【不定项选择题】

The time for sharpening pencils, arranging your desk, and doing almost anything else instead of writing has ended. The first draft will appear on the page only if you stop avoiding the inevitable and sit, stand up, or lie down to write. (41)_________

Be flexible. Your outline should smoothly conduct you from one point to the next, but do not permit it to railroad you. If a relevant and important idea occurs to you now, work it into the draft. (42)_________ Grammar, punctuation, and spelling can wait until you revise. Concentrate on what you are saying. Good writing most often occurs when you are in hot pursuit of an idea rather than in a nervous search for errors.

(43)_________ Your pages will be easier to keep track of that way, and, if you have to clip a paragraph to place it elsewhere, you will not lose any writing on the other side.

If you are working on a word processor, you can take advantage of its capacity to make additions and deletions as well as move entire paragraphs by making just a few simple keyboard commands. Some software programs can also check spelling and certain grammatical elements in your writing. (44)_________ These printouts are also easier to read than the screen when you work on revisions.

Once you have a first draft on paper, you can delete material that is unrelated to your thesis and add material necessary to illustrate your points and make your paper convincing. The student who wrote “The A & P as a State of Mind” wisely dropped a paragraph that questioned whether Sammy displays chauvinistic attitudes toward women. (45)_________

Remember that your initial draft is only that. You should go through the paper many times – and then again – working to substantiate and clarify your ideas. You may even end up with several entire versions of the paper. Rewrite. The sentences within each paragraph should be related to a single topic. Transitions should connect one paragraph to the next so that there are no abrupt or confusing shifts. Awkward or wordy phrasing or unclear sentences and paragraphs should be mercilessly poked and prodded into shape.

[A] To make revising easier, leave wide margins and extra space between lines so that you can easily add words, sentences, and corrections. Write on only one side of the paper.

[B] After you have clearly and adequately developed the body of your paper, pay particular attention to the introductory and concluding paragraphs. It’s probably best to write the introduction last, after you know precisely what you are introducing. Concluding paragraphs demand equal attention because they leave the reader with a final impression.

[C] It’s worth remembering, however, that though a clean copy fresh off a printer may look terrific, it will read only as well as the thinking and writing that have gone into it. Many writers prudently store their data on disks and print their pages each time they finish a draft to avoid losing any material because of power failures or other problems.

[D] It makes no difference how you write, just so you do. Now that you have developed a topic into a tentative thesis, you can assemble your notes and begin to flesh out whatever outline you have made.

[E] Although this is an interesting issue, it has nothing to do with the thesis, which explains how the setting influences Sammy’s decision to quit his job. Instead of including that paragraph, she added one that described Lengel’s crabbed response to the girls so that she could lead up to the A & P “policy” he enforces.

[F] In the final paragraph about the significance of the setting in “A & P,” the student brings together the reasons Sammy quit his job by referring to his refusal to accept Lengel’s store policies.

[G] By using the first draft as a means of thinking about what you want to say, you will very likely discover more than your notes originally suggested. Plenty of good writers don’t use outlines at all but discover ordering principles as they write. Do not attempt to compose a perfectly correct draft the first time around.

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【不定项选择题】

Most people would define optimism as being endlessly happy, with a glass thats perpetually half full. But thats exactly the kind of false cheerfulness that positive psychologists wouldnt recommend. Healthy optimism means being in touch with reality, says Tal Ben-Shahar, a Harvard professor. According to Ben-Shahar, realistic optimists are those who make the best of things that happen, but not those who believe everything happens for the best.

Ben-Shahar uses three optimistic exercises. When he feels down--say, after giving a bad lecture--he grants himself permission to be human. He reminds himself that not every lecture can be a Nobel winner; some will be less effective than others. Next is reconstruction. He analyzes the weak lecture, learning lessons for the future about what works and what doesnt. Finally, there is perspective, which involves acknowledging that in the grand scheme of life, one lecture really doesnt matter.


【不定项选择题】

2020 年末应计提的减值准备为 ( ) 万元。

A.

90

B.

80

C.

60

D.

