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( )原则是企业在面临不确定因素的情况下作出职业判断时,不高估资产或收益也不低估负债或费用。

A. 客观性原则
B. 明晰性原则
C. 谨慎性原则
D. 重要性原则

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单位内部会计监督的主体是( )。

A. 审计人员
B. 单位负责人
C. 会计机构、会计人员
D. 会计师机构负责人

The Headland Hypothesis argues that foraging or non-agricultural tribeshave been unable to collect adequate carbohydrates in the rain forest due to itslack of starch producing species, and were thus forced to develop tradeLine relationships with agriculturalists. This hypothesis has been shown to rest on(5) impossibly idealized conceptions of virgin rain forest, forager behavior andhistory, such that one may argue something diametrically different: millennia oftrade relationships with agricultural peoples have led to changes in foragerbehaviors and in the composition of the forests they inhabit. Supposing thathumans modify their environments in ways that are generally favorable toward(10) their continued survival, it follows that an increased reliance on agriculturalistsfor carbohydrates might lead to the gradual disappearance of rain foreststarches. Horticulturalists are likely to dedicate the majority of their effortstoward staple starch crops such as rice or wheat, which in some environmentsmay provide a more efficient source of carbohydrates than does foraging.(15) Foragers, then, would be inclined to assume the "professional primitive" role,and trade more tasty and nutritious rain forest resources such as meat and fruitin exchange for carbohydrates, as Headland himself observed in a multitude ofcultures around the world.Foragers may have also lost some of their knowledge and technologies(20) related to carbohydrate extraction from the rain forest, and the carbohydrate-rich rain forest species may have arrested their co-evolution with foragers,leaving the impression that rain forests have always possessed insufficientquantities of such resources to support humans. A co-evolutionary argument isnot, however, necessary to this line of reasoning, for rain forests may adapt(25) purely in terms of the quantity and availability of extant carbohydrate-richspecies, as the case of sago palms evinces in two ways. Firstly, the selectiveharvesting of some trees has been shown to have a "thinning" effect which helpsthe species to gain sunlight and to thrive, positively affecting its long-termsurvival, reproduction and distribution at the expense of carbohydrate-rich(30) species. Secondly, the sago palm has two means of reproduction: vegetatively,or through "suckers", and through seed disbursal, which whether intentionaland inadvertent is likely to increase when humans are harvesting the trees.Although sago palms are particularlv nrevalent in the areas where, for instancethe Penan foragers exploit it, there has been no study to show that this would(35) remain the case if the Penan were to move, or to cease exploiting the trees.Admittedly, this response to the Headland Hypothesis has problems, fornot all carbohydrate producing species are disbursed by seeds, nor have they allbeen shown to benefit from human foraging behaviors. Theories of co-evolutiondo, however, predict that such relationships would be likely to evolve, and the(40) simple fact that disturbing the rain forest through fire, sago harvesting, andcountless other means available to foragers can lead to better environments forcarbohydrate growth, illustrates that significant changes could have occurred inmuch less time than one might expect. The author of the passage uses the second paragraph to()

A. summarize the main point of the refutation to the argument discussed in the passage
B. explain why the hypothesis under criticism in the passage has been disparaged by critics
C. suggest an alternate explanation that undermines the premises of the hypothesis critiqued in the passage
D. introduce a hypothesis that will be discussed in detail later in the passage
E. present evidence that is intended to qualify the critique of the hypothesis being discussed in the passage

