【背景资料】
某施工单位承接光缆施工工程，包括新建直埋线路工程和新建架空线路工程，其中直埋部分经过一条季节性断流的小溪及一条车流较大的硬化道路；新建架空线路全程采用7/2.2钢绞线做吊线，路由中经过行车道及380V电力线（在电力线上方经过）。
施工单位计划在杆路中的A点（角深18m）、E点（角深8m，但离公路十分近）、L点、C点（偶有大风经过）分别设置拉线；架空杆路施工完毕后，施工单位采用吊板方式布放光缆。布放完毕后，安装专业人员进行中继段测试并填写相关记录表。

某铁矿火灾事故案例分析（2012真题）2011年11月20日4时，A铁矿-100m平巷盲竖井的罐笼在提升矿石时发生卡罐故障，罐笼被撞破损后卡在离井口2.5m处。当班绞车工甲随即升井向值班矿长乙和维修工丙报告，乙和丙下井检修。丙在没有采取任何防护措施的情况下3次对罐笼角、井筒护架进行切割与焊接。切割与焊接作业至7时结束。随后，乙和丙升井返回地面。当日8时10分，甲在绞车房发现提升罐笼的钢丝绳异动，前往井口观察，发现盲竖井内起火，当即返回绞车房，关闭向井下送电的电源开关，并立即升井向乙和丙报告。随后甲和丙一起下井，到达-100m平巷时烟雾很大，能见度不足5m。甲和丙前行到达离起火盲竖井约300m处，无法继续前行，遂返回地面向乙汇报。乙立即报警，请矿山救护队救援，并启动A铁矿应急救援预案。事故发生时，井下被困人员共122人，其中52人被矿山救护队救出，70人遇难。遇难人员中包括周边4座铁矿的61名井下作业人员。事故调查发现，A铁矿与周边的4座铁矿越界开采，井下巷道及未经处理的采空区相互贯通。各矿均未形成独立的机械通风系统，且安全出口等标志、标识不符合安全规定事故调查组确认，该起事故的直接原因是：丙在切割与焊接作业时，切割下的高温金属残块及焊渣掉落在井壁充填护帮的荆笆上，造成荆笆着火，引燃井筒木支架等可燃物，引发火灾。该起事故的经济损失包括：人身伤亡后所支出的费用9523万元，善后处理费用3052万元，财产损失1850万元，停产损失580万元，处理环境污染费用5万元等。

On the north bank of the Ohio River sits Evansville, Ind., home of David Williams, 52, and of a riverboat casino where gambling games are played. During several years of gambling in that casino, Williams, a state auditor earning $35,000 a year, lost approximately $175,0He had never gambled before the casino sent him a coupon for $20 worth of gambling.

He visited the casino, lost the $20 and left. On his second visit he lost $8The casino issued to him, as a good customer, a Fun Card, which when used in the casino earns points for meals and drinks, and enables the casino to track the user's gambling activities. For Williams, these activities become what he calls electronic heroin.

(41)______________. In 1997 he lost $21,000 to one slot machine in two days. In March 1997 he lost $72,1He sometimes played two slot machines at a time, all night, until the boat locked at 5 a.m., then went back aboard when the casino opened at 9 a.m. Now he is suing the casino, charging that it should have refused his patronage because it knew he was addicted. It did know he had a problem.

In March 1998, a friend of Williams’ s got him involuntarily confined to a treatment center for addictions, and wrote to inform the casino of Williams’ s gamblers. The casino included a photo of Williams among those of banned gamblers, and wrote to him a” cease admissions” letter noting the medical/psychological nature of problem gambling behaviors, the letter said that before being readmitted to the patronizing the casino would pose no threat to his safety have to his safety or well-being.

(42) ______________.

The Wall Street Journal reports that the casino has 20 signs warning: “Enjoy the fun ... and always bet with your head, not over it”. Every entrance ticket lists a toll-free number for counseling from the Indiana Department of Mental Health. Nevertheless, Williams’ s suit charges that the casino, knowing he was “helplessly addicted to gambling”, intentionally worked to ”love” him to “engage in conduct against his will” well.

(43) ______________.

The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders says “pathological gambling” involves persistent, recurring and uncontrollable pursuit less of money than of taking risks in quest of a windfall,

(44) ______________.Pushed by science, or what claims to be science, society is reclassifying what once were considered character flaws or moral failings as personality disorders akin to physical disabilities.

(45) ______________.

Forty-four states have lotteries, 29 have casinos, and most of these states are to varying degrees dependent on --you might say --addicted to--revenues from wagering. And since the first Internet gambling site was created in 1995, competition for gamblers' dollars has become intense. The Oct. 28 issue of NEWSWEEK reported that 2 million gamblers patronize 1,800 virtual casinos every week. With $3.5 billion being lost on Internet wagers this year, gambling has passed pornography as the Web's most profitable business.

[A]Although no such evidence was presented, the casino's marketing department continued to pepper him with mailings. And he entered the casino and used his Fun Card without being detected.

[B]It is unclear what luring was required, given his compulsive behavior. And in what sense was his will operative?

[C]By the time he had lost $5,000 he said to himself that if he could get back to even, he would quit. One night he won $5,500, but he did not quit.

[D]Gambling has been a common feature of American life forever, but for a long time it was broadly considered a sin, or a social disease. Now it is a social policy: the most important and aggressive promoter of gambling in America is government.

[E]David Williams’ s suit should trouble this gambling nation. But don’t bet on it.

[F]It is worrisome that society is medicalizing more and more behavioral problems, often defining as addictions what earlier, sterner generations explained as weakness of will.

[G]The anonymous, lonely, undistracted nature of online gambling is especially conductive to compulsive behavior. But even if the government knew how to move against Internet gambling, what would be its grounds for doing so?

