【不定项选择题】

甲公司、乙公司和丙公司拟设立一家证券公司,注册资本5000万元,从事相关证券业务。

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【不定项选择题】

【背景资料】

某房屋建筑工程,建筑面积26800平方米,地下二 层,地上七层,钢筋混凝土框架结构,根据《建设工 程施工合同(示范文本)》(GF-2013-0201)和《建设工程监理合同(示范文本)》(GF-2012-0202), 建设单位分别与中标的施工总承包单位和监理单位签 订了施工总承包合同和监理合同。在合同履行过程中,发生了下列事件:

事件一:经项目监理机构审核和建设单位同意, 施工总承包单位将深层基坑工程分包给了具有相应资质的某分包单位。深基坑工程开工前,分包单位项目技术负责人组织编制了深基坑工程专项施工方案,经该单位技术部门组织审核、技术负责人签字确认后,报项目监理机构审批。

事件二:室内卫生间楼板二次埋置套管施工过程中,施工总承包单位采用与楼板同抗渗等级的防水混凝土埋置套管。聚氨酯防水涂料施工完毕后,从下午 5:00开始进行蓄水检验;次日上午8:30,施工总承包单位要求项目监理机构进行验收。监理工程师对施工总承包单位的做法提出异议,不予验收。

事件三:在监理工程师要求的时间内,施工总承 包单位提交了室内装饰装修工程的进度计划双代号时标网络图(如下图所示),经监理工程师确认后按此组织施工。


事件四:在室内装饰装修工程施工过程中,因建设单位设计变更导致工作C的实际工作时间为35天,施工总承包单位以设计变更影响进度为由,向项目监理机构提出工期索赔21天的要求。

【不定项选择题】

投资规划

王女士,从事传媒行业,45岁,离异,无父母,无子女,不打算再婚。目前王女士拥有净资产500万元。每年收入50万元,预计工作到55岁退休。近期,王女士与金融理财师小张进行了多次沟通。王女士希望在55岁退休时拥有600万元的退休金。按照王女士的愿望,为了不影响其他生活开支与理财规划,小张建议,王女士可以从目前500万元净资产中分配40%用于退休规划,每年再从50万元收入中拿出30%用于退休规划。

金融理财师小张为王女士制定资产配置方案时,小张预先挑选了风险高低不等的一系列资产:一只股票型基金(记为基金W);一只公司债券(记为债券A),票面利率为9.5%,10年期,每年付息一次;一只国债(记为债券B),票面利率为7.5%,10年期,每年付息一次。


【不定项选择题】

【背景资料】
某新建高速铁路地处北方寒冷地区,某段路基长5.2km,两端均与桥梁衔接。该段路基现状地貌为低丘,局部洼地,地质表层为软土、松软土,软土层厚度为0.5~2.5m,松软土层厚度为3~10m。该地区每年7~8月为雨季。
根据设计文件,该段路基采用水泥搅拌桩复合地基,基床表层填料为级配碎石,基床底层及以下路堤采用A、B组填料,路桥过渡段按设计要求分层填筑。路基最高填筑高度4.8m,路堑最大开挖深度2.2m,路基边坡防护采用混凝土拱架内植绿,路基截水沟、渗水盲沟与周边环境顺接畅通。
施工过程中发生如下事件:
事件1:路基开工前,根据施工作业指导书的编写要求,项目经理部工程部按照路基分部工程类别,分别编制施工作业指导书。确定的分部工程有:基床以下路堤填筑、基床填筑、路堑开挖、边坡防护工程、路基变形观测和路基其他相关工程。项目技术负责人审查后认为分部工程类别不全,要求补充完善。
事件2:水泥搅拌桩施工前,项目经理部工程部编制了试桩方案。方案内容有:
试桩配合比采用设计说明书中的设计参数;
成桩工艺性试验地段可在现场随机选择某一路段;
成桩28d后,桩身完整性和均匀性检验采用声波检测法,并现场取样检测桩土无侧限抗压强度,在原位采用平板载荷试验检测单桩或复合地基承载力。
事件3:路基渗水盲沟施工前,项目经理部工程部编制的渗水盲沟施工工艺流程为施工准备→测量放样→基槽开挖及验收→铺底混凝土浇筑养护→M→渗水管铺设→N→包裹土工布→沟顶回填。(高速铁路路基施工技术指南)
事件4:项目经理部工程部针对本段路基变形观测编写的技术交底内容有:
路基变形观测项目有地基沉降和位移观测、过渡段沉降、冻胀变形监测;
路堤填筑完成后,开始进行沉降观测;
路基冻胀变形监测应不少于1个冻融周期。

【不定项选择题】

根据资料 (3),下列各项中,甲公司年末结转净利润及提取盈余公积的会计处理正确的是 (   )。

A.

