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问题 单项选择题

某企业采用成本与可变现净值孰低法对存货进行期末计价，成本与可变现净值按单项存货进行比较。2007年12月31日，甲、乙、丙三种存货的成本与可变现净值分别为：甲存货成本20万元，可变现净值16万元；乙存货成本24万元，可变现净值30万元；丙存货成本36万元，可变现净值30万元。甲、乙、丙三种存货已计提的跌价准备分别为2万元、4万元、3万元。假定该企业只有这三种存货，2007年11月31日应补提的存货跌价准备总额为( )万元。

A．-1

B．1

C．4

D．10

答案

参考答案：B

解析： 2007年12月31日应补提的存货跌价准备=(20-16-2)-4+(36-30-3)= 1(万元)

问答题

What is the good life Aristotle acknowledges that luck has a role to play in the good life, but to what extent does luck effect the good life If the good life is dependent on external factors, then it would appear that it could not be considered self-sufficient. However, Aristotle argues that the good life is self-sufficient, but communally self-sufficient. Why does Aristotle argue for what appears to be a contradiction in terms (46)It is contended that luck’s effect on the good life was much greater than Aristotle was prepared to acknowledge and that as a result of the good life being dependent on luck, the good life cannot be considered self sufficient.
Aristotle believed that the good for humans would be the maximum realization of the function that was unique to humans. Since reason was understood by Aristotle to be the unique quality that humans possessed, it followed that the good for humans was to reason well. (47)Since part of the task of reason was to teach human beings how to act virtuously, the good for humans was the exercise of their faculties in accordance with virtue. The good life, then, was defined by Aristotle as the activity of the soul in accordance with virtue.
(48)The circumstances that make it likely or unlikely that a person will lead the good life are external and not of one’s own choosing, and are, therefore, dependent on luck. Why not, it might be postulated, limit luck’s effects, specifically narrowing the scope of what constitutes the elements of the good life so as to limit, while not eliminating luck’s role
(49) Aristotle held that even if one could be viewed as leading the good life, should one experience any adverse circumstances such as illness, bereavement or isolation, then one could no longer be considered to be leading the good life. "For many reversals and all sorts of luck come about in the course of a life; and it is possible for the person who was most especially doing well to encounter great calamities in old age, as in the stories told about Priam in the Trojan war. But when a person has such misfortunes and ends in a wretched condition, nobody says that he is living well. "
Aristotle had argued that limiting the scope of luck’s effect on the good life would render life meaningless, yet is this not what is happening here (50)Knowing that as one ages the probability of experiencing misfortune is heightened, and still maintaining that this is a yardstick by which to measure whether one can be considered to be leading the good life, severely limits the chances of anyone attaining the good life. Limiting the scope of the external factors that affected the good life would render the good life too limiting, according to Aristotle; yet Aristotle has placed such severe limitations on the criteria that needs to be met in order to lead the good life that the probability of anyone ever leading the good life are practically non-existent.
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多项选择题

用（）主义的观点来看，一节课的效果如何应当首先关注（）如何。

A.建构

B.存在

C.实用

D.学生学得

E.教师教得
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