44. What do some people use DNA tests for?
(A) To identify medical allergies
(B) To track vitamin sales
(C) To tailor their diets
(D) To diagnose infections

45. What dietary value is emphasized in traditional communities? (A) Imported superfoods (B) High protein snacks (C) Processed supplements (D) Natural local ingredients

46. Which of the following best describes the author’s main purpose in the passage? (A) To critique the reliance on technology in modern Major League Baseball (B) To introduce a perceptual strategy and trace its scientific development (C) To argue that traditional pitching methods are becoming obsolete (D) To compare different schools of thought on baseball deception

47. What does the author suggest about the relationship between perception and athletic performance? (A) Athletes consciously override perceptual limits through experience. (B) Perceptual illusions are irrelevant when facing high-speed, spinning pitches. (C) Strategic manipulation of visual information can influence decision-making. (D) The brain easily adapts to high-speed visual changes with proper scientific training.

48. Which of the following best characterizes the tone of the passage? (A) Analytical and informative (B) Dismissive and skeptical (C) Enthusiastic and celebratory (D) Humorous and speculative

49. According to the passage, what does the “Magnus effect” help explain? (A) The cognitive limitations that lead to poor pitch recognition (B) The way pitchers choose which pitch type to use in key situations (C) The influence of psychological pressure on a batter’s swing decision (D) The aerodynamic force causing breaking balls to curve late in flight

50. According to the passage, how do pitchers increase the likelihood of a batter swinging and missing? (A) By varying pitch speeds significantly during each at-bat (B) By withholding visual information until the batter commits (C) By exploiting auditory cues or miscues in the batter’s batting zone (D) By introducing deliberate pauses and stretches in the pitching motion

1. 若企業融資借款，則對會計恆等式的影響為何？(A) 負債與權益同時增加(B) 負債與權益同時減少(C) 資產與負債同時減少(D) 資產與負債同時增加。

2. 下列何者為編製間接法現金流量表時，營業活動的調整項目？(A) 折舊費用(B)長期借款 (C)現金股利 (D)以上皆非。

3. 下列哪一項為會計循環的第一步？(A) 編製試算表(B) 調整分錄(C) 分析交易(D) 編製財務報表。

4. 企業採用定期盤存制時，銷貨成本的計算方式為何？ (A) 銷貨收入×毛利率(B) 期末存貨×售價(C) 期初存貨成本+本期進貨成本−期末存貨成本(D) 以上皆是。

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