 年末结转净利润:

借:本年利润               1500

贷:利润分配 —— 未分配利润  1500

B.

 年末结转净利润:

借:本年利润                2000

贷:利润分配 —— 未分配利润  2000

C.

 提取盈余公积:

借:利润分配 —— 提取法定盈余公积 150 (1500×10%)

—— 提取任意盈余公积 75 (1500×5%)

贷:盈余公积 —— 法定盈余公积 150

—— 任意盈余公积 75

D.

 提取盈余公积:

借:利润分配 —— 未分配利润  300

贷:盈余公积 —— 法定盈余公积  200

—— 任意盈余公积  100

【不定项选择题】

下列有关清末制定的刑事法典的表述何者为正确?(        )

A.

 清末刑法典修订的成果是《大清律例》和《大清新刑律》

B.

 《大清新刑律》结构分总则和分则两篇,后附《暂行章程》

C.

 《大清新刑律》完成前的过渡性刑法典为《大清现行刑律》

D.

 《大清律例》是中国历史上第一部近代意义上的专门刑法典

【不定项选择题】

清算人在清算期间执行下列事务:( )。

A.

 清理合伙企业财产,分别编制资产负债表和财产清单

B.

 处理与清算有关的合伙企业未了结事务

C.

 清缴所欠税款

D.

 清理债权、债务,处理合伙企业清偿债务后的剩余财产

E.

 代表合伙企业参加诉讼或者仲裁活动

【不定项选择题】

【背景资料】某单洞两车道二级公路隧道位于平曲线上,长度为485m,起讫里程为K3+420~K3+905,其中K3+420~K3+450和K3+850~K3+905为V级围岩,K3+450~K3+600和K3+790~K3+850为Ⅳ级围岩,K3+600~K3+790为Ⅲ级围岩。Ⅲ级围岩采用全断面法施工,IV级围岩采用台阶法施工,V级围岩采用环形开挖留核心土法施工。IV、V级围岩采用了钢架和系统锚杆等支护措施,其中系统锚杆施工顺序示意图如图6所示。

施工中发生以下事件:
事件一:喷射混凝土作业时,喷射机喷嘴垂直岩面,工作压力根据喷射机械和喷射部位等因素确定,并根据现场试喷效果调整。
事件二:施工前,施工单位根据《关于开展公路桥梁和隧道工程施工安全风险评估试行工作的通知》进行了隧道施工安全总体风险评估,风险等级为Ⅲ级;对隧道洞口施工进行了专项风险评估,制定了洞口失稳控制措施,包括监控量测、开挖、支护和排水控制措施。由专业分包单位编写了爆破开挖专项施工方案,按程序上报B和C共同签字并加盖公章,然后报项目总监理工程师签字并加盖单位公章后实施。
事件三:施工单位编制了施工技术方案。其中测量管理要求如下:
(1)隧道中线的精确定位采用坐标计算的方法即可。
(2)中线定位坐标计算书由测量负责人进行审核并签字后作为技术交底的组成部分。
(3)隧道的中线精确定位由项目总工程师向测量人员和工程技术人员进行书面交底,相关人员进行现场确认,并形成书面交底签认记录。
(4)现场施工放样测量必须进行换手复核测量。

【不定项选择题】

先秦时期,关于礼与刑的关系,说法正确的是(         )  。

A.

"礼之所去,刑之所取",即礼是刑的重要来源

B.

"礼之所去,刑之所取",即礼与刑互不相关,界限明确

C.

"礼不下庶人,刑不上大夫",即庶人无礼,大夫无刑

D.

