【背景资料】某新建高速铁路施工标段内有一段连续长度为700m的路堤,其两端与桥梁连接。该路段有两个独立岩溶,设计采用水泥注浆加固处理。路基基床底层为A组填料,基床表层为级配碎石。
本段路基施工过程中,发生以下事件:
事件一:项目经理部编制了工程质量验收单元划分方案,部分内容见表1。
事件二:岩溶注浆施工前,注浆使用的袋装水泥进场验收合格后,直接整齐码放在注浆区附近临时平整的土质场地。施工时,注浆液按设计配合比拌制后即压注;当班作业完成后,施工作业人员把水泥袋就地填埋,未用完的水泥浆液直接倒入路边农用水渠。
事件三:技术人员编制的基床底层填筑碾压技术交底资料显示:每层压实质量均检测地基系数K30和7d无侧限抗压强度。
事件四:基床表层填筑时,项目经理部按照“三阶段、四区段、六流程”组织作业。其中“六流程”如下:填料拌和运输→X一→填料平整→碾压夯实→Y一→整修养生。
Read the following text and match each of the numbered items in the left column to its corresponding information in the right column. There are two extra choices in the right column. Mark your answers on the ANSWER SHEET. (10 points)
The decline in American manufacturing is a common refrain, particularly from Donald Trump. “We don’t make anything anymore,” he told Fox News, while defending his own made-in-Mexico clothing line.
Without question, manufacturing has taken a significant hit during recent decades, and further trade deals raise questions about whether new shocks could hit manufacturing.
But there is also a different way to look at the data.
Across the country, factory owners are now grappling with a new challenge: Instead of having too many workers, they may end up with too few. Despite trade competition and outsourcing, American manufacturing still needs to replace tens of thousands of retiring boomers every year. Millennials may not be that interested in taking their place. Other industries are recruiting them with similar or better pay.
For factory owners, it all adds up to stiff competition for workers – and upward pressure on wages. “They’re harder to find and they have job offers,” says Jay Dunwell, president of Wolverine Coil Spring, a family-owned firm. “They may be coming [into the workforce], but they’ve been plucked by other industries that are also doing as well as manufacturing,” Mr. Dunwell has begun bringing high school juniors to the factory so they can get exposed to its culture.
At RoMan Manufacturing, a maker of electrical transformers and welding equipment that his father cofounded in 1980, Robert Roth keeps a close eye on the age of his nearly 200 workers. Five are retiring this year. Mr. Roth has three community-college students enrolled in a work- placement program, with a starting wage of $13 an hour that rises to $17 after two years.
At a worktable inside the transformer plant, young Jason Stenquist looks flustered by the copper coils he’s trying to assemble and the arrival of two visitors. It’s his first week on the job. Asked about his choice of career, he says at high school he considered medical school before switching to electrical engineering. “I love working with tools. I love creating,” he says.
But to win over these young workers, manufacturers have to clear another major hurdle: parents, who lived through the worst US economic downturn since the Great Depression, telling them to avoid the factory. Millennials “remember their father and mother both were laid off. They blame it on the manufacturing recession,” says Birgit Klohs, chief executive of The Right Place, a business development agency for western Michigan.
These concerns aren’t misplaced: Employment in manufacturing has fallen from 17 million in 1970 to 12 million in 20When the recovery began, worker shortages first appeared in the high-skilled trades. Now shortages are appearing at the mid-skill levels.
“The gap is between the jobs that take no skills and those that require a lot of skill,” says Rob Spohr, a business professor at Montcalm Community College. “There’re enough people to fill the jobs at McDonalds and other places where you don’t need to have much skill. It’s that gap in between, and that’s where the problem is.”
