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渠道招商策划指确定商业伙伴的选择标准，采取一定的招商方式选择合适的分销商。()

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关于证据，下列说法不正确的有（）。

A. 对当事人逾期提交证据，且理由不成立，人民法院根据不同情形可以不予采纳
B. 在证据交换的过程中，对有异议的证据，不予采纳
C. 未经质证的证据，不能作为认定案件事实的依据
D. 鉴定人应当出庭接受当事人质询

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请简述分销渠道策划的内容。

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若公司存在潜在普通股，在计算稀释每股收益时如何对分子和分母进行调整？

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请根据短文的内容，回答题。
Right and Wrong
Suppose you work in a library, checking people&39;s books as they leave, and a friend asks you to let him steal a hard-to-find reference book that he wants to own.＜br＞
You might hesitate to agree for various reasons. You might be afraid that he&39;ll be caught, and that both you and he will then get into trouble. You might want the book to stay in the library so that you can read it yourself.＜br＞
But you may also think that what he proposes is wrong -- that he shouldn&39;t do it and you shouldn&39;t help him. If you think that, what does it mean and what, if anything, makes it true？＜br＞
To say it&39;s wrong is not just to say it&39;s against the rules. There can be bad rules which stop what isn&39;t wrong-- like a company rule against criticizing the boss. A rule can also be bad because it requires something that is wrong--like a law that looks down upon black people in hotels and restaurants. The ideas of wrong and right are different from the ideas of what is and is not against the rules.＜br＞
If you think it would be wrong to help your friend steal the book, then you will feel uncomfortable about doing it: in some way you won&39;t want to do it, even if you are also unwilling to refuse to help a friend. Where does the desire not to do it come from？ What is its motive behind it？＜br＞
There are various ways in which something can be wrong, but in this case, if you had to explain it, you&39;d probably say that it would be unfair to other users of the library. They may be just as interested in the book as your friend is, but read it in the reference room, where anyone who needs it can find it.＜br＞
These thoughts have to deal with effects on others -- not necessarily effects on their feelings,since they may never find out about it, but some kind of damage. In general, the thought that something is wrong depends on its impact not just on the person who does it but on other people.＜
The following may be the reasons why the librarian does not want to help his friend EXCEPT that __________. 查看材料

A. he is afraid that his friend might get into trouble.
B. he himself might get into trouble.
C. he believes it is wrong to help one"s poor friend.
D. he wants to read the book himself.

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