根据发生额试算平衡法进行试算平衡，如果试算结果是平衡的，证明记入各账户的发生额是完全

王某因多年未育前往某医院就医，经医院介绍A和B两种人工辅助生育技术后，王某选定了 A技术并交纳了相应的费用，但医院实际按照B技术进行治疗。后治疗失败，王某要求医院返还全部医疗费用。下列哪一选项是正确的

A．医院应当返还所收取的全部医疗费
B．医院应当返还所收取的医疗费，但可以扣除B技术的收费额
C．王某无权请求医院返还医疗费或赔偿损失
D．王某无权请求医院返还医疗费，但是有权请求医院赔偿损失

22岁，青年女性，因烦渴、多尿，神萎1周入院。唇轻度发绀，1：3腔黏膜干燥，眼窝下陷，两肺无异常，皮肤弹性差。测体温36．7℃，体重69kg，心率9C次／分，律齐，有力。呼吸深大，24次／分，查血气pH7．2CO₂CP18mmol／LAG17mmol／L血Na151mmol／L

补钾时宜在尿量达到多少时进行（）。

A.30ml／h

B.5ml／h

C.400ml／d

D.2000ml／d

E.10ml／（kg·h）

车辆段出入线

某运输企业位于市区，系增值税一般纳税人，2014年10月发生如下业务：

（1）为某企业运输一批原材料，取得货运收入20万元，另外向对方收取包装费2.2万元，给对方开具增值税普通发票。

（2）与甲运输企业共同承接一项联运业务，收取全程不含税货运收入75万元，并全额开具了货物运输业增值税专用发票，同时支付给甲运输企业（一般纳税人）运费，并取得甲运输企业开具的货运增值税专用发票，发票注明不含税金额30万元。

（3）当月购进1辆运输用的卡车，取得增值税专用发票，发票注明的不含税金额为35万元。

（4）将部分自有车辆对外出租，取得不含税租金收入25万元，租赁期内一辆货车发生交通事故，企业对该车辆进行维修，支付维修费2万元，取得修理厂开具的增值税专用发票。

（5）因仓库保管不善，上月从一般纳税人企业购进的一批零部件丢失，该批零部件账面成本8万元，其中运费成本1.2万元（当地一般纳税人运输企业提供运输服务），进项税额均已于上月抵扣。

（6）将一幢委托他人承建的员工宿舍楼对外出售，取得销售收入1600万元，该宿舍楼的初始建造成本为700万元，已计提折旧280万元。

（7）出售外购的办公楼一幢，取得销售收入2300万元，该办公楼系2008年购买，购买时支付买价1700万元，相关税费60万元。

（8）从当地防汛部门购买一辆旧防汛调度专用车辆，购买价11万元，维修后用于企业的日常管理和使用。该调度专用车使用年限为10年，购买时已使用了6年，国家税务总局核定的该车最低计税价格为20万元。

根据上述资料，回答下列问题：

该企业应缴纳车辆购置税（）万元。

A.0.44

B.0.80

C.1.10

D.2.00

We assumed ethics needed the seal of certainty, else it was non-rational. And certainty was to be produced by a deductive model: the correct actions were derivable from classical first principles or a hierarchically ranked pantheon of principles. This model, though, is bankrupt.

I suggest we think of ethics as analogous to language usage. There are no univocal rules of grammar and style which uniquely determine the best sentence for a particular situation. Nor is language usage universalizable. Although a sentence or phrase is warranted in one case, it does not mean it is automatically appropriate in like circumstances. Nonetheless, language usage is not subjective.

This should not surprise us in the least. All intellectual pursuits are relativistic in just these senses. Political science, psychology, chemistry, and physics are not certain, but they are not subjective either. As I see it, ethical inquiry proceed like this: we are taught moral principles by parents, teachers, and society at large. As we grow older we become exposed to competing views. These may lead us to reevaluate presently held beliefs. Or we may find ourselves inexplicably making certain valuations, possibly because of inherited altruistic tendencies. We may "learn the hard way" that some actions generate unacceptable consequences. Or we may reflect upon our own and others’ "theories" or patterns of behavior and decide they are inconsistent. The resulting views are "tested"; we act as we think we should and evaluate the consequences of those actions on ourselves and on others. We thereby correct our mistakes in light of the test of time.

Of course people make different moral judgments; of course we cannot resolve these differences by using some algorithm which is itself beyond judgement. We have no vantage point outside human experience where we can judge right and wrong, good and bad. But then we don’t have a vantage point from where we can be philosophical relativists either.

We are left within the real world, trying to cope with ourselves, with each other, with the world, and with our own fallibility. We do not have all the moral answers; nor do we have an algorithm to discern those answers. Neither do we possess an algorithm for determining correct language usage but that does not make us throw up our hands in despair because we can no longer communicate.

If we understand ethics in this way, we can see, I think, the real value of ethical theory. Some people, talk as if ethical theories give us moral prescriptions. They think we should apply ethical principles as we. would a poultice: after diagnosing the ailment, we apply the appropriate dressing. But that is a mistake. No theory provides a set of abstract solutions to apply straightforwardly. Ethical theories are important not because they solve all moral dilemmas but because they help us notice salient features of moral problems and help us understand those problems in context.

The author asserts that the true value of ethical theory lies in（）

A. its prescriptive power

B. its diagnostic function

C. its effectiveness in resolving moral dilemmas

D. its relevance to the situation