根据资料(1),下列各项中,关于甲公司销售P商品会计处理正确的是( )。
基坑开挖尺寸为70.8m(长)* 65m(宽)* 5.2m(深)。基坑横断面如图1所示,图中可见地下水位较高,为-1.5m,方案中考虑在基坑周边设置真空井点降水。项目部按照以下流程完成了井点布置,高压水套管冲击成孔→冲洗钻孔→A →填滤料→ B→ 连接水泵→漏水漏气检查→试运行,调试完成后开始抽水。
因结构施工恰逢雨期,项目部采用1:0.75放坡开挖,挂钢筋网喷射C20混凝土护面,施工工艺流程如下:修坡→ C →挂钢筋网→ D→养护。
基坑支护开挖完成后项目部组织了坑底验收,确认合格后开始进行结构施工。监理工程师现场巡视发现:钢筋加工区部分钢筋锈蚀,不同规格钢筋混放,加工完成的钢筋未经检验即投入使用,要求项目部整改。

图1 基坑断面示意图(高程单位:m;尺寸单位:mm)
“Sustainability” has become a popular word these days, but to Ted Ning, the concept will always have personal meaning. Having endured a painful period of unsustainability in his own life made it clear to him that sustainability-oriented values must be expressed through everyday action and choice.
Ning recalls spending a confusing year in the late 1990s selling insurance. He’d been through the dot-com boom and burst and, desperate for a job, signed on with a Boulder agency.
It didn’t go well. “It was a really bad move because that’s not my passion,” says Ning, whose dilemma about the job translated, predictably, into a lack of sales. “I was miserable, I had so much anxiety that I would wake up in the middle of the night and stare at the ceiling. I had no money and needed the job. Everyone said, ‘Just wait, you’ll turn the corner, give it some time.’ ”
(三)甲公司成立于2021年10月20日,法定代表人为李某。10月25日,甲公司财务人员赵某持有关资料到A银行开立基本存款账户。11月1日,甲公司从乙公司购进一批价值 30万元的货物,采用支票方式付款。12月5日,甲公司向B银行申请贷款,B银行审查符合贷款条件后向其发放贷款200万元。
要求:
根据上述资料,不考虑其他因素,分析回答下列小题。
4.甲公司从B银行贷款时开立的银行结算账户属于( )。
One basic weakness in a conservation system based wholly on economic motives is that most members of the land community have no economic value. Yet these creatures are members of the biotic community and, if its stability depends on its integrity, they are entitled to continuance.
When one of these non economic categories is threatened and, if we happen to love it, we invent excuses to give it economic importance. At the beginning of the century songbirds were supposed to be disappearing.(46)Scientists jumped to the rescue with some distinctly shaky evidence to the effect that insects would eat us up if birds failed to control them. The evidence had to be economic in order to be valid.
It is painful to read these roundabout accounts today. We have no land ethic yet, (47) but we have at least drawn nearer the point of admitting that birds should continue as a matter of intrinsic right, regardless of the presence or absence of economic advantage to us.
A parallel situation exists in respect of predatory mammals and fish-eating birds. (48) Time was when biologists somewhat overworked the evidence that these creatures preserve the health of game by killing the physically weak, or that they prey only on “worthless” species. Here again, the evidence had to be economic in order to be valid. It is only in recent years that we hear the more honest argument that predators are members of the community, and that no special interest has the right to exterminate the m f or the sake of a benefit, real or fancied, to itself.
Some species of tree have been“read out of the party” by economics-minded foresters because they grow too slowly, or have too low a sale value to pay as timber crops.(49) In Europe, where forestry is ecologically more advanced, the noncommercial tree species are recognized as members of native forest community, to be preserved as such, within reason. Moreover, some have been found to have a valuable function in building up soil fertility. The interdependence of the forest and its constituent tree species, ground flora, and fauna is taken for granted.
To sum up: a system of conservation based solely on economic self-interest is hopelessly lopsided. (50) It tends to ignore , and thus eventually to eliminate, many elements in the land community that lack commercial value,but that are essential to its healthy functioning. It assumes, falsely, that the economic parts of the biotic clock will function without the uneconomic parts.
根据资料(1),下列各项中,关于甲公司销售P商品会计处理正确的是( )。
【背景资料】
某水利工程项目发包人与承包人签订了工程施工承包合同。投标报价文件按照《水利工程设计概(估)算编制规定(工程部分)》(水总(2014)429号)和《水利建筑工程预算定额》编制。工程实施过程中发生如下事件:
事件一:承包人为确保工程进度,对某混凝土分部工程组织了流水施工,经批准的施工网络计划如图3所示(A为钢筋安装,B为模板安装,C为混凝土浇筑)。其中,CI工作的各时间参数为:


事件二:上述混凝土分部工程施工到第15天末,承包人对工程进度进行了检查,并以实际进度前锋线记录在图3中。为确保该分部工程能够按计划完成,承包人组织技术人员对相关工作的可压缩时间和对应增加的成本进行分析,结果见表3。承包人据此制定了工期优化方案。

事件三:进入冬期施工后,承包人按监理工程师指示对现浇混凝土进行了覆盖保温。承包人要求调整混凝土工程单价,补偿保温材料费。
事件四:某日当地发生超标准洪水,工地被淹。承包人预估了本次洪灾造成的损失,启动索赔程序。