Julie Parks of Grand Rapids Community College points to another key to luring Millennials into manufacturing: a work/life balance. While their parents were content to work long hours, young people value flexibility. “Overtime is not attractive to this generation. They really want to live their lives,” she says.
| says that he switched to electrical engineering because he loves working with tools. |
Jay Dunwell | points out that there are enough people to fill the jobs that don’t need much skill. |
Jason Stenquist |
points out that the US doesn’t manufacture anything anymore. |
Birgit Klohs |
believes that it is important to keep a close eye on the age of his workers. |
Rob Spohr | [E] says that for factory owners, workers are harder to find because of stiff competition. |
Julie Parks | [F] points out that a work / life balance can attract young people into manufacturing. |
| [G] says that the manufacturing recession is to blame for the lay-off of the young people’s parents. |
【背景资料】
某高速公路K合同段,主要为路基土石方工程,本地区岩层构成为泥岩、砂岩护层,土石比例为3.4:6.6,石方抗压强度20MPa左右,地表上覆盖层较薄。施工过程部分事件摘要如下:
事件1:由于工期紧,施工单位在冬季安排了下列施工项目:
(1)含水量高的流动土质、流沙地段的路堑开挖。
(2)岩石地段的路堑或半填半挖地段,进行开挖作业。
(3)铲除原地面的草皮、挖掘填方地段的台阶。
事件2:在填筑路堤时,施工单位采用土石混合分层铺筑,局部路段因地形复杂而采用竖向填筑法施工,并用平地机整平每一层,最大层厚40cm,填至接近路床底面标高时,改用土方填筑。
某机电安装公司经过投标,中标一石化厂的机电安装工程,工程内容包括反应器安装、油气工艺管道安装、压缩机组安装调试以及土建工程、电气工程、自动化仪表工程等,合同签订后,在征得业主同意后,机电安装公司将部分非主体工程分包给具有相应资质的分包商A和B。在合同执行过程中发生了下列事件:
事件一:A分包商在一车间施工时,把与设备连接的压缩空气管道与给水排水管道一起施工至车间外墙,机电安装公司施工管理人员由于刚到工地情况不明,在多余施工的管道工程量追加单上予以签字确认;
事件二:机电安装公司在进行质量检查时,发现B分包商自身因质量把关不严有三处质量不合格现象;
事件三:B分包商的两处质量问题经及时处理,达到质量要求,一处因已无法达到质量要求,经机电安装公司和业主同意,作让步处理。
事件四:空气管道系统泄漏性试验不合格。
【背景】
某机电安装公司采用EPC方式承包了一项石油化工工程,在设备订货采购阶段,该机电安装公司通过投标询价向某设备制造厂订制了一批塔、容器类非标设备,包括3台分段到货的塔和8台整体到货的卧式容器。安装公司项目部采购部门对该批非标设备进行了监造,编制了监造大纲。监造大纲内容有:(1)监造计划;(2)进行控制和管理的措施;(3)监造过程。项目部派出监造工程师驻厂监造。
按照设备采购合同,塔、容器分批到货。第一批到货设备是2台分段到货的分馏塔,运抵施工现场后,安装公司项目部组织相关质检、技术人员进行了现场验收。在检查验收设备时发现塔存在较多缺陷,包括:表面焊接缺陷,如凹陷、焊瘤、飞溅等严重;塔体外表面有划痕、敲击伤痕等损伤;表面有锈迹;内部有积水腐蚀现象;分段处的端口有多处凹凸不平的撞击损伤。建设单位表示不能通过验收,设备应予报废。
