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要求：根据资料，不考虑其他条件，回答下述下列各题。 甲公司20×3年1月1日与债务人乙公司达成协议，同意乙公司以非现金资产抵偿70%债务并将剩余债务延期，甲公司该项应收债权的账面余额为1500，其中包含50应收利息，甲公司对乙公司应收债权已经坏账准备150，甲公司与乙公司达成协议相关内容如下： (1)免除50应收利息； (2)乙公司以其所拥有的专利权抵偿全部债务的40%即600，该专利权的账面余额为650，已摊销100； (3)乙公司以其所拥有的x公司股权抵偿全部债务的30%即450，该股权投资账面余额为380，占X公司有表决权股份的25%，未减值准备，当日X公司可辨认净资产公允价值为1680； (4)剩余400将由乙公司在20×3年6月30日支付且不再计息； (5)当日甲公司与乙公司办理完成该专利权的有关财产权转移手续和股权过户手续，甲公司将所取得的该专利权作为无形资产，将所取得的x公司股权长期持有且具有重大影响，甲公司分析经确认剩余400应收账款不会发生减值。 以下债务重组日债权人甲公司会计处理正确的有（ ）。A.
取得专利权初始人账价值600万元
B.
取得x公司长期股权投资应采用权益法核算，入账价值420万元
C.
取得x公司长期股权投资应采用权益法核算，人账价值450万元
D.
应确认50万元债务重组损失
E.
应确认100万元冲减坏账准备收益
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【单选题】All of the following are medical ethics theories EXCEPT:
A.
Deontological Theory
B.
Virtue Theory
C.
Autonomy Theory
D.
Teleological Theory
【多选题】How should we balance the major ethical theories against each other in bioethics?
A.
The moral theories all have their own strengths & weaknesses. Luckily our task is not to decide which is the right moral theory, it is to decide whether the actions in clinical practice makes possible are or aren't morally acceptable.
B.
Teleological theories emphasize the outcome or end; deontological theories emphasize the means or manner of the action being performed; feminist theories emphasize love, compassion, kindness, self-esteem and justice; care ethics emphasizes the individual nature of the patient, & the situation, & that those directly involved in the care will have a different perspective from others who are divorced from the situation; virtue ethics emphasizes the behavior of the professional.
C.
We are at liberty, therefore, to use all above theories (& indeed any other consideration that seems to apply so long as we have a good argument for it). If you are new to moral decision-making you might find it useful consciously to test a given moral dilemma against each of these theories in order to work out what each theory would say about it.
D.
Having worked out what each theory would say you will then be in a much better position to decide what you think. If you are going to use teleological theory, this needs to be balanced with either deontology or feminist principles. Likewise, if you are going to use deontology, balance this with teleological or care or virtue ethics.
【简答题】波特率的单位是__________,若串口工作在方式1下,一秒向外传送490帧数据,其波特率为__________。
【单选题】Benjamin Franklin believed that the virtues were ______ in character.
A.
deontological
B.
utilitarian or teleological
C.
egoistic
D.
emotional
【单选题】Teleological or consequence-oriented theories judge the rightness of a decision based on
A.
The feelings of the person making the decision
B.
The opinions of others who see the results of the decision
C.
How many people agree that the decision was right
D.
The outcome or predicted outcome of the decision
【简答题】用C语言编制微机与单片机的串行通讯程序:首先单片机向微机发送字符“ INPUT 1: LED10 ON ;INPUT 2 : LED10 OFF" ,其中1、2指字符。然后单片机等待微机键盘输入,若输入“1”,控制LED10点亮,若输入“2”,控制LED10熄灭。要求使用串行口1采用模式1进行通讯,T1作为波特率发生器,T1工作在8位自动重加载模式,SMOD=1,波特率为9600...
【单选题】According to Aristotle, the four kinds of explanation are
A.
causal, biological, metaphysical, teleological.
B.
logical, theological, formal, material.
C.
rational, dialectical, material, theological.
D.
formal, causal, material, teleological.
E.
none of the above
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