(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)

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2.鹿谷公司栽植茶園50公頃，已成熟量產多年，採用成本模式，成本$12,000,000，已提列累計折舊$4,000,000（已提列四年折舊），X0/9/21發生霜害，霜害後評估茶園的公允價值減去處分成本後的餘額為$6,000,000，其預計未來現金流量折現值為$6,400,000，未折現總價值為 $8,400,000。該霜害已投保意外險，保險公司同意理賠$800,000，試作：

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.

題組內容

(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)

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