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简述制定资产评估准则的必要性。

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Theagriculturalrevolutioninthe19thcenturyinvolvedtwothings:theinventionoflabor-savingmachineryandthedeyelopmentofscientificagriculture.Labor-savingmachinerynaturallyappearedfirstwherelaborwasscarce.“InEurope,”saidThomasJefferson,“theobjectistomakethemostoftheirland,laborbeingabundant:hereitistomakethemostofourlabor,landbeingabundant.”ItwasinAmerica,therefore,thatthegreatadvancesin19thcenturyagriculturalmachineryfirstcame. Attheopeningofthecentury,withtheexceptionofacrudeplowfarmerscouldhavecarriedpracicallyalloftheexistingagriculturalimplementsontheirbacks;by1860,mostofthemachineryinusetodayhadbeendesignedinanearlyform.Themostimportantoftheearlyinventionswastheironplow.Asearlyas1790CharlesNewboldofNewJerseyhadbeenworkingontheideaofacast-ironplowandspenthisentirefortuneinintrodueinghisinvention.Thefarmers,however,wouldhavenoneofit,claimingthattheironpoisonedthesoilandmadetheweedsgrow.Nevertheless,manypeopledevotedtheirattentiontotheplow,untilin1869JamesOliverofSouthBend,Indiana,turnedoutthefirstchilled-stillplow.? 1.Whatisthemaintopicofthepassage? a.Theneedforagriculturaladvancestohelpfeedagrowingpopulation. b.Thedevelopmentofsafermachinesdemandedbythelabormovement. c.Machinerythatcontributedtotheagriculturalrevolution. d.NewJerseyasaleaderintheagriculturalrevolution. 2.Theexpression“makethemostof”inLine4isclosestinmeaningtowhichofthefollowing? a.getthebestyieldfrom b.raisethepriceof c.makefulluseof d.earnalivingon 3.WhichofthefollowingcanbeinferredfromwhatThomasJeffersonsaid? a.EuropewaschangingmorequicklythanAmerica. b.EuropehadgreaterneedoffarmmachinerythanAmericadid. c.Americawasfinallyrnningoutofgoodfarmland. d.TherewasashortageofworkersonAmericanfarm. 4.Itcanbeinferredthatthewaord“here”inLine4refersto_____.a.Europe b.America c.NewJersey d.Indiana 5.Whatpointistheautormakingbystatingthatfarmerscouldcarrynearlyalltheirtoolsontheirbacks? a.Farmershadfewtoolsbeforetheagriculturalrevolution b.Americansweretraditionallyself-reliant. c.Lifeonthefarmwasextremelydifficult. d.Newtoolsweredesignedtobeportable.
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