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问题 单项选择题

某水泥厂因技术问题使水泥质量达不到国家标准，该厂用其他厂家生产的水泥换上自己包装后，作为样品与采购方签订合同，则该合同属于( )。

A．采取欺诈手段

B．采取胁迫手段

C．无效代理

D．超越经营范围

答案

参考答案：A

多项选择题

5.Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:

(c) The directors of Greenfields have decided not to provide the audit firm with the written representation for the warranty provision as they feel that it is unnecessary.Required:Explain the steps the auditor of Greenfields Co should now take and the impact on the audit report in relation to the refusal to provide the written representation. (5 marks)
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单项选择题

个人财产权绝不是人的身外之物，不仅仅用来满足人类生存和享受的需要，它还是人类文明的内在组成部分，是与个人的自由、权利和社会的进步不可分割地联系在一起的。
没有个人财产权，个人就要受制于他人或组织，处于服从、被强制状态。在此状态下，个人不可能具有独立的人格、尊严，不可能拥有自己的价值观念和道德信仰。所以，没有个人财产权，就没有自由、权利和道德。
个人财产权与市场经济密不可分，它既是市场经济中的要素——诚信、契约、贸易、竞争、利润等人类文明价值产生的渊源，又是维护这些文明价值的保证。没有个人财产权，必然是权力至上。在此背景下，个人只得通过权力获得财产，或通过权力剥夺别人的财产。而这种源于权力的财产由于缺乏获得的正当性，不可能赢得人们的认可。
经验告诉人们，如果否定个人财产权，我们看到的不是“公而忘私”，而是私欲不受遏制的膨胀，是人与人之间的相互争斗和随之伴生的人类一系列罪恶。
个人财产权应同言论、信仰自由等人类基本权利一样，居于被优先和特别保护的地位。只有个人财产权得到保障，其他的权利才能得到保障或才有实现的可能，否则，不仅将失去既已获得的权利，而且我们希望实现的权利也将变得毫无实现的可能。

被优先和特别保护的人类基本权利不包括：

A．个人拥有合法财产的权利

B．通过权力获得财产的权利

C．个人言论自由的权利

D．个人信仰自由的权利
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