50

【不定项选择题】

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)


【不定项选择题】

案例五【背景材料】2013年9月,某通信工程施工单位中标一个本地传输网工程。根据预算,其建筑安装工程费为140万元,其中材料费为40万元,材料由建设单位负责采购。施工费按建筑安装工程费减去材料费后的80%计取,安全生产费按合同规定计取。施工单位和建设单位签订合同为81.2万,其中施工费为80万元,安全生产费为1.2万元。合同约定2013年10月18日工程开工,工期为84日历天,合同未就保修期和质量保证金作明确约定。开工后,建设单位提出工程变更,要求新增一个站点以及相应的光缆线路,并委托设计单位增加了单项设计,预算建筑安装工程费8万元,其中材料费为4.5万元,施工单位包工包材料,施工费按中标的折扣计取。在施工单位的努力下,工程如期完工并完成终验,工程于2014年1月31日投入使用。


【不定项选择题】

背景资料
某河道整治工程划分为一个单位工程,工程建设内容包括堤防加高培厚、穿堤涵洞拆除重建等。在施工期间发生如下事件:
事件1:由于承包人部分施工设备未按计划进场,不能如期开工,监理人通知承包人提交进场延误的书面报告。
事件2:某段堤防填筑时,某横断面堤基存在坑塘,坑塘边坡为1:4.5,施工单位进行了排水、清基后、沿坑塘边坡顺坡分层填筑施工至地面高程。
事件3:穿堤涵洞拆除后,施工单位对涵洞地基加固处理单元工程质量进行自检合格后,报监理单位复核。监理工程师核定该单元工程施工质量等级并签证认可,质量监督部门认为上述涵洞地基加固处理单元工程施工质量评定工作的组织不妥。
事件4:该工程某段堤防长80m,划分为一个分部工程。该分部工程有108个单元工程,单元工程质量全部经监理单位复核认可,108个单元工程质量全部合格其中优良单元工程88个;主要单元工程以及重要隐蔽单元工程共26个,优良24个,施工中未发生过质量事故。

【不定项选择题】

许某犯故意伤害罪被判处有期徒刑10年,执行6年后获得假释,假释后的第七年又犯强奸罪被判处有期徒刑8年。那么法院对许某不能适用哪些制度?(   )

A.

假释

B.

保外就医

C.

缓刑

D.

减刑

【不定项选择题】

出租住房的个人所得税为( )元。

A.
3 000×10%=300
B.
(3 000-168-800)×10%=203.2
C.
(3 000-168-800-800)×10%=123.2
D.
(3 000-168-800-2000)×10%=3.2
【不定项选择题】

根据资料(3),下列各项中,甲公司库存商品毁损的会计处理表述正确的是(    )。

A.

 库存商品损毁的净损失为7万元

B.

 发生库存商品损毁时应借记“待处理财产损溢”科目

C.

 库存商品损毁的净损失应计入营业外支出

D.

 尚未收到的保险公司赔偿款应计入其他应收款

【不定项选择题】

(二)甲公司为增值税一般纳税人,2018年至2022年发生的有关资产业务资料如下:
(1)2018年1月1日,甲公司将一幢办公楼的建造工程出包给乙公司承建,按合理估计 的发包工程进度和合同规定向乙公司结算进度款并取得乙公司开具的增值税专用发 票,发票注明工程款800万元,增值税税额72万元。2018年12月31日,工程完 工后,收到乙公司有关工程结算单据,补付工程款并取得乙公司开具的增值税专用 发票,注明工程款400万元,增值税税额36万元,工程达到预定可使用状态并交 付企业总部使用;该办公楼预计使用年限50年,采用双倍余额递减法计提折旧, 不考虑净残值。
(2)2021年1月1日,甲公司与丙公司签订了经营租赁合同,约定自合同签订日起将该 栋办公楼出租给丙公司,为期3年,年租金为60万元,合同约定租金于每月末收 取。该办公楼所在区域有活跃的房地产交易市场,而且能够从房地产交易市场上取 得同类房地产的市场报价,甲公司决定采用公允价值模式对该项出租的房地产进行 后续计量。合同签订日该办公楼的公允价值为1300万元。
(3)2021年12月31 0 ,该办公楼公允价值为1260万元,2022年12月31日,该办公 楼公允价值为1380万元。
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)
1. 根据资料(1),甲公司将办公楼建造工程出包给乙公司承建的会计处理正确的是( )。

A.
按发包进度结算工程款:借:在建工程 872贷:银行存款 872
B.
按发包进度结算工程款:借:在建工程 800应交税费——应交增值税(进项税额) 72贷:银行存款 872
C.
工程完工补付工程款:借:在建工程 436贷:银行存款 436
D.
工程达到预定可使用状态:借:固定资产 1200贷:在建工程 1200
【不定项选择题】

write an essay of 160-200 words based on the following drawing. In your essay you should

1) describe the drawing briefly

2) explain its intended meaning, and

3) give your comments

You should write neatly on ANSWER SHEET2.20 points