The Headland Hypothesis argues that foraging or non-agricultural tribeshave been unable to collect adequate carbohydrates in the rain forest due to itslack of starch producing species, and were thus forced to develop tradeLine relationships with agriculturalists. This hypothesis has been shown to rest on(5) impossibly idealized conceptions of virgin rain forest, forager behavior andhistory, such that one may argue something diametrically different: millennia oftrade relationships with agricultural peoples have led to changes in foragerbehaviors and in the composition of the forests they inhabit. Supposing thathumans modify their environments in ways that are generally favorable toward(10) their continued survival, it follows that an increased reliance on agriculturalistsfor carbohydrates might lead to the gradual disappearance of rain foreststarches. Horticulturalists are likely to dedicate the majority of their effortstoward staple starch crops such as rice or wheat, which in some environmentsmay provide a more efficient source of carbohydrates than does foraging.(15) Foragers, then, would be inclined to assume the "professional primitive" role,and trade more tasty and nutritious rain forest resources such as meat and fruitin exchange for carbohydrates, as Headland himself observed in a multitude ofcultures around the world.Foragers may have also lost some of their knowledge and technologies(20) related to carbohydrate extraction from the rain forest, and the carbohydrate-rich rain forest species may have arrested their co-evolution with foragers,leaving the impression that rain forests have always possessed insufficientquantities of such resources to support humans. A co-evolutionary argument isnot, however, necessary to this line of reasoning, for rain forests may adapt(25) purely in terms of the quantity and availability of extant carbohydrate-richspecies, as the case of sago palms evinces in two ways. Firstly, the selectiveharvesting of some trees has been shown to have a "thinning" effect which helpsthe species to gain sunlight and to thrive, positively affecting its long-termsurvival, reproduction and distribution at the expense of carbohydrate-rich(30) species. Secondly, the sago palm has two means of reproduction: vegetatively,or through "suckers", and through seed disbursal, which whether intentionaland inadvertent is likely to increase when humans are harvesting the trees.Although sago palms are particularlv nrevalent in the areas where, for instancethe Penan foragers exploit it, there has been no study to show that this would(35) remain the case if the Penan were to move, or to cease exploiting the trees.Admittedly, this response to the Headland Hypothesis has problems, fornot all carbohydrate producing species are disbursed by seeds, nor have they allbeen shown to benefit from human foraging behaviors. Theories of co-evolutiondo, however, predict that such relationships would be likely to evolve, and the(40) simple fact that disturbing the rain forest through fire, sago harvesting, andcountless other means available to foragers can lead to better environments forcarbohydrate growth, illustrates that significant changes could have occurred inmuch less time than one might expect. The tone of the author of the passage in describing theories of co-evolution can best be described as one of()

A. appreciation of the theory's ability to explain the disappearance of certain carbohydrate-rich plant species
B. admiration for the theory's refutation of the seed-disbursal theory of the disappearance of the carbohydrate-rich plant species
C. skepticism toward the theory's ability to account for the evolution of trade relations between agriculturalists and foragers
D. annoyance at the theory's failure to account for such phenomenon as the success of the sago palm
E. concern that the theory may be insufficient to discredit the Headland Hypothesis

Taking the nation-state as our point of spatial reference, we can differentiatenot only between historiographies on a sub-national level likevillages and cities, but units on a supra-national level. Applied to concrete formsLine of historiography, however, we confront at least three kinds of problems that(5) complicate this scheme, the first of which, the ideological load of some spatialconcepts, was put on the agenda by Edward Said’s analysis of the notion of the"Orient". Said has shown that though most spatial concepts initially appear quiteneutral and innocent, they often carry important ideological and politicalimplications. Like "the Orient", the notion of "the primitive", "the savage"(10) and the "barbarian" have fulfilled similar ideological functions in the colonialencounter, because—like "the Orient"—they were used as the justification ofthe domination of "the primitive" by its supposed opposite: the "civilized" partof the world.The second problem is that the spatial scope of a historical work is not(15) always what it seems, especially instances when we would like to assess therelationship between regional and national historiographies. The microcosm ofthe region functions may sometimes be substituted illegitimately for themacrocosm of the nation—take for instance, the confusion of Holland for thewhole of the Netherlands, a problem that has complicated the classification of(20) historiographies on basis of spatial markers. The third and perhaps mosttroubling problem in our spatial scheme is the essentially contested character ofits central concept: the nation. The nation belongs to the same category asnotions like "freedom" and "democracy" that also refuse unambiguous definitionand the fundamental problem in the discourse on the nation is that the nation(25) does not necessarily coincide with the state or even with the nation-state.Sometimes spatial units at a sub-state level, like provinces or tribal areas arerepresented as nations, and sometimes nations are represented as supra-nationalunits, units exceeding the borders of a nation-state.It is not the task of professional historians to solve these practical issues—(30) this is a matter of politics—but to clarify the different historical representationsin each case. Historians do not have a special task in solving political problems,but as professional specialists of the past they have the task of clarifying thehistorical roots of political problems, a practice that amounts to theidentification and the integration of the different and often conflicting(35) perspectives pertaining to present day issues. It is neither realistic norreasonable to expect consensus in historiography; as in politics, the most wecan strive for is a sound knowledge of the different points of view, leading to amaximum of empathy and to mutual understanding of past and present positions. The passage supplies information for answering which of the following questions()

A. What do historiographers consider to be the precise difference between a nation and a nation-state
B. What concepts in the field of historiography are considered unambiguous
C. Are tribal areas without national spatial markers ever represented as nations
D. What is an example of a nation represented in supra-national units
E. How does the establishment of national spatial boundaries produce political problems

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