【背景资料】某施工单位承建了某高速公路路面工程，其主线一般路段及收费广场路面结构设计方案如下表2：

泥稳定碎石的配合比等标准试验工作，并将试验报告及试验材料提交监理工程师中心试验室审批。监理工程师中心试验室对该试验报告的计算过程复核无误后，批复同意施工单位按标准试验的参数进行底基层的施工。
本项目最终经监理工程师批复并实施的底基层水泥稳定碎石施工配合比为：水：水泥：碎石（10～30mm）：碎石（5～10mm）：石屑（0～5mm）＝5.8：3.8：48：10：42，最大干密度为2. 4g／cm³，底基层材料的施工损耗率为1%。

背景资料：
某市政公司中标城市桥梁工程，该桥下部结构为钻孔灌注桩，采用重力式桥台，上部结构为先简支后连续梁，T形构造，共计5联，即4×30m+（3×30m）×3+4×30m。每跨设置边梁2片，中梁9片。端隔板2个，中隔板8个。具体如下图所示。
进场后，项目部编制了施工组织设计，具体内容包括:
（1）将桥梁上部结构施工工序分解为：①布置临时支座、架设梁片；②连接湿接头钢筋，设置波纹管穿束；③浇筑湿接缝混凝土；④浇筑湿接头混凝土；⑤负弯矩预应力筋张拉；⑥拆除临时支座；⑦伸缩缝安装；⑧护栏、排水铺装；⑨沥青层铺装；⑩桥面混凝土铺装。

（2）梁体预制场地做出合理的规划部署，并满足施工作业的要求。
施工过程中还发生如下事件：
事件一：因工期紧张，项目部为了加快了施工进度，相邻跨梁板施工完毕后，立即进行湿接头的施工。被监理发现后，要求立即停工。
事件二：伸缩装置进场后，施工单位检查资料符合要求后进行了安装，测量其顶面高程符合设计及规范要求后垫平，随即将伸缩装置的锚固钢筋与桥梁预埋钢筋焊接牢固。浇筑混凝土前，施工单位请监理单位进行验收，验收未通过。

地方课程是我国基础教育课程方案的主体部分。（）

甲公司的下列业务中，应缴纳消费税的是（    ）。

【背景资料】 A 公司中标某城市污水处理厂的中水扩建工程，合同工期 10 个月，跨越冬季施工。工程主要包括沉淀池和滤池等现浇混凝土水池。拟建水池距现有建（构）筑物最近距离 5m，其地下部分最深为 3.6m。 A 公司施工项目部编制了施工组织设计，施工过程中发生以下事件： 事件 1：池壁和顶板连续施工，为增强整体性，项目部拟将顶板支架斜杆与池壁模板杆件相连接；池壁模板安装时，采用一次安装到顶而分层预留操作窗口的施工方法。施工缝处的橡胶止水带采用叠接，在止水带上穿孔固定就位。 事件 2：底板混凝土和侧墙混凝土分次浇筑，水平施工缝设置在腋角以上 100mm 处。 事件 3：为避免混凝土养护不到位而开裂，项目部加强了冬期混凝土质量控制，特别是新浇混凝土入模温度、拆模时内、外部温度控制。

根据期初资料、资料 (1) 至 (5), 甲公司 6 月末应计提的存货跌价准备为 (    ) 万元。

“Universal history, the history of what man has accomplished in this world, is at bottom the History of the Great Men who have worked here,” wrote the Victorian sage Thomas Carlyle Well, not any more it is not.

Suddenly, Britain looks to have fallen out with its favourite historical form. This could be no more than a passing literary craze, but it also points to a broader truth about how we now approach the past: less concerned with learning from our forefathers and more interested in feeling their pain. Today, we want empathy, not inspiration.

From the earliest days of the Renaissance, the writing of history meant recounting the exemplary lives of great men. In 1337, Petrarch began work on his rambling writing De Viris Illustribus--On Famous Men, highlighting the virtus(or virtue) of classical heroes. Petrarch celebrated their greatness in conquering fortune and rising to the top. This was the biographical tradition which Niccolo Machiavelli turned on its head. In The Prince, he championed cunning, ruthlessness, and boldness, rather than virtue, mercy and justice, as the skills of successful leaders.

Over time, the attributes of greatness shifted. The Romantics commemorated the leading painters and authors of their day, stressing the uniqueness of the artists personal experience rather than public glory. By contrast, the Victorian author Samuel Smiles wrote Self-Help as a catalogue of the worthy lives of engineers, industrialists and explorers. The valuable examples which they furnish of the power of self-help, of patient purpose, resolute working, and steadfast integrity, issuing in the formation of truly noble and manly character, exhibit, wrote Smiles, what it is in the power of each to accomplish for himself. His biographies of James Watt, Richard Arkwright and Josiah Wedgwood were held up as beacons to guide the working man through his difficult life.

