根据资料(4)，下列各项中，关于分配本月货币性职工薪酬的会计处理正确的是(   )。

Leading doctors today weigh in on the debate over the government’s role in promoting public health by demanding that ministers impose "fat taxes" on unhealthy food and introduce cigarette-style warnings to children about the dangers of a poor did.

The demands follow comments made last week by the health secretary, Andrew Lansley, who insisted that government could not force people to make healthy choices and promised to free businesses from public health regulations.

But senior medical figures want to stop fast-food outlets opening near schools, restrict advertising of products high in fat, salt or sugar, and limit sponsorship of sports events by fast-food producers such as McDonald's.

They argue that government action is necessary to curb Britain’s addiction to unhealthy food and help halt spiraling rates of obesity, diabetes and heart disease. Professor Terence Stephenson, president of the Royal College of Paediatrics and Child Health, said that the consumption of unhealthy food should be seen to be just as damaging as smoking or excessive drinking.

"Thirty years ago, it would have been inconceivable to have imagined a ban on smoking in the workplace or in pubs, and yet that is what we have now. Arc we willing to be just as courageous in respect of obesity? I would suggest that we should be.” said the leader of (he UK' s children’s doctors.

Lansley has alarmed health campaigners by suggesting he wants industry rather than government to take the lead. He said that manufacturers of crisps and candies could play a central role in the Change 4Life campaign, the centrepiece of government efforts to boost healthy eating and fitness. He has also criticized the celebrity chef Jamie Oliver s high-profile attempt to improve school lunches in England as an example of how lecturing people was not the best way to change their behaviour.

Stephenson suggested potential restrictions could include banning TV advertisements for foods high in fat, salt or sugar before 9 pm and limiting them on billboards or in cinemas. If we were really bold, we might even begin to think of high-calorie fast food in the same way as cigarettes--by setting strict limits on advertising, product placement and sponsorship of sports events. he said.

Such a move could affect firms such as McDonald s, which sponsors the youth coaching scheme run by the Football Association. Fast-food chains should also stop offering "inducements such as toys, cute animals and mobile phone credit to lure young customers, Stephenson said.

Professor Dinesh Bhugra, president of the Royal College of Psychiatrists, said: "If children are taught about the impact that food has on their growth, and that some things can harm, at least information is available up front.

He also urged councils to impose "fast-food -free zones" around schools and hospitals-areas within which takeaways cannot open.

A Department of Health spokesperson said: We need to create a new vision for public health where all of society works together to get healthy and live longer. This includes creating a new responsibility deal with business, built on social responsibility, not state regulation. Later this year, we will publish a white paper setting out exactly how we will achieve this.

The food industry will be alarmed that such senior doctors back such radical moves especially the call to use some of the tough tactics that have been deployed against smoking over the last decade.

【背景资料】
某承包商中标一高速公路工程项目，包括一条全长 4567m 的隧道，属特长公路隧道，根据地质详勘报告，隧址区域地下水分布广泛，地表、地下水力联系十分复杂， 岩溶、高压富水的发育受岩性与构造控制，岩溶构造及富水主要发育在观音峡背斜两翼的三叠系雷口坡组和嘉陵江组地层中，同时，本隧道所穿越的地表水库、泉眼、鱼塘密布，地下水资源丰富，岩溶分布规模不均，隧道施工遇高压涌水、突泥风险性较 高；且进、出口须家河地层地段含煤而引起的瓦斯聚集，因此，施工期间，应针对上 述重大工程地质问题在全隧道开展综合地质超前预报工作，采取双侧壁导坑法施工， 如下图所示。

项目部还实行安全目标管理，采取了一系列措施，要求进入隧道施工现场的所有人员必须经过专门的安全知识教育，接受安全技术交底，编制相应的施工组织设计，其中：
（1）当隧道遇到岩溶、高压富水危害时，可按其对隧道产生的影响情况及施工条件，采取相应施工措施。采用多打眼、打浅眼，控制爆破药量减少对围岩的扰动的光面爆破施工方法。为获得良好光面爆破效果，采取确定装药量，并通过掏槽眼和辅助眼为周边眼爆破创造临空面等措施。周边眼装药结构如下图所示。

（2）根据地勘报告揭示，本隧道地下水处理实施“排堵结合，定量堵水，限量排放，综合治理” 的治水原则。当洞内排水对地下水环境影响较大，实施以保护水环境为目的注浆堵水措施，当可能产生涌水突泥施工灾害时，实施以保证施工安全为目的注浆加固措施，衬砌背后采用压注水泥砂浆 防水，压浆顺序：应从上而下，从无水、少水的地段向有水或多水处。
（3）2010 年 4 月 3 日上午，隧道开挖时，出现溶洞涌水事故，当场导致死亡 2 人，重伤 12 人， 经补报并核实，截至 2010 年 4 月 5 日，确认累计死亡达 3 人。

背景资料

某安置小区，共有9栋单体，总建筑面积46000m2，各单体均为地下1层，地上6层，主体结构为钢筋混凝土框架结构，基础形式为筏板基础。

基坑降水采用坑内明沟排水和坑外井点降水相结合，施工单位编制了降排水专项施工方案，由专业监理工程师签字后实施。建设单位根据施工单位编制的基坑监测方案，委托了具有相应资质的监测单位对基坑进行检测。监测发现，基坑周边邻近建筑物出现沉降开裂，经分析系降水引起坑外地下水变化过大所导致，施工单位立即采取了以下处理措施:对沉降的建筑物跟踪注浆，在距离降水井5m处增设回灌井进行地下水回灌，同时加快降水速度。

