题目内容

Passage Three We assumed ethics needed the seal of certainty, else it was non-rational. And certainty was to be produced by a deductive model: the correct actions were derivable from classical first principles or a hierarchically ranked pantheon of principles. This model, though, is bankrupt. I suggest we think of ethics as analogous to language usage. There are no univocal rules of grammar and style which uniquely determine the best sentence for a particular situation. Nor is language usage universalizable. Although a sentence or phrase is warranted in one case, it does not mean it is automatically appropriate in like circumstances. Nonetheless, language usage is not subjective. This should not surprise us in the least. All intellectual pursuits are relativistic in just these senses. Political science, psychology, chemistry, and physics are not certain, but they are not subjective either. As I see it, ethnical inquiry proceeds like this: we are taught moral principles by parents, teachers, and society at large. As we grow older we become exposed to competing views. These may lead us to reevaluate presently held beliefs. Or we may find ourselves inexplicably making certain valuations, possibly because of inherited altruistic tendencies. We may "learn the hard way" that some actions generate unacceptable consequences. Or we may reflect upon our own and others’ "theories" or patterns of behavior and decide they are inconsistent. The resulting views are "tested"; we act as we think we should and evaluate the consequences of those actions on ourselves and on others. We thereby correct our mistakes in light of the test of time. Of course people make different moral judgments; of course we cannot resolve these differences by using some algorithm which is itself beyond judgment. We have no vantage point outside human experience where we can judge right and wrong, good and bad. But then we don’t have a vantage point from where we can be philosophical relativists either. We are left within the real world, trying to cope with ourselves, with each other, with the world, and with our own fallibility. We do not have all the moral answers, nor do we have an algorithm to discern those answers, neither do we possess an algorithm for determining correct language usage but that does not make us throw up our hands in despair because we can no longer communicate. If we understand ethics in this way, we can see, I think, the real value of ethical theory. Some people talk as if ethical theories give us moral prescriptions. They think we should apply ethical principles as we would a poultice: after diagnosing the ailment, we apply the appropriate dressing. But that is a mistake. No theory provides a set of abstract solutions to apply straightforwardly. Ethical theories are important not because they solve all moral dilemmas but because they help us notice salient features of moral problems and help us understand those problems in context. Ethical principles are generally thought to be ______.

A. explicitly clear
B. implicitly vague
C. certain but non-rational
D. relative but not subjective

查看答案
更多问题

案例分析题W公司是一家在上海证券交易所上市的高科技公司,总股本为1.5亿股。该公司从事网络通讯产品研究、设计、生产、销售及服务等。由于公司决策层善于把握市场机会,通过强化研发适时推出适应市场需求的新产品,因此,公司近年来实现了快速增长,最近几年销售增长率平均接近40%,净资产收益率也达到20%左右。但由于高速增长带来的资金压力,公司目前面临着因奖金水平过低而导致优秀人才流失的困扰。 为实现公司的长期战略规划,并解决目前所遇到的问题,W公司拟于2011年引入股权激励制度。 要求: 如果W公司拟回购股份作为股权激励的股票来源,请计算该公司回购股份的上限。

简述金融期货交易所的组织形式。

印象管理是心理学家库利、戈夫曼等人提出的,他们认为一个个体总是希望获得别人和社会的赞同,并想控制社会交往的结果,所以,我们每个人都非常注意自己在他人面前和社交场合中的形象。这种形象包括语言、仪态、穿着、动作等。印象管理是一个社会的基本事实,每个人有意无意地都在进行印象管理。 这段文字的作者可能不赞同以下哪个观点( )

A. 形象应作为一个人最为重要的基本素质之一
B. 世界上成功的巨人们无不在乎自己的形象
C. 无论我们认为从外表衡量人是多么的肤浅和愚蠢,但社会上的人每时每刻都在根据你的服饰、发型、手势、声调、语言等自我表达方式判断着你
D. 关于形象的印象无时无刻不在影响着人的工作升迁、商业交易、人际关系甚至是自尊和自信,并最终影响内心的幸福感

案例分析题德钦股份有限公司(以下简称德钦公司)是一家以酒店、餐饮、汽车租赁、维修为主的大型企业。公司2011年发生了如下事项: (1)德钦公司为了扩大市场份额,提高汽车租赁业务的核心竞争力,2011年进行了如下并购业务: 2011年,德钦公司收购了一家中等规模的汽车租赁公司甲公司。德钦公司原拥有2万辆出租汽车,在当地占有较大的市场份额。甲公司与德钦公司曾经共同出资、共同控制一家小型汽车修理企业,除此之外两家企业没有其他相关关系。甲公司规模小,只有不足500辆出租汽车,经济效益较差。经协商,本次收购以2011年5月31日为基准日,以会计师事务所审计后的甲公司净资产的110%作为对价,德钦公司取得甲公司的全部股权,所需的审计费用10万元由德钦公司承担。 经会计师事务所审计,甲公司2011年5月31日总资产为4000万元,负债总额为500万元。经评估,公允价值与账面价值基本一致。德钦公司按净资产的110%即3850万元用银行存款支付了并购款。2011年6月1日,德钦公司派出管理人员,全面接收甲公司作为德钦公司的一个业务分部。 (2)2011年德钦公司其他股权投资情况如下: ①德钦公司处置拥有的一家酒店的股权投资,原拥有酒店80%的表决权资本,经处置后拥有酒店60%的股权。德钦公司原来的股权投资成本是2000万元,它处置的20%股权获得了800万元。德钦公司在其个别报表上计入了300万元的投资收益,同时合并报表也相应地增加了300万元的投资收益。 ②德钦公司投资于丙公司,2011年6月30日持股比例为30%,但根据公司章程的规定,德钦公司负责丙公司所有重大决策事项;德钦公司7月1日再投资后持股比例上升为70%。按照丙公司公司章程的规定,股东以其持股比例享有相应的表决权。 ③德钦公司投资于丁公司,拥有丁公司80%的表决权资本。为了进一步控制丁公司,德钦公司又继续收购了丁公司其余20%的表决权资本。已知最初获得80%股权投资的时间为2009年5月1日,最近收购20%股权的时间为2011年10月25日。德钦公司将2011年10月25日确定为合并日编制合并报表,并确认两次并购所形成的商誉。 要求: 根据资料(2)中的案例①,判断德钦公司的会计处理是否正确,并说明理由。

答案查题题库