Microbodies are membrane bound vesicles, that contain various enzymes, are present in both plant and animal cells.

Answer

### Step-by-Step Solution:

1. **Definition of Microbodies**: Microbodies are small, membrane-bound organelles found in both plant and animal cells. They are characterized by being bounded by a single membrane.

2. **Types of Microbodies**: There are two main types of microbodies:
- **Peroxisomes**: These microbodies contain enzymes that are involved in the oxidation of various substrates, helping to break down fatty acids and detoxify harmful substances.
- **Glyoxysomes**: These are specialized peroxisomes found in plants, which convert stored fats into carbohydrates during seed germination.

3. **Function of Microbodies**: The primary function of microbodies is oxidation. They contain various enzymes that facilitate this process, which is essential for cellular metabolism and energy production.

4. **Presence in Cells**: Microbodies are present in both plant and animal cells, as well as in some protozoa, confirming their widespread occurrence in different types of organisms.

5. **Conclusion**: The statement in the question is justified as microbodies are indeed membrane-bound vesicles that contain various enzymes necessary for oxidation and are found in both plant and animal cells.