在物价持续上升时,采用先进先出法核算发生存货的成本,会低估企业当期利润和期末结存存货的价值。()
背景资料
安装公司承接某商务楼的机电安装工程,工程主要内容是通风与空调,建筑给排水、建筑电器和消防等工程。
安装公司项目部进场后,依据合同和涉及要求,编制了施工组织涉及,内容有:各专业工程主要工作量、施工进度总计划、项目成本控制措施和项目信息管理措施等。项目部编制施工组织设计并报安装公司审批,安装工公司以施工组织设计中的项目成本控制措施不够完善为由,要求项目不么修改后重新报送。施工组织设计修改后得到安装公司批准。
通风空调风管采用工厂化预制,在风管批量制作之前,项目部检验了风管的制作工艺,对风管进行了严密性实验:风管系统安装完成后,项目部对主、干风管分段进行了漏光实验。项目部报监理验收时,监理认为项目部对风管实验与检测项目不全,要求项目部完善实验与检测项目。
通风空调工程安装。实验调整合格,在试运行验收中部分房间的风机盘管有地税现象,经检查是冷凝水管道的坡度不够,造成风机盘管道的冷凝水溢出。经返工,通风空调工程试运行验收合格。
某工程在北方城市郊区,工期18个月,范围包括土建施工,建筑给排水,通风与空调和建筑智能化工程等,合同价13000万元。通过招标确认该工程由具有施工总承包资质的A公司总承包,经业主同意,A公司将通风与空调和建筑智能化工程分包给具有相应资质的B公司承包,合同约定空调设备、电动调节阀、风阀驱动器均由B公司采购安装。
A公司项目部根据安全生产管理职责及制度,成立了由项目总工程师担任组长的安全生产领导小组并配备了2名专职安全管理员。为配合A公司施工进度,B公司投入项目施工人员65名,并委派2名现场技术员兼顾现场的安全巡查和管理。监理工程师在现场检查时,发现第一批空调金属矩形风管弯头制作如图3-1所示,部分风管因咬口形式选择不当存在咬口开裂的质量问题。泵房内某处水平主管和立管接管方式如图3-2所示。

该项目部分区域采用埋地盘管低温热水辐射供暖,盘管工作压力为0.3MPa,在对盘管进行隐蔽前检查时,发现地面下敷设的盘管有几处接头,试压记录显示盘管试验压力为0.45MPa。
【背景资料】某矿建公司承接了一个立井井筒工程项目。在井筒施工准备期间,项目经理发现其整体液压模板圆度不够,最小直径刚好和井筒直径一致,而最大直径则比井筒直径大120mm。项目经理汇报后,经过现场整形,模板没有再次验收就投入使用。在井筒施工开始后,由于施工准备不充分,没有试模,一直到井筒施工80m后才开始预留混凝土试块。在井筒施工到200m深度时,井筒上部淋水逐渐增大,且工作面及岩帮涌水也增大,项目部在没有采取措施的情况下继续浇筑混凝土施工。在浇筑混凝土过程中,由于不对称浇筑造成跑模事故,使井筒局部半径小于设计半径,经处理后达到合格,但脱模后蜂窝麻面现象严重,许多地方因漏振产生了大量的空洞且局部有露筋现象。继续施工50m后,发现上部淋水突然增大,经检查发现井筒深度200m处井筒开裂。经测定混凝土强度没有达到设计标准。
Think of those fleeting moments when you look out of an aeroplane window and realise that you are flying, higher than a bird. Now think of your laptop, thinner than a brown-paper envelope, or your cellphone in the palm of your hand. Take a moment or two to wonder at those marvels. You are the lucky inheritor of a dream come true.
The second half of the 20th century saw a collection of geniuses, warriors, entrepreneurs and visionaries labour to create a fabulous machine that could function as a typewriter and printing press, studio and theatre, paintbrush and gallery, piano and radio, the mail as well as the mail carrier. (41)____________.
The networked computer is an amazing device, the first media machine that serves as the mode of production, means of distribution, site of reception, and place of praise and critique. The computer is the 21st century's culture machine.
