(1)減損之分錄。(3分)

(2)理賠之分錄（假設該生物資產符合生產性植物之條件及特質）。(3分)

3.新莊公司存貨採用定期盤存制，其 112 年度帳列稅前淨利$500,000，期末存貨$200,000，應付帳款$300,000，113 年初經由會計師查核帳冊時發現下列事項：①一批進貨$50,000 發現有瑕疵，於 112 年 12 月 30 日運出退回供應商，但漏未記帳，期末盤點並未包含在存貨中。②一批進貨$30,000 於年底收到，已包含在期末存貨中，但於 113 年 1 月 5 日收到發票時才入帳。③一批進貨$20,000 於 112 年 12 月 15 收到並入帳，於 12 月 30 日發現有瑕疵，經與供應商協同意退貨，於 113 年 1 月 2 日運出，該批貨物包含在 112 年期末存貨中。④一批進貨$35,000，起運點交貨，於 112 年 12 月 30 運出，113 年 1 月 2 收到並入帳，該批進貨未包含於 112 年底之存貨中。⑤承銷其他公司之商品$45,000，包含於 112 年底之存貨中。⑥運出寄銷在外之商品，成本$32,000，尚未出售，也未包含於 112 年底之存貨中。試作：113 年初發現之更正分錄。(3 分)

(1)111年估計的分錄。(3分)

(2)112年支付休假福利的分錄。(3分)

(1)X1 年 11 月 15 日支付利息的分錄。(3 分)

(2)X2 年 05 月 15 日支付利息的分錄。(3 分)

(3)該公司債之贖回利益（損失）為何？(3 分)

一、克漏字命題：(15 分)說明：請仔細閱讀以下文章後（＊無需改寫＊），設計符合大考趨勢、五題四選一的克漏字選擇題，並附上 正確答案。 ＊請直接在答案卷上標示題號，並抄寫文章中第幾行欲挖空處的文字，在下方設計選項並附正 確答案。例如:1.第 X 行(欲挖空的文字) (A) aaaa (B) bbbb (C) cccc (D) dddd       Super dogs with bulging muscles and goats that produce potent medicine in their milk may sound like pure fantasy, but with the help of a new gene-editing method called CRISPR, these strange creatures are now a real possibility. This technology represents a significant leap from previous genome engineering methods, which were likened to using a hammer for surgery due to their imprecision. Whether the new gene was inserted properly was mostly attributed to luck. CRISPR, on the other hand, operates like a precise scalpel, directly targeting and replacing specific genes with accuracy and efficiency. With the CRISPR method, a special protein carries the desired genes directly to a specific point on the DNA strand and cuts the unwanted genes out.        However, alongside its promise, CRISPR is also rife with significant challenges and uncertainties. What causes the most debate is CRISPR’s potential clinical applications. The tool could be used to edit out harmful genes (such as those that carry genetic diseases) or develop "super people" who have stronger bones, healthier hearts, a resistance to diseases—in fact, almost any attribute imaginable. Things that once existed purely in fiction, such as designer babies affordable only by the rich or the emergence of a dual-class system of "perfect" and "imperfect" humans, could now come to pass.       Some countries have responded by putting strict rules in place regarding the use of CRISPR to edit the genes in human embryos, to treat human diseases in clinics, and to modify plants. In short, CRISPR is indeed an incredible tool with vast potential. Whether it’ll be a blessing or a curse, though, depends on how wisely we use it.

二、混合題命題：(15 分)說明：請仔細閱讀以下文章後（＊無需改寫＊），設計符合大考新式學測的混合題題組（共五小題）。出題 類型需包含選擇題、填充題、簡答題、整合歸納題型等，並附正確答案。）       You are probably aware of the great speed at which a fast running antelope can flee from the claws of a hungry predator. And you may have seen how quickly a jackrabbit can scurry across a field to escape a charging cheetah. There are, however, many animals that have developed very clever ways of escaping from their enemies without running away at all. Many sea creatures are known to outsmart an attacker by using their own body chemistry. A type of shrimp known as Metridia Lucens is one such sea creature. When this shrimp recognizes approaching danger, it lets off a brilliant light, much like that of a firefly, only brighter! This brilliant flash of light temporarily blinds the approaching enemy and gives the shrimp time to swim to safety.       Some birds use a collective defense strategy called mobbing to escape from predators. When danger is detected, a black-capped chickadee emits a distinct alarm call to rally nearby flock members. Together, they swoop toward the predator, dart in close proximity, and vocalize loudly. This coordinated effort startles and distracts the predator, often forcing it to retreat. Mobbing enables chickadees to evade threats and protect their community.       Another way that animals escape an enemy is to mimic the appearance of a larger, more dangerous animal. A caterpillar known as the elephant hawkmoth has spots on its body that look very much like eyes. When this caterpillar is threatened, a section of its body puffs up and the eyespots enlarge. The large spots make the caterpillar appear to be a large and dangerous reptile or snake.       Even though running is a very common way to escape from danger, it is by no means the only way. There are animals all over the world that use their bodies in very clever ways to outsmart an enemy. When animals sense danger, nature takes charge to provide defenses that are absolutely ingenious.

三、連貫式翻譯題組：(15 分）說明：請仔細閱讀以下文章後，選用短文中的單字、片語、句型，設計一連貫式翻譯題組。（三句中翻英， 並附正確答案）       Printed books outsell ebooks by a significant margin. Many people enjoy the experience of browsing in bookstores, and they enjoy the feel–even the smell–of a printed book in their hands. But an increasing number of people are turning to ebooks to feed their reading habit.       To read ebooks, you, ideally, need an e-reader. The most popular option is the Amazon Kindle. It has many models, with prices starting from as little as US$50. The more avid a reader you are, the better value this purchase becomes, as many ebooks retail for less than printed books. An e-reader can hold thousands of ebooks, which can  be downloaded in an instant. It’s lightweight, too, which makes it ideal to carry around. An e-reader is also very easy to hold, particularly in one hand, so it is easily adaptable to most sitting and lying positions. Most come with an inbuilt light and glare-free screen, so they’re usable in environments as diverse as darkened rooms and sunny beaches.         There are countless compelling reasons why ebooks are better than printed books. Ebooks come with inbuilt dictionaries, so you can just tap on a word to see its definition. Ebooks also contain handy summaries, so you can get a reminder of the different characters. Moreover, ebooks allow you to preview chapters before you commit to reading them, and you can make notes on ebooks without leaving permanent marks. Better yet, ebooks have customizable fonts and font sizes, meaning they’re ideal for those with vision problems. The fact that ebooks don’t take up much physical space means they’re ideal for those with storage problems, too!         Printed books may not be going anywhere soon. But ebooks–cost-effective, portable, educational, and customizable–are the future.

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