"礼不下庶人,刑不上大夫",即礼、刑有等级差别,不同等级之间不能僭越

【不定项选择题】

Leading doctors today weigh in on the debate over the governments role in promoting public health by demanding that ministers impose "fat taxes" on unhealthy food and introduce cigarette-style warnings to children about the dangers of a poor did.

The demands follow comments made last week by the health secretary, Andrew Lansley, who insisted that government could not force people to make healthy choices and promised to free businesses from public health regulations.

But senior medical figures want to stop fast-food outlets opening near schools, restrict advertising of products high in fat, salt or sugar, and limit sponsorship of sports events by fast-food producers such as McDonald's.

They argue that government action is necessary to curb Britains addiction to unhealthy food and help halt spiraling rates of obesity, diabetes and heart disease. Professor Terence Stephenson, president of the Royal College of Paediatrics and Child Health, said that the consumption of unhealthy food should be seen to be just as damaging as smoking or excessive drinking.

"Thirty years ago, it would have been inconceivable to have imagined a ban on smoking in the workplace or in pubs, and yet that is what we have now. Arc we willing to be just as courageous in respect of obesity? I would suggest that we should be. said the leader of (he UK' s childrens doctors.

Lansley has alarmed health campaigners by suggesting he wants industry rather than government to take the lead. He said that manufacturers of crisps and candies could play a central role in the Change 4Life campaign, the centrepiece of government efforts to boost healthy eating and fitness. He has also criticized the celebrity chef Jamie Oliver s high-profile attempt to improve school lunches in England as an example of how lecturing people was not the best way to change their behaviour.

Stephenson suggested potential restrictions could include banning TV advertisements for foods high in fat, salt or sugar before 9 pm and limiting them on billboards or in cinemas. If we were really bold, we might even begin to think of high-calorie fast food in the same way as cigarettes--by setting strict limits on advertising, product placement and sponsorship of sports events. he said.

Such a move could affect firms such as McDonald s, which sponsors the youth coaching scheme run by the Football Association. Fast-food chains should also stop offering "inducements such as toys, cute animals and mobile phone credit to lure young customers, Stephenson said.

Professor Dinesh Bhugra, president of the Royal College of Psychiatrists, said: "If children are taught about the impact that food has on their growth, and that some things can harm, at least information is available up front.

He also urged councils to impose "fast-food -free zones" around schools and hospitals-areas within which takeaways cannot open.

A Department of Health spokesperson said: We need to create a new vision for public health where all of society works together to get healthy and live longer. This includes creating a new responsibility deal with business, built on social responsibility, not state regulation. Later this year, we will publish a white paper setting out exactly how we will achieve this.

The food industry will be alarmed that such senior doctors back such radical moves especially the call to use some of the tough tactics that have been deployed against smoking over the last decade.

[A] "fat taxes"should be imposed on fast-food producers such as McDonald's

Andrew Lansley held that

[B] the government should ban fast-food outlets in the neighborhood of schools.

Terence Stephenson agreed that

[C]“lecturing” was an effective way to improve school lunches in England.

Jamie Oliver seemed to believe that

[D]cigarette-style warnings should be introduced to children about the dangers of a poor diet

44 Dinesh Bhugra suggested that

[E] the producers of crisps and candies could contribute significantly to the Change4Life campaign.

45.A Department of Health spokes person proposed that

[F] parents should set good examples for their children by keeping a healthy diet at home.

[G] the government should strengthen the sense of responsibility among businesses


【不定项选择题】

【背景资料】
某公司城建城市主干道改造工程,其结构为二灰土底基层、水泥稳定碎石基层和沥青混凝土面层,工期要求当年5月完成拆迁,11月底完成施工。
由于城市道路施工干扰因素多,有较大的技术难度,项目部提前进行了施工技术准备工作。
水泥稳定碎石基层施工时,项目部在城市外设置了拌合站;为避开交通高峰时段,夜间运输,白天施工。检查发现水泥稳定碎石基层表面出现松散、强度值偏低的质量问题。
项目部依据冬季施工方案,选择在全天最高温度时段进行沥青混凝土摊铺碾压施工。经现场实测,试验段的沥青混凝土路面的压实度、厚度、平整度均符合设计要求,自检的检验结论为合格。
为确保按期完工,项目部编制了详细的施工进度计划,实施中进行动态调整;完工后依据进度计划,调整资料对施工进行总结。
【问题】