But for all the reasons there are to celebrate the computer, we must also tread with caution. (42)_____________I call it a secret war for two reasons. First, most people do not realize that there are strong commercial agendas at work to keep them in passive consumption mode. Second, the majority of people who use networked computers to upload are not even aware of the significance of what they are doing.
All animals download, but only a few upload. Beavers build dams and birds make nests. Yet for the most part, the animal kingdom moves through the world downloading. Humans are unique in their capacity to not only make tools but then turn around and use them to create superfluous material goods - paintings, sculpture and architecture - and superfluous experiences - music, literature, religion and philosophy. (43)_________________
For all the possibilities of our new culture machines, most people are still stuck in download mode. Even after the advent of widespread social media, a pyramid of production remains, with a small number of people uploading material, a slightly larger group commenting on or modifying that content, and a huge percentage remaining content to just consume. (44)______________
Television is a one-way tap flowing into our homes. The hardest task that television asks of anyone is to turn the power off after he has turned it on.
(45)__________________
What counts as meaningful uploading? My definition revolves around the concept of "stickiness" - creations and experiences to which others adhere.
[A]. Of course, it is precisely these superfluous things that define human culture and ultimately what it is to be human. Downloading and consuming culture requires great skills, but failing to move beyond downloading is to strip oneself of a defining constituent of humanity.
[B]. Applications like tumblr.com, which allow users to combine pictures, words and other media in creative ways and then share them, have the potential to add stickiness by amusing, entertaining and enlightening others.
[C]. Not only did they develop such a device but by the turn of the millennium they had also managed to embed it in a worldwide system accessed by billions of people every day.
[D]. This is because the networked computer has sparked a secret war between downloading and uploading - between passive consumption and active creation - whose outcome will shape our collective future in ways we can only begin to imagine.
[E]. The challenge the computer mounts to television thus bears little similarity to one format being replaced by another in the manner of record players being replaced by CD players.
[F]. One reason for the persistence of this pyramid of production is that for the past half-century, much of the world's media culture has been defined by a single medium - television - and television is defined by downloading.
[G]. The networked computer offers the first chance in 50 years to reverse the flow, to encourage thoughtful downloading and, even more importantly, meaningful uploading.
【背景资料】
某城市桥梁工程,承担该工程项目的施工单位项目经理部为达到安全文明施工,预防事故的发生,在施工前制订了施工现场安全生产保证计划。施工单位在施工过程中制定了以下的安全措施:
(1)模板安装完毕后,经签认后才可浇筑混凝土。
(2)制作木支架、木拱架时,主要压力杆的纵向连接应使用搭接法。
(3)当钢筋混凝土结构的承重构件跨度大于4m时,在混凝土强度符合设计强度标准值的60%的要求后,方可拆除模板。
(4)对起重机械作业安全制定“十不吊”施工措施。
背景资料: A 公司承建某城市地铁十三号线 4 标段,标段内有车站一座,拟建轨道交通车站为地下两层三跨站,采用地下连续墙+钢支撑支护结构。本站两侧均为盾构区间,车站两端均为始发井。基坑周边大量居民小区建筑楼,附近地下管 线复杂,地面交通量大,行车安全、行人安全及树木、构筑物等保护要求高。 根据场地勘察报告及实地踏勘,场地主要由软土组成,为保障施工安全,项目部决定基坑内地基采用水泥土搅拌法 加固,勘察期间测得其水位埋深为 1.2m,对基坑开挖影响较大,需要进行降水施工。 项目部编制的施工组织设计有如下事项: (1)采用锁口管接头的地下连续墙的施工工序包括:①开挖沟槽②吊放钢筋笼③下导管④吊放接头管⑤拔出接头 管⑥灌注水下混凝土⑦导墙施工。

(2)项目部针对基坑开挖工程编制了专项施工方案,在施工中,基坑监测显示基坑变形过大,造成基坑外土体及 邻近建(构)筑物等沉降。