多边投资担保机构承保的违约险，主要是指（  ）。

【背景资料】
某新建高速铁路单洞双线隧道，洞身围岩主要为Ⅱ级和Ⅲ级泥质灰岩。施工过程中发生以下事件：
事件1：进口段围岩级别为Ⅲ级，设计采用上下台阶法开挖，如图1所示。监测人员按照高速铁路施工技术规程要求，在同一断面上布置拱顶下沉测点和净空变化测点。

事件2：项目经理部编制了Ⅱ级围岩全断面开挖光面爆破方案，其中钻爆布置如图2所示。

【背景资料】

某段铁路路基工程，主要施工内容有路堑土石方开挖、路堤填筑及附属工程。其中，路堑段长度140m，地面最大横向坡度1: 10，路堑开挖最大深度20m；路堤地基处理设计采用铺设一层土工合成材料加筋垫层；路堤邻近营业线一侧支挡设计采用扶壁式挡土墙，挡土墙结构如图3所示；部分路基边坡设计采用浆砌片石“人”字形骨架进行防护。新建路堤坡脚距离营业线坡脚最小距离为5m，施工期间营业线正常运营。

施工过程中发生以下事件：
事件1：在开挖路堑土石方时，采用横向台阶法开挖，为加快施工进度，在同一开挖地段，施工队同时进行上部台阶土石方开挖和下部台阶土石方装运。在邻近营业线路堤填筑施工时，施工队现场负责人要求把确保施工设备安全放在首位。
事件2：在土工合成材料加筋垫层施工前，项目经理部给施工队进行了技术交底，明确要求土工织物各幅之间应搭接，搭接宽度35cm，土工格栅各幅之间不需搭接，但要密排放置，连接牢固；在加筋垫层上填第一层土时，应先填中间，后填两边；压实时先用轻型压路机碾压1遍，再用重型压路机碾压至符合规范规定和设计要求。
事件3：施工队进行“人”字形骨架浆砌片石施工时，对边坡局部超挖部分采用干砌片 石砌补；浆砌片石材料选用质地坚硬、不易风化，且母岩强度等级不小于MU30，最小块径大于lOcm的片石；浆砌片石采用灌浆法砌筑。

案例四
背景资料：某水库总库容12000万m³。加固内容为：大坝加固、重建溢洪道、重建放水涵、新建观测管理设施等。工程于2015年10月20日开工，于2016年4月20日全部完成。施工过程中发生如下事件：
事件一：主体工程开工前，监理单位组织设计、施工等单位对本工程进行了项目划分，其中大坝加固、重建溢洪道为主要分部工程，坝基防渗、溢洪道地基防渗为重要隐蔽单元工程。分部工程完成后，质量等级由施工单位自评，监理单位核定。
事件二：根据合同要求，进场钢筋应具有出厂质量证明书或试验报告单，每捆钢筋均应挂上标牌，标牌上应标明厂标等内容。
事件三：2016年5月10日，项目法人主持进行单位工程验收，并按规定程序完成了单位工程的验收。

林某的下列所得中，免予征收或不征收个人所得税的是（）

背景资料：建设单位投资酒店工程，建筑面积为 2.20 万平方米，钢筋混凝土框架结构，建设单位编 制了招标文件，发布了招标公告，招标控制价为 1.056 亿元。项目实行施工总承包，承包范围 为土建、水电、通风空调、消防、装饰装修及园林景观工程，消防及园林景观由建设单位单独 发包，主要设备由建设单位采购。先后有 13 家单位通过了资格预审后参加投标，最终 D 施工 单位以 9900.00 万元中标。双方按照《建设工程施工合同（示范文本）》(GF-2017-0201)签订 了施工总承包合同，部分条款约定为：工程质量合格；实际工程量差异在±5％（含±5％）以 内时按照工程量清单综合单价结算，超出幅度大于 5％时按照工程量清单综合单价的 0.9 倍结 算，减少幅度大于 5％时按照工程量清单综合单价的 1.1 倍结算。
D 施工单位中标后正常开展了相关工作：组建了项目经理部；搭建临时设施；制定招采 计划，自行将玻璃幕墙分包给符合资质要求、施工能力较强的一家装饰公司负责施工，并签订了专业分包合同；进行项目成本分析、成本目标的制定，通过分析中标价得知，期间费用为 642.00 万元，利润为 891.00 万元。增值税为 990.00 万元。
有两项分项工程完成后，双方及时确认了实际完成工作量。如表 4：

工程按期进入安装调试阶段时，由于雷电引发了一场火灾。火灾结束后 48 小时内，D 施工 单位向项目监理机构通报了火灾损失情况：价值 80.00 万元的待安装设备报废；D 施工单位人 员烧伤所需医疗费及误工补偿费 35.00 万元；租赁施工设备损坏赔偿费 15.00 万元；必要的现 场管理保卫人员费用支出 2.00 万元；其他损失待核实后另行上报。监理机构审核属实后上报 了建设单位。

根据资料 (1)，下列各项中，甲企业向乙公司购入材料的会计处理结果正确的是 (    )。

【背景材料】
某施工单位承接了一项中继段光缆施工工程，包括管道线路工程和直埋工程，其中部分管道线路工程在公路上施工；施工过程中，因项目建设周期紧张，监理单位和建设单位施工完毕的部分及时进行了部分验收。竣工验收时施工单位提交了竣工资料，包含工程说明.开工报告.工程设计变更和洽商记录.隐蔽工程随工验收签证.交完工报告.验收证书，监理单位检查后以资料不全为由要求施工单位补充；施工单位补充齐全后加盖竣工图章留存备案。