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在多个互斥方案决策中，最短计算期法是计算期统一法的一种具体方法。( )
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Many people consider the wider use of biofuels a promising way of reducing the amount of surplus carbon dioxide (CO2) being pumped into the air by the world’s mechanized transport. The theory is that plants such as sugar cane, maize (corn, to Americans), oilseed rape and wheat take up CO2 during their growth, so burning fuels made from them should have no net effect on the amount of that gas in the atmosphere.Theory, though, does not always translate into practice, and just as governments have committed themselves to the greater use of biofuels, questions are being raised about how green this form of energy really is. The latest comes from the International Council for Science (ICSU) based in Paris.The ICSU report concludes that, so far, the production of biofuels has aggravated rather than ameliorated global warming. In particular, it supports some controversial findings published in 2007 by Paul Crutzen of the Max Planck Institute for Chemistry in Germany. Dr. Crutzen concluded that most analyses had underestimated the importance to global warming of a gas called nitrous oxide (N2O). The amount of this gas released by farming biofuel crops such as maize and rape probably negates by itself any advantage offered by reduced emissions of CO2.Although N2O is not common in the Earth’s atmosphere, it is a more potent greenhouse gas than CO2 and it hangs around longer. The result is that, over the course of a century, its ability to warm the planet is almost 300 times that of an equivalent mass of CO2.N2O is made by bacteria that live in soil and water and, these days, their raw material is often the nitrogen-rich fertiliser that modern farming requires. Since the 1960s the amount of fertiliser used by farmers has increased sixfold, and not all of that extra nitrogen ends up in their crops. Maize, in particular, is described by experts in the field as a “nitrogen-leaky” plant because it has shallow roots and takes up nitrogen for only a few months of the year. This would make maize (which is one of the main sources of biofuel) a particularly bad contributor to global N2O emissions.But it is not just biofuels that are to blame. The ICSU report suggests N2O emissions in general are probably more important than had been realised. Previous studies, including those by the International Panel on Climate Change (IPCC), a United Nations-appointed body of experts, may have miscalculated their significance — and according to Adrian Williams of Cranfield University, in Britain, even the IPCC’s approach suggests that the global-warming potential of most of Britain’s annual crops is dominated by N2O emissions. Who is to blame besides biofuels（）
Questions 11 to 18 are based on the conversation you have just heard.
股票分割会对公司的资本结构和股东权益产生影响。( )
甲公司2009年通过有偿出让方式(拍卖)取得某地块的土地使用权，土地用途为高档住宅，楼面地价为3500元/m2，甲公司拟分两期建设50栋别墅。当第一期20栋于2010年竣工时，因债务纠纷，被法院裁定强制拍卖还债。拍卖行委托乙房地产估价公司评估出拍卖底价为3900元/m2。拍卖行据此进行了拍卖，成功卖出了8栋，平均成交价格为4000元/m2，其余12栋流拍。当2012年第二期30栋竣工后，建成的别墅以6100元/m2一售而空。甲公司因此指责乙房地产估价公司于2010年评出的拍卖评估底价太低，而且当时别墅的拍卖底价竟然只比2009年的楼面地价高400元/m2，远低于其当时投入的建设成本，很不合理。而乙评估公司坚持当时的估价结论是合理准确的。请问：乙评估公司坚持当时的估价结论合理准确的理由有哪些
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