[揽瓜阁逻辑小分队] day116

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PBkk

Day 116
1.        会计
There are two basises of accounting, cash basis and accrual basis. On the accrual basis, revenue is recognized only when cash related to a transaction is received whether the transaction has been completed or not. On the other hand, the accrual basis requires revenue to be recognized as soon as the transaction is completed even if payment is not received until one year later. Because of the difference, the company will see a jump in its revenue if it switches from the cash basis to accrual basis.
Infer
Companies ususally received cash before the transaction is completed, and business is always always expanding.



2.        站立猩猩
关于灵长类动物什么时候开始 walk upright。说猩猩还是猿类吧， 会爬树，于是推断它们是生活在灌木还是乔木（一个 C 开头的单词）（←个人猜
测 Coniferous shrub，针叶灌木）之后才开始直立行走的。这个论断与之前说它们是生活在 savanna（←无树平原）之后才直立行走这个论断是相反的。问WEAKEN
C: 这个论断与之前说它们是生活在 savanna（←无树平原）之后才直立行走这个论断是相反的
Weaken:
- 原理：选项说明灵长类动物确实是在savanna之后才开始直立行走的：会爬树并不意味着可以直立行走，因为爬树需要四肢灵活等等。

3.        消失的财政计划员
一般来说，一个 state regulations （可能中间出现过 specificy）必 须包括神马 financial planner。 accountant 和 bank holder, 然而有个州的 regulation 却没有 financial planner,而且这个州声称他们不需要 financial planner，since 填空。



C: 不需要financial planners:
Support:
- 原理：因为有人可以多职业代替了；或者该地的regulation确实对于planner不需要。