试题与答案

阴偏衰多见于() A.心 B.脾 C.肾 D.心 E.肝

题型:单项选择题 A1型题

题目:

阴偏衰多见于()

A.心

B.脾

C.肾

D.心

E.肝

答案:

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下面是错误答案,用来干扰机器的。

参考答案:即权利原则,意思是主体的贡献等于或者不小于(≥)应得的权益,类似于“按劳分配”原则——多劳多得,少劳少得,不劳动者不得食。

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题型:单项选择题

Passage Three

The age at which young children begin to make moral discriminations about harmful actions committed against themselves or others has been the focus of recent research into the moral development of children. Until recently, child psychologists supported pioneer developmentalist Jean Piaget in his hypothesis that because of their immaturity, children under age seven do not take into account the intentions of a person committing accidental or deliberate harm, but rather simply assign punishment for transgressions on the basis of the magnitude of the negative consequences causeD. According to Piaget, children under age seven occupy the first stage of moral development, which is characterized by moral absolutism (rules made by authorities must be obeyed) and imminent justice (if rules are broken, punishment will be meted out). Until young children mature, their moral judgments are based entirely on the effect rather than the cause of a transgression. However, in recent research, Keasey found that six-year-old children not only distinguish between accidental and intentional harm, but also judge intentional harm as naughtier, regardless of the amount of damage produced. Both of these findings seem to indicate that children, at an earlier age than Piaget claimed, advance into the second stage of moral development, moral autonomy, in which they accept social rules but view them as more arbitrary than do children in the first stage.

Keasey’s research raises two key questions for developmental psychologists about children under age seven: do they recognize justifications for harmful actions, and do they make distinctions between harmfulacts that are preventable and those acts that have unforeseen harmful consequences Studies indicate that justifications excusing harmful actions might include public duty, serf-defense, and provocation. For example, Nesdale and Rule concluded that children were capable of considering whether or not an aggressor’s action was justified by public duty: five year olds reacted very differently to "Bonnie wrecks Arm’s pretend house" depending on whether Bonnie did it "so somebody won’t fall over it" or because Bonnie wanted "to make Ann feel bad". Thus, a child of five begins to understand that certain harmful actions, though intentional, can be justified; the constraints of moral absolutism no longer solely guide their judgments.

Psychologists have determined that during kindergarten children learn to make subtle distinctions involving harm. Darley observed that among acts involving unintentional harm, six-year-old children just entering kindergarten could not differentiate between foreseeable, and thus preventable, harm and unforeseeable harm for which the perpetrator cannot be blamed. Seven months later, however, Darley found that these same children could make both distinctions, thus demonstrating that they had become morally autonomous.

Which of the following best describes the passage as a whole ?()

A.An outline for future research

B.An expanded definition of commonly misunderstood terms

C.An analysis of a dispute between two theories

D.A discussion of research findings in an ongoing inquiry

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题型:多项选择题

(一)资料
甲公司新研发的一项产品在国际市场上十分畅销,于是20××年5月,甲公司为扩大生产规模,在乙地区设立了分公司,委派当地人员王某担任该分公司的经理,本部直接委派会计人员李某前往担任分公司的会计。生产与存货业务是企业生产经营活动中的主要业务之一,也是生产经营的主要环节。因此,审计人员着重对该分公司的生产与存货循环业务进行了审计。
(1)经审计人员审查,该分公司的生产与存货业务循环包括以下主要过程:①制定和批准生产计划;②申请和发出材料;③存货管理;④产成品销售出库。
(2)审计人员在审查该分公司的内部控制时,发现:①为了防止不合格产品入库和售出,产成品生产与检验相互独立;②为了保证盘点真实性,存货盘点由独立于保管人员之外的其他部门人员定期进行;③采购部门负责验收、保管购入的原材料;④永续盘存记录由财会部门负责。
(3)审计人员对该分公司的存货计价进行审查,其着手点为存货采购、发出和截止期三方面。
(4)在进行生产与存货业务循环内部控制测试的基础上,审计人员明确实质性测试的目标,围绕审计目标收集审计证据,证实有关账户余额、发生额的真实性和正确性,及其在会计报表上披露的正确性。
(5)审计人员运用分析性复核方法检查产品成本总体合理性。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

审计人员运用分析性复核方法检查产品成本总体合理性时,应分析比较的主要内容有( )。

A.分析比较近期各年度和本年度各个季度制造费用总额及其构成,判断制造费用及其构成的总体合理性

B.分析比较近期各年度和本年度各个季度直接材料费,判断直接材料费的总体合理性

C.分析比较各月材料和产品成本差异率,判断是否存在人为调节生产成本和存货余额的可能

D.分析比较近期各年度和本年度各个月份产品生产成本总额及单位生产成本,以判断本期生产成本的总体合理性

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