监理工程师组织施工安全检查与评定，在对基坑工程的坑边荷载和安全防护进行检查时发现:基坑边缘土方堆置高度达到2m，基坑内供施工人员上下的专用梯道宽度只有0.9m，降水井口只设置了防护围栏。

基坑开挖到设计标高后，施工单位在监理工程师检查合格的基础上组织建设、监理、勘察及设计单位的项目负责人、技术质量负责人，按设计要求和有关规定共同进行验槽。验槽时发现坑底持力层明显不均匀，设计单位提出需要进—步查验。

张云购买一套150平方米的自用普通住房，房款共70万元，由于张云目前积蓄不多，于是决定从银行贷款，贷款七成，采取等额本息方式还款，20年还清（假设贷款年利率为6%）。

根据以上材料回答下题。

Copying Birds May Save Aircraft Fuel

Both Boeing and Airbus have trumpeted the efficiency of their newest aircraft, the 787 and A350 respectively. Their clever designs and lightweight composites certainly make a difference. But a group of researchers at Stanford University, led by Ilan Kroo, has suggested that airlines could take a more naturalistic approach to cutting jet-fuel use, and it would not require them to buy new aircraft.

The answer, says Dr Kroo, lies with birds. Since 1914, scientists have known that birds flying in formation—a V-shape—expend less energy. The air flowing over a bird’s wings curls upwards behind the wingtips, a phenomenon known as upwash. Other birds flying in the upwash experience reduced drag, and spend less energy propelling themselves. Peter Lissaman, an aeronautics expert who was formerly at Caltech and the University of Southern California, has suggested that a formation of 25 birds might enjoy a range increase of 71%.

When applied to aircraft, the principles are not substantially different. Dr Kroo and his team modeled what would happen if three passenger jets departing from Los Angeles, San Francisco and Las Vegas were to assemble over Utah, assume an inverted V-formation, occasionally change places so all could have a turn in the most favourable positions, and proceed to London. They found that the aircraft consumed as much as 15% less fuel (coupled with a reduction in carbon-dioxide output). Nitrogen-oxide emissions during the cruising portions of the flight fell by around a quarter.

There are, of course, knots to be worked out. One consideration is safety, or at least the perception of it. Would passengers feel comfortable travelling in companion? Dr Kroo points out that the aircraft could be separated by several nautical miles, and would not be in the intimate groupings favoured by display teams like the Red Arrows. A passenger peering out of the window might not even see the other planes. Whether the separation distances involved would satisfy airtraffic-control regulations is another matter, although a working group at the International Civil Aviation Organisation has included the possibility of formation flying in a blueprint for new operational guidelines.

It remains to be seen how weather conditions affect the air flows that make formation flight more efficient. In zones of increased turbulence, the planes’ wakes will decay more quickly and the effect will diminish. Dr Kroo says this is one of the areas his team will investigate further. It might also be hard for airlines to coordinate the departure times and destinations of passenger aircraft in a way that would allow them to gain from formation flight. Cargo aircraft, in contrast, might be easier to reschedule, as might routine military flight.

As it happens, America’s armed forces are on the case already. Earlier this year the country’s Defence Advanced Research Projects Agency announced plans to pay Boeing to investigate formation flight, though the programme has yet to begin. There are reports that some military aircraft flew in formation when they were low on fuel during the Second World War, but Dr Lissaman says they are unsubstantiated. “My father was an RAF pilot and my cousin the skipper of a Lancaster lost over Berlin,” he adds. So he should know.

因公司章程所规定的营业期限届满，蒙玛有限公司进入清算程序。关于该公司的清算，下列哪些选项是错误的？( )

某新建机场年旅客吞吐量为3000万人次，信息集成系统设计与施工整体分包给已弱电施工企业。签订合同后，施工单位首先进行了需求调研，然后按照合同约定进行系统设计，系统的主要性能指标如下：

1、机场运行数据库AODB能够存储半年的运行数据。

2、信息集成系统终端操作界面平均每次响应时间不超过1s，指挥调度控制指令平均每次响应时间不超过2s。基于IMF进行数据交换的平均每次响应时间不超过2s。

3、信息集成系统从冷启动到开始正常运行时间小于30min，双机热备平均每次切换时间小于3min，主运行系统与备份运行系统的每次切换时间小于20min。

4、主运行系统的存储系统，网络安全设备（防火墙设备）采用冗余设置，避免出现单点故障。

5、主运行系统满足7*24不间断运行。

监理审核主要性能指标后，认为其中一些指标不符合《民航运输机场信息集成系统设计规范》5018-2016的要求，施工单位需予以修改。

施工单位根据监理意见进行修改，通过审核后进入施工阶段。施工完成后建设单位组织第三方检测单位进行了检测，第三方检测单位经过检测后出具了检测报告。

对模拟启动试验时通风空调系统未联动关闭的问题进行修复，关于修复措施的说法，正确的有（  ）。

根据资料（1），下列各项中，甲公司支付相关费用会计科目处理正确的是（    ）。

关于指定居所监视居住，下列表述错误的是(   )。