下列不适用紧急避险的情形有( )。
①Your boss proposes a new initiative you think won’t work. ②Your senior colleague outlines a project timeline you believe is unrealistic. ③What do you say when you disagree with someone who has more power than you do? ④How do you decide whether it’s worth speaking up? ⑤And if you do, what exactly should you say?⑥Here’s how to disagree with someone more powerful than you.
41. .
①You may decide it’s best to hold off on voicing your opinion. ②Maybe you haven’t finished thinking the problem through, or you want to get a clearer sense of what the group thinks. ③If you think other people are going to disagree too, you might want to gather your army first. ④People can contribute experience or information to your thinking—all the things that would make the disagreement stronger or more valid. ⑤It’s also a good idea to delay the conversation if you are in a meeting or other public space. ⑥Discussing the issue in private will make the powerful person feel less threatened.
42. .
①Before you share your thoughts, think about what the powerful person cares about—it may be the credibility of their team or getting a project done on time. ②You’re more likely to be heard if you can connect your disagreement to a higher purpose. ③When you do speak up, don’t assume the link will be clear. ④You’ll want to state it overtly, contextualizing your statements so that you’re seen not as a disagreeable subordinate but as a colleague who’s trying to advance a common objective. ⑤The discussion will then become more like a chess game than a boxing match.
43. .
①This step may sound overly deferential, but it’s a smart way to give the powerful person psychological safety and control. ②You can say something like, “I know we seem to be moving toward a first-quarter commitment here. ③I have reasons to think that won’t work. ④I’d like to lay out my reasoning. ⑤Would that be OK?” ⑥This gives the person a choice, allowing him to verbally opt in. ⑦And, assuming he says yes, it will make you feel more confident about voicing your disagreement.
44. .
①You might feel your heart racing or your face turning red, but do whatever you can to remain neutral in both your words and actions. ②When your body language communicates reluctance or anxiety, it undercuts the message. ③It sends a mixed message, and your counterpart gets to choose what signals to read. ④Deep breaths can help, as can speaking more slowly and deliberately. ⑤When we feel panicky, we tend to talk louder and faster. ⑥Simply slowing the pace and talking in an even tone helps the other person cool down and does the same for you. ⑦It also makes you seem confident, even if you aren’t.
45. .
①Emphasize that you’re only offering your opinion, not gospel truth. ②It may be a well-informed, well-researched opinion, but it’s still an opinion, so talk tentatively and slightly understate your confidence. ③Instead of saying: “If we set an end-of-quarter deadline, we will never make it,” say, “This is just my opinion, but I don’t see how we will make that deadline.” ④Having asserted your opinion (as a position, not as a fact), demonstrate equal curiosity about other views. ⑤Remind the person that this is your point of view, and then invite critique. ⑥Be open to hearing other opinions.”
【背景资料】
某公司承建2个新建码头泊位,长380m 、宽32m ,开工日期为2015 年7 月1 日,总工期为348d 。码头排架间距为7m ,每榀排架布置7 根Φ1000mmPHC 基桩,包括3 根直桩及2 对斜桩;上部结构为现浇钢筋混凝土横梁、预制纵梁、预制面板和现浇面层。栈桥水域段长120m 、宽15m ,采用Φ800mmPHC 管桩和Φ1000mm 灌注桩;栈桥陆域段长80m ,采用Φ1000mm 灌注桩;上部结构采用现浇钢筋砼帽梁、预制预应力空心板和现浇面层。
公司成立项目部实施该项目,项目部编制施工组织设计时依据了设计文件、招投标文件、公司贯标体系文件以及相关技术规范,规范有《港口工程桩基规范》(JTS254—98)、《港口工程预应力大直径管桩设计与施工规程》(JTJ 248—2001)、《水运工程质量检验标准》(JTS 257—2008)、《水运工程混凝土施工规范》(JTS202—2011 )等。在施工组织设计中,将工程划分为码头工程和栈桥工程2 个单位工程。
开工前,项目经理组织全体人员学习有关安全方面的标准、规范、法律、法规和文件,如《中华人民共和国安全生产法》(2002 年)、《施工现场临时用电安全技术规范》(JGJ 46—88) 等,并向参加施工的工程船舶、水上作业人员、潜水员进行了水上或水下施工技术安全措施交底。
公司对项目部以上工作中存在的错误及时进行了纠正,保证了项目的正常实施。施工中,因业主动迁拖延,沉桩施工出现中断,故使沉桩工期滞后了3 个月,项目部因此向业主递交了工期延长的申请及索赔申请。
甲企业为增值税一般纳税人,适用的增值税税率为 13%,每月月初发放上月工资,2019 年 12 月 1 日,“应付职工薪酬”科目贷方余额为 33 万元。该企业 2019 年 12 月发生职工薪酬业务如下:
(1)5 日,结算上月应付职工薪酬 33 万元。其中代扣代交的职工个人所得税 1.5 万元。代扣为职工垫付的房租 0.5 万元。实际发放职工薪酬 31 万元。
(2)31 日,企业以其生产的 M 产品作为非货币性福利发放给车间生产人员。该批产品不含税的市场售价为50 万元。实际生产成本为 40 万元。
(3)31 日,对本月职工工资分配的结果如下:车间生产人员 14 万元。车间管理人员 5 万元。企业行政管理人员 2 万元。专设销售机构人员 9 万元。
(4)31 日,企业计提本月基本养老保险费、基本医疗保险费等社会保险费共计 17.7 万元。计提本月住房公积金 8.85 万元。要求:
根据上述资料,不考虑其他因素,分析回答下列问题。(答案中的金额单位用万元表示)
2. 根据资料(2),下列各项中,企业发放非货币性福利会计处理结果正确的是( )。
根据资料 (4) 和 (5), 下列会计处理正确的是 ( )。
将原材料发出进行委托加工时应将其调整为实际成本
发出原材料计入委托加工物资的金额为 682.5 万元
支付的加工费应增加委托加工物资 120 万元
减少其他货币资金为 135.6 万元
计算甲商业银行第二季度转让金融商品增值税销项税额的下列算式中,正确的是 ( )。
(2332-2215.4)÷(1+6%)错6%=6.6 (万元)
(2332-2215.4-106)÷(1+6%)错6%=0.6 (万元)
2332错6%=139.92 (万元)
2332÷ (1+6%)错6%= 132 (万元)
关于乙公司将支票背书转让给丙公司行为效力的下列表述中,符合法律规定的是( )。
背书记载不得转让字样,票据无效
背书记载不得转让字样,背书无效
丙公司再背书转让该支票,乙公司对丙公司及其后手不承担票据责任
丙公司再背书转让该支票,乙公司对丙公司后手的被背书人不承担票据责任