二、 農民於民國 90 年 2 月參加農會為會員並於 105 年 3 月年滿 65 歲時提出申 請老年農民福利津貼，請詳述該農民尚須符合哪些資格條件才可發給老農 津貼？又經審查合格後依規定應發給津貼金額為每月新臺幣幾元，並請說 明為何是此數額。(25 分)

一、簡答題 （一）果菜、花卉及肉品批發市場目前仍為國內蔬果、花卉及毛豬運銷最主要通路，請各列舉 1 處國內主要果菜批發市場、花卉批發市場及肉品市場。

（二）政府推動農產品安全制度，輔導農民申請具溯源功能之農產品標章， 由生產者直接向消費者負責，消費者由產品標章即可查得生產者，請列舉 2 項政府輔導具溯源功能之農產品標章。

（三）農會供運銷業務提供農民生產農產品各項產銷服務，請列舉 2 項服務 農民的供運銷業務內容。

（四）為配合消費提振措施，政府辦理小型農機補助，透過鄉、鎮、區農會 輔導農民申請 14 項小型農機補助，請列舉 3 項符合政府小型農機補 助項目之農機名稱。

二、申論題 （一）臺灣平均每戶耕地面積狹小，個別農民產量小且不固定，貨源品質不 易掌握，因應貿易自由化及國際化，農會辦理農產運銷業務，可以採 取那些做法，達成規模經濟及貨源穩定。

（二）消費者注重農產品食用安全，提供健康與衛生安全農產品是農民責無 旁貸的責任，為能讓農民正確使用農藥，農會銷售農藥予農民應注意 那些事項，以符合相關規定，請申論之。

（三）有機農業是一種對環境友善的耕種方式，具有生產、生活及生態之特 性，為三生一體之產業，為發展有機農業，須結合各界的力量共同推 動，請提出有機農業產銷輔導措施，以開拓有機農產品市場。

1. Marcus Aurelius, a Roman emperor, wrote the following words to encourage himself to get up in the early morning. Nowadays, many students find it difficult to get up for 8 o’clock classes in the morning. Write an essay explaining to them, in your opinion, why they should get up and go to 8-o’clock classes. When, in the early morning, you are reluctant to get up, have this thought in mind: “I rise to do a man’swork. Am I still resentful as I go to do the task for which I was born and for the sake of which I was brought into this world? Was I made to warm myself under the blankets?” “But this is more pleasant?” Were you born for pleasure, to feel things, and not to do them? Do you not see plants, sparrows, ants, spiders and bees perform their proper task…. Yet you refuse to perform man’s task and you do not hasten to do what your nature demands. “But one must also rest.” Certainly, I agree. Nature, however, has set a limit to rest…. You do not love yourself. If you did, you would certainly love your own nature and its purpose.

2. Consider the change captured in the annual survey by the University of California, Los Angeles, of more than 400,000 incoming freshmen. In 1971, 37 percent responded that it was essential or very important to be “very well-off financially,” while 73 percent said the same about “developing a meaningful philosophy of life.” In 2009, the values were nearly reversed: 78 percent identified wealth as a goal, while 48 percent were after a meaningful philosophy.Write an essay to discuss whether it is more important to be very well-off financially or to develop a meaningful philosophy of life.

一、農會會計報告分為哪二類？會計報告簽章人員為何？又涉及各事業單位者 簽章人員為何？

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