. After a single pass through the citric acid cycle back to oxaloacetate, what fraction of the original radioactivity will be found in the oxaloacetate? (A) All (B) 1/2 (C) 1/3 (D) 1/4 (E) 3/4

1.甲公司本年底資產負債表中流動資產包括有現金$100,000，銀行存款$650,000，透過損益按公允價值衡量之金融資產 —流動$140,000，應收帳款$1,240,000，存貨$270,000，預付費用$80,000，而流動負債有$2,000,000，則速動比率為何？ (A) 0.445 (B) 0.995 (C) 1.065 (D) 1.200

2.乙公司 7 月 31 日帳簿上銀行存款餘額$501,000，7 月份銀行對帳單餘額為$600,000。經對帳，係有 7 月底在途存款 $20,000，未兌現支票$120,000，另銀行自該公司帳面扣除服務費若干元，則 7 月 31 日，該公司需做何調整分錄？ (A)借記：現金－銀行存款$100,000，貸記：現金－庫存現金$100,000 (B)借記：應付票據$120,000，貸記：現金－銀行存款$120,000 (C)借記：現金－銀行存款$20,000，貸記：現金－庫存現金$20,000 (D)借記：銀行服務費$1,000，貸記：現金－銀行存款$1,000

3.甲公司 20X1 年度之綜合損益表上顯示銷貨收入為$750,000，銷貨成本為$540,000，研發費用為$65,000，營業費用為 $120,000，則銷貨毛利為多少？ (A) $90,000 (B) $145,000 (C) $210,000 (D) $630,000

4.期初備抵損失貸餘$1,000，期中發生客戶倒帳$3,000，期末應收帳款餘額$200,000。期末按 IFRS 規定評估可能有$4,000 應收帳款無法收回，則調整後「備抵損失－應收帳款」餘額應為多少？ (A) $4,000 (B) $5,000 (C) $6,000 (D) $7,000

5.在會計期間的期末以成本與淨變現價值孰低法評價存貨時，所謂淨變現價值通常是指： (A)原始成本減實際耗損金額 (B)預計售價減鎖售費用 (C)預計售價 (D)公允價值減銷售費用