This was all a bit bourgeois for Thomas Carlyle, who focused his biographies on the truly heroic lives of Martin Luther, Oliver Cromwell and Napoleon Bonaparte. These epochal figures represented lives hard to imitate, but to be acknowledged as possessing higher authority than mere mortals.

Not everyone was convinced by such bombast. “The history of all hitherto existing society is the history of class struggles,” wrote Marx and Engels in The Communist Manifesto. For them, history did nothing, it possessed no immense wealth nor waged battles: "It is man, real living man who does all that. And history should be the story of the masses and their record of struggle. As such, it needed to appreciate the economic realities, the social contexts and power relation in which each epoch stood. For: Men make their own history, but they do not make it just as they please; they do not make it under circumstances chosen by themselves, but under circumstances directly found, given and transmitted from the past.

This was the tradition which revolutionized our appreciation of the past. In place of Thomas Carlyle, Britain nurtured Christopher Hill, EP Thompson and Eric Hobsbawm. History from below stood alongside biographies of great men. Whole new realms of understanding from gender to race to cultural studies--were opened up as scholars unpicked the multiplicity of lost societies And it transformed public history too: downstairs became just as fascinating as upstairs

【背景资料】某二级公路的一座隧道，根据施工图设计，起讫桩号K101+109~K101+404，长度295m，其中,明洞10m,Ⅳ级围岩203m,∨级围岩82m。根据隧道的围岩级别、地质情况和监控量测单位提供的数据,结合施工现场的实际情况,施工单位决定在该隧道中采用如图4所示的工序进行开挖和支护,施工时从进口往出口方向掘进。

图4施工工序示意图↓

图4中1～10代表开挖或支护的施工工序，开挖时每循环开挖长度为2m，开挖至K101+259时，仰拱与掌子面的距离为60m，施工过程中，在K101+244～K101+249处发生了塌方，事故发生后，现场有关人员立即向本单位负责人报告，单位负责人接到报告后，在规定时间内向当地县级人民政府安全生产监督管理部门报告，并按规定妥善处理。事故造成直接经济损失120万元，没有造成人员伤亡。

某机电安装公司承包了某制药厂机电安装工程，主要施工内容有：洁净车间通风空调系统、照明系统和给水排水系统，动力车间设备安装和压力管道安装工程，焚烧车间钢结构制作安装等。施工期多阴雨、工期紧，为保证工程质量，项目部把动力车间压力管道安装分为原材料检验、管架制作安装、管道预制、管道安装、管道焊接、管道试验、管道保温、管道吹扫等工序，按照质量影响的重要程度进行预控和检查。施工过程中，严格执行“三检制”，针对焊接质量合格率低的问题，开展了QC活动，经确认，焊条未烘干和环境湿度大是焊缝产生气孔的主要原因。安装作业人员在施工过程中发现洁净车间部分风管尺寸制作不标准，采用气割法进行修正被监理发现制止。

某安装公司承接150万吨/年乙烯项目，其中乙烯装置裂解气压缩机机组由凝汽 式汽轮机驱动，功率达90000kW。汽轮机组安装在8m高的独立基础上，正下方是凝 汽器。 项目工期很短，安装公司项目部精心策划，在基础浇筑完成还处于保养期时，就对基础的外观质量和预埋件的准确位置、标高、螺纹的保护等进行了查验，在汽轮机运 抵现场时，基础混凝土试块的检测报告也完成了，强度达到设计要求。项目部进行设备 的验收后，立刻组织汽轮机的就位，监理工程师认为不妥，予以制止。 
在汽轮机组与裂解气压缩机组完成精对中后，打开凝汽器的法兰，放出凝汽器存 放期间的作为保护气体的氮气，现场配制汽轮机低压缸排汽口与凝汽器间的短接。在 配对法兰组对时，端面间隙和错口量超标，安装工人利用管道本身的弹性并采用在法 兰间加偏垫的方法进行处理。技术人员进行安装质量检查时发现问题并及时予以返工 纠正。 
项目部成立了以项目经理为组长的文明施工领导小组，制定项目文明施工管理规 划，明确创建文明施工管理目标，实行“分层负责，区域管理”的原则，明确专业责任 分工和主管部门(人员),开展文明施工管理工作。

企业将发生的金额较小，可使多个会计期间受益的支出一次性计入当期损益，主要体现了谨慎性要求。