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42. According to the passage, which of the following statement is NOT true? (A) The history of Band-Aids can be traced to 1920s. (B) Theridiidae spin the cobwebs in the shapes that look like concentric polygons. (C) Cobwebs are sticky and carry healing effects. (D) Unknowingly, people used to take advantage of cobwebs for their antibiotic properties.

43. According to the passage, Alexander Fleming…(continue to the following) (A) healed many patients with cobwebs. (B) created Band-Aids. (C) discovered penicillin. (D) collected cobwebs for a living.

10. In TV, characters may be developed through a few words of dialogue and facial expressions or body language, so that viewers quickly _____ the heroes and heroines. (A) emphasize on (B) identify with (C) synthesize with (D) justify with

11. No sooner _____ the announcement than the shareholders began demanding further clarification. (A) did the CEO make (B) the CEO had made (C) had the CEO made (D) the CEO made

12. The ancient manuscript _____ by scholars and was later discovered by researchers who were amazed by its historical significance. (A) has carefully preserved (B) carefully preserved (C) was carefully preserved (D) was carefully preserving

16 甲公司於 X1 年 1 月 1 日以$3,119,772 的價格發行面額$3,000,000、5 年期、票面利率 9%的可 贖回公司債,每年底付息一次,發行時市場利率為 8%。甲公司採有效利息法攤銷公司債溢折價。X3 年 4 月 1 日甲公司以 102 之贖回價格加計利息提前贖回面額$600,000 的公司債。試問X3 年 4 月 1 日贖回公司債的損益為何?(答案請四捨五入至整數)(A)$2,270 損失 (B)$2,270 利益 (C)$3,460 利益 (D)$11,348 利益