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【单选题】
The Nature and Influence of the Declaration of IndependenceThe Declaration of Independence was written largely byJefferson,who had displayed talent as a political philosopher and polemicist in his A Summary View of the Rights of British America, published in 1774. At the request of his fellow committee members he wrote the first draft. The members of the committee made a number of merely semantic changes, and they also expanded somewhat the list of charges against the king. The Congress made more substantial changes, deleting a condemnation of the British people, a reference to “Scotch & foreign mercenaries” (there were Scots in the Congress), and a denunciation of the African slave trade (this being offensive to some Southern and New England delegates).It can be said, as Adams did, that the declaration contained nothing really novel in its political philosophy, which was derived from John Locke, Algernon Sidney, and other English theorists. James Madison offered a different perspective: “The object was to assert, not to discover truth,” he said. It may also be asserted that the argument offered was not without flaws in history and logic. Substantially abandoning contention on the basis of the rights of Englishmen, the declaration put forth the more fundamental doctrines of natural rights and of government under social contract. Claiming that Parliament never truly possessed sovereignty over the colonies and that the crown of right exercised it only under contract, the declaration contended that George III, with the support of a “pretended” legislature, had persistently violated the agreement between himself as governor and the Americans as the governed. A long list of accusations was offered toward proving this contention. The right and duty of revolution were then invoked.The defects in the Declaration of Independence are not sufficient to force the conclusion that the document is unsound. On the contrary, it was in essence morally just and politically valid. If the right of revolution cannot be established on historical grounds, it nevertheless rests solidly upon ethical ones. The right of the colonists to government ultimately of their own choice is valid. Some of the phrases of the declaration have steadily exerted profound influence in the United States, especially the proclamation, “We hold these truths to be self-evident, that all men are created equal, that they are endowed by their Creator with certain unalienable rights, that among these are life, liberty and the pursuit of happiness.” Although the meanings of these phrases, together with conclusions drawn from them, have been endlessly debated, the declaration has served to justify the extension of American political and social democracy. The Declaration of Independence has also been a source of inspiration outside the United States. It encouraged Antonio de Nariño and Francisco de Miranda to strive toward overthrowing the Spanish empire in South America, and it was quoted with enthusiasm by the Marquis de Mirabeau during the French Revolution. It remains a great historical landmark in that it contained the first formal assertion by a whole people of their right to a government of their own choice. What Locke had contended for as an individual, the Americans proclaimed as a body politic. Moreover, they made good the argument by force of arms.Since 1952 the original parchment document of the Declaration of Independence has resided in the National Archives exhibition hall in Washington, D.C.19. In terms of the Declaration of Independence, which statement is true?
A.
It was compiled by Jefferson independently.
B.
It represented brand-new political philosophy of the newly born US.
C.
It was targeted to challenge George III and defend the natural human right.
D.
Its far-reaching influence only made difference inside the US.
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【判断题】已知某种商品是A、B、C三种生产要素结合的产物,当它们同时增加1个单位时,该种商品的产量增加3个单位。这表明生产要素的边际实物产量为3。 (    )
A.
正确
B.
错误
【多选题】在添加新硬件时,不但要将硬件和计算机连接,还要安装它的( ),( )的硬件设备不需要用户进行手动的安装。
A.
硬件驱动程序
B.
硬件配置文件
C.
即插即用
D.
非即插即用
【单选题】已知某数X的原码为10110100B,它的反码是
A.
10110100B
B.
00110100B
C.
11001011B
D.
11001100B
【多选题】下列有关多次交易实现同一控制的企业合并(不属于一揽子交易)的相关处理,表述不正确的有( )。
A.
合并日应按照合并后应享有被合并方净资产在最终控制方合并财务报表中的账面价值的份额确定长期股权投资的初始投资成本
B.
个别报表中,合并日之前持有的股权投资,因采用权益法核算或金融工具确认和计量准则核算而确认的其他综合收益,应于合并日转入资本公积(资本溢价或股本溢价)
C.
个别报表中,合并日之前持有的股权投资,因采用权益法核算而确认的被投资方净资产中除净损益、其他综合收益和利润分配以外的所有者权益其他变动,应于合并日转入当期损益
D.
合并报表中,合并方在达到合并之前持有的长期股权投资,在取得原股权日与合并方和被合并方向处于同一最终控制之日孰晚日起至合并日之间已确认有关损益、其他综合收益和其他所有者权益变动,应分别冲减比较报表期间的期初留存收益或当期损益
【判断题】已知某种商品是A、B、C三种生产要素结合的产物,当它们同时增加1个单位时,这种商品的产量增加3个单位。这表明生产要素的边际实物产量为3。
A.
正确
B.
错误
【单选题】用止血带四肢轮扎的急性肺水肿病人,止血带轮流放松的时间是
A.
轮扎后5~10分钟
B.
轮扎后l0~15分钟
C.
轮扎后l5~20分钟
D.
轮扎后20~25分钟
E.
轮扎后25~30分钟
【判断题】在添加新硬件时,不但要将硬件和计算机连接,还要安装硬件的驱动程序。
A.
正确
B.
错误
【单选题】在Windows中添加新硬件时,不但要将硬件和计算机连接,还要安装硬件的( )。
A.
诊断程序
B.
驱动程序
C.
加速程序
D.
解压程序
【判断题】已知某种商品是A、B、C三种要素结合的产物,当它们同时增加1个单位时,该种商品的产量增加3个单位。这表明生产要素的边际产量为3
A.
正确
B.
错误
【单选题】以下有关分析程序在风险评估程序中的具体运用表述,不恰当的是( )。
A.
注册会计师可以将分析程序与函证和监盘程序结合运用,以获取对被审计单位及其环境的了解,识别和评估财务报表层次及具体认定层次的重大错报风险
B.
在运用分析程序时,注册会计师应重点关注关键的账户余额、趋势和财务比率关系等方面,对其形成一个合理的预期,并与被审计单位记录的金额、依据记录金额计算的比率或趋势相比较
C.
如果分析程序的结果显示的比率、比例或趋势与注册会计师对被审计单位及其环境的了解不一致,注册会计师应当考虑其是否表明被审计单位的财务报表存在重大错报风险
D.
注册会计师无须在了解被审计单位及其环境的每一方面都实施分析程序
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