In business, many places adopt a credit system, which dates back to ancient times. At present, purchases can be made by using credit cards. They fall into two categories: one has limited use, while the other is accepted almost everywhere. Usually the application has to be made at a bank.Once the customer starts using the card, he/she will be provided with a monthly statement of purchases by the credit company. He/she is required to pay one quarter to half of his/her credit every month.With a card, it is not necessary to save up money before an actual purchase. If the card is lost, its owner is protected. A regular and complete list of purchase received from the credit company helps the owner to remember the time and place of his/her purchases.But with the card, the owner is tempted to overspend his/her money. If this is the case, it becomes increasingly difficult for the user to keep up with the required payments, which will result in the credit card being cancelled by the credit company.Credit CardApplication: be approved by (1) .be provided monthly with: (2) .advantages offered:A) unnecessary to (3) money in advanceB) to be protected if lostpotential disadvantage:A) spending one’s money (4)B) cancellation of (5) due to overspending 3()
注册会计师张敏负责对海洋公司2007年度财务报表进行审计,在完成审计工作时,张敏需要考虑以下事项,请代为做出正确判断。 2007年10月20日,海洋公司涉及一项诉讼案。2007年12月31日,海洋公司尚未接到法院判决。公司法律顾问依据职业判断认为公司胜诉的可能性为40%,败诉的可能性为60%。如果败诉,需要赔偿的金额为480~540万元之间,另外还应承担诉讼费用6万元。除非海洋公司在资产负债表中确认的预计负债金额为( )万元,否则注册会计师张敏不能认可。
A. 486
B. 516
C. 510
D. 546
Do animals have fights This is how the question is usually put. It sounds like a useful, ground-clearing way to start. Actually,it isn’t, because it assumes that there is an agreed account of human fights, which is something the world does not have. On one view of rights, to be sure, it necessarily follows that animals have none. Some philosophers argue that fights exist only within a social contract, as part of an exchange of duties and entitlements. Therefore animals cannot have fights. The idea of punishing a tiger that kills somebody is absurd; for exactly the same reason, so is the idea that tigers have rights. However, this is only one account, and by no means an uncontested one. It denies rights not only to animals but also to some people for instance, to infants, the mentally incapable and future generations. In addition, it is unclear what force a contract can have for people who never consented to it: how do you reply to somebody who says I don’t like this contractThe point is this: without agreement on the fights of people, arguing about the fights of animals is fruitless. It leads the discussion to extremes at the outset: it invites you to think that animals should be treated either with the consideration humans extend to other humans ,or with no consideration at all. This is a false choice. Better to start with another, more fundamental, question: is the way we treat animals a moral issue at allMany deny it. Arguing from the view that humans are different from animals in every relevant respect, extremists of this kind think that animals lie outside the area of moral choice. Any regard for the suffering of animals is seen as a mistake a sentimental displacement of feeling that should properly be directed to other humans.This view, which holds that torturing a monkey is morally equivalent to chopping wood, may seem bravely logical. In fact it is simply shallow: the confused center is fight to reject it. The most elementary form of moral reasoning the ethical equivalent of learning to crawl is to weigh others’ interests against one’s own. This in turn requires sympathy and imagination: without which there is no capacity for moral thought. To see an animal in pain is enough, for most, to engage sympathy. When that happens, it is not a mistake: it is mankind’s instinct for moral reasoning in action, an instinct that should be enco Actually, it isn’t, because it assumes that there is an agreed account of human rights, which is something the world does not have.