在对缺陷进行检查、鉴定后,监理单位提出,现有缺陷可以进行处理,构不成设备报废。由于安装工程需要,建议采取“紧急放行”措施,该塔进入安装程序。对存在的质量问题,安装公司项目部采购部门吸取了教训,修订了非标设备制造过程监造质量控制要点,加强了后续非标设备的监造工作,使后续出广的设备符合质量要求。
【背景资料】某城市综合管线与道路工程,该工程管线包括给水、污水、雨水、热力和燃气管道工程。除污水管道 采用顶管法施工,其余均采用明挖法施工。设计污水管道采用内径 1600m 的混凝土企口管,雨水管道采用 钢筋混凝土承插口管,密封橡胶圈接口,管道内径 1400mm,直埋热力和燃气均采用碳素焊接钢管,给水 管道为球墨铸铁管。管道直径分别为 DN500mm、DN400mm、DN600mm。
因为污水管设计高程较深(地下水位在管顶以上),且只有污水管道施工需要降水。施工单位测算, 降水后顶管施工费用会超出预算,经施工单位优化方案,将原拟定的降水后敞开顶管改为密闭式顶管,经项目经理同意后实施,被监理工程师叫停。
在燃气管道与热力管道施工过程中,部分横穿道路的管道距离道路基层表面未超过 500mm,影响道路 基层压实,施工单位将过路管采取了保护措施后进行正常的压实。
施工单位针对燃气管道做出以下施工部署:沟槽开挖→下管焊接→焊缝表面质量检查→A→管道吹扫 →管道部分回填→强度试验→B→全部回填→严密性试验。
甲公司为增值税一般纳税人。2019年12月,甲公司发生与职工薪酬相关的经济业务如下:
(1)10日,购买小型取暖炉一批,价款100 000元,增值税税额13 000元,已取得可抵扣增值税专用发票,全部款项以银行存款支付。取暖炉购入后作为福利发给一线生产工人,并转出增值税进项税额。
(2)31日,公司为高级管理人员免费使用的5辆汽车计提折旧,每辆汽车应计提折旧费3 000元,作为非货币性薪酬核算。
(3)31日,根据在岗职工数量及其岗位,决定以补贴职工食堂支出的形式发放货币性职工薪酬,共计17 000元,其中生产工人12 000元,车间管理人员2 000元行政管理人员1 500元。专设销售机构人员1 500元。
要求:根据上述资料,不考虑其他因素,分析回答下列小题。
根据资料(2)下列各项中,甲公司计提车辆折旧费会计处理结果表述正确的是()。
某公司适用的所得税税率为25%,2020年发生的有关交易或事项如下:
(1)2020年1月初,该公司股东权益总额为18500万元,其中股本为10000万元(每股面值为1元),资本公积为4000万元(均为股本溢价),盈余公积为3000万元,未分配利润为1500万元。
(2)经股东大会决议并报有关部门核准,2020年5月22日该公司以银行存款回购本公司1000万股股票,每股回购的价格为5元,原发行价格为3元。6月10日将回购的股票1000万股注销。
(3)2020年实现利润总额为2100万元,其中相关会计处理与税法规定存在差异的事项为:①支付税收滞纳金100万元;②本年取得的国债利息收入200万元,不考虑递延所得税。
(4)根据股东大会批准的2020年利润分配方案,该公司按实现净利润的10%提取法定盈余公积;按实现净利润的5%提取任意盈余公积;向股东分配现金股利500万元。
要求:根据上述资料,不考虑其他因素,分析回答下列小题。(答案中的金额单位用“万元”表示)
(5)根据资料(1)至资料(4),下列各项中,2020年12月31日该公司资产负债表“股东权益”项目的期末余额填列正确的是()
【背景资料】
某人防工程,建筑面积5000m2,地下1层,层高4.0m,基础埋深为自然地面以下6.5m。建设单位委托监理单位对工程实施全过程监理,建设单位和某施工单位根据《建设工程施工合同(示范文本)》GF— 2013—0201签订了施工承包合同。工程施工过程中发生了下列事件:
事件一:施工单位进场后,根据建设单位提供的原场区内方格控制网坐标进行该建筑物的定位测设。
事件二:工程楼板组织分段施工,某一段各工序的逻辑关系见下表:
事件三:砌体工程施工时,监理工程师对工程变更部分新增构造柱的钢筋做法提出疑问。
事件四:工程在设计时就充分考虑“平战结合、综合使用”的原则,平时用作停车库,人员通过电梯或楼梯通道上到地面。工程竣工验收时,相关部门对主体结构、建筑电气、通风空调、装饰装修等分部工程进行了验收。
【背景资料】
某施工单位承担一井底车场的施工任务,计划工期12个月,从主、副井贯通后开始计算工期。实际施工中,主井由于涌水大出现淹井,导致主井工期延误4个月。根据业主的意见,井底车场施工从副井到底完成改绞后开始计算工期,原定工期不变。施工中,由于通风能力不足,施工单位比原计划少安排3个工作面,直到主井到底形成通风回路才进行全面施工,这时已延误工期3个月,因通风系统困难多支出50万元。为了按预定的工期完成任务,施工单位增开了临时巷道,增加工作面展开剩余工程的施工。为了增开临时巷道,施工单位安排一掘进队用时25d,支出了100万元。最终按预定工期完成了施工任务。