Animals are not able to convert fatty acids into carbohydrates. the net synthesis of one mole of oxaloacetate from two moles of acetyl‑coa by the citric acid cycle does not occur because one mole of oxaloacetate is used in the cycle for each one generated. plants are able to convert two moles of acetyl‑coa into one mole of oxaloacetate with only two additional enzymes not found in animals. this process is called the glyoxylate cycle, and it occurs in organelles called glyoxysomes. classify the enzymes based on whether they are found only in plants or are found in both plants and animals.