【不定项选择题】

【背景资料】某矿建单位施工一半圆拱形巷道,该巷道设计净断面宽4.8m,锚喷支护,每断面布置13根锚杆,间排距800mm×1000mm;锚杆长2.0m。施工计划确定月进尺180m,四六制作业,采用三掘一喷,掘进进尺2.2m。施工队安排的工序质量检查规定,当日施工完成的内容中抽查一个检查点,包括锚杆、喷射混凝土和巷道规格的施工质量内容,每个检查点锚杆选三根,喷射混凝土质量、巷道规格各选三个测点进行检查。施工队在某月完成了187m巷道掘进、支护施工。监理工程师组织了该月巷道施工质量中间验收工作。验收中,监理工程师进行现场检查后在施工队自检资料中选取了8个断面的工序质量检查记录表,包括锚杆与喷射混凝土检查表各8份作为本次验收数据。其中8份锚杆施工质量检查表格中的主控项目栏均填有锚杆抗拔力、锚杆托盘、锚杆孔深以及巷道净断面尺寸项目;一般项目栏中有锚杆间排距、锚杆外露和锚杆孔方向与井巷轮廓线角度三项。以上各对应项目在每份检查点检查记录栏内分别填明为合格(计有7项合格),没有其他数据,表的下端只有班组质量验收员的签名。另外8份喷射混凝土支护工序质量检查记录表的填写格式雷同。因为施工单位不能提供正确的锚杆抗拔力检测数据,故当月锚杆抗拔力质量检查采用现场实测检查。检查抽样12组,实测结果是9组中的所有锚杆均达到设计的90%以上,有若干锚杆的抗拔力可达到设计值的120%.但是另有一组取样5根,其中1根低于90%;而在一个连续区段范围里的另外两组中,每组同样取样5根,两组均有2根低于90%,但两组的平均值均超过设计值的90%。

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【不定项选择题】

【背景资料】某施工单位承建了一段路基工程,其中K18+220-K18+430设置了一段挡土墙,路基填方高度为11m。挡土墙横断面示意图如下:

挡土墙施工流程为:施工准备(含构件C预制)→测量放线→工序A→地基处理→排水沟施工→基础浇筑→构件C安装→工序B→填料填筑与压实→墙顶封闭。路基工程施工前项目部进行了技术交底,技术交底工作由项目经理组织,项目总工程师主持施工,向项目部、分包单位的全体施工技术人员和班组进行交底,交底人员和参与人员双方签字确认。技术交底记录部分内容如下:(1)筋带采用聚丙烯土工带,进场时检查出厂质量证明书后即可用于施工。(2)聚丙烯土工带的下料长度去设计长度。聚丙烯土工带与面板的连接,可将土工带一端从面板预埋拉纤或预留孔中穿过,折回与另一端对齐,并采用筋带扣在前段将筋带扎成一束。(3)填土分层厚度及碾压遍数,应根据拉筋间距、碾压机具和密实度要求,通过试验确定。为保证压实效果,所有填筑区域均使用重型压实机械压实,严禁使用羊足碾碾压。(4)填料摊铺,碾压应从拉筋尾部开始,平行于墙面碾压,然后向拉筋中部逐步进行。再向墙面方向进行。严禁平行于拉筋方向碾压,碾压机其不得在挡土墙范围内调头。

【不定项选择题】

关于包装物押金,下列处理正确的是(    )。

A.

包装物押金在收取时并入销售额征收增值税,逾期未收回包装物不再退还押金时,无需再计征增值税

B.

包装物押金在收取时不并入销售额征收增值税,因逾期未收回包装物不再退还押金时计算增值税

C.

业务(3)应计算的销项税额=(20000+16950)÷(1+13%)错13%=4250.88(元)

D.

业务(3)应计算的销项税额=16950÷(1+13%)错13%=1950(元)

【不定项选择题】

案例一

背景资料:某分洪闸位于河道堤防上,河道堤防级别为2级。该闸在施工过程中发生如下事件:

事件1:闸室底板及墩墙设计采用C30W6F150混凝土。施工单位在混凝土拌合过程中掺入高效减水剂,并按照混凝土试验有关标准制作了混凝土试块,对混凝土各项指标进行试验。

事件2:施工单位在混凝土施工前,提供了混凝土配合比见表。

混凝土配合比

事件3:为有效控制风险,依据《大中型水电工程建设风险管理规范》(GBT50927-2013),施工单范围对施工过程中可能存在的主要风险进行了分析,把风险分为四大类:第一类为损失大、概率大的风险,第二类为损失小、概率大的风险,第三类为损失大、概率小的风险,第四类为损失小、概率小的风险,针对各类风险提出了风险规避等处置方法。

事件4:在启闭机工作桥夜间施工过程中,2名施工人员不慎从作业高度为12.0m的高出坠落。事故造成了1人死亡,1人重伤。

【不定项选择题】

某机电安装公司承接了一平板玻璃厂的施工总承包工程,合同执行过程中发生了如下事件:
事件一:由于设计原因,对主生产工艺线设计图纸进行了修改;设备基础按图施工时,发现基础下有一溶洞,而业主提供的工程地质资料未显示,需采用桩基处理;政府对项目环境保护等级提出新的要求;施工单位采用新工艺、新技术以提高工程质量。施工单位提出须变更合同。
事件二:施工过程中,因设计更改了主机设备标高、基线和位置尺寸,而相关联设备施工单位也要求设计院出具设计变更,设计院仅口头答复其他关联设备以主机设备为准即可,因而造成了部分已安装的设备返工和工期延误。施工单位向业主提出费用和工期索赔。
事件三:施工过程中,施工单位为节约成本,向业主提交了一份既能保证质量又能节约原材料的合理化建议方案,得到了业主的认可,进行了工程变更。
事件四:屋顶排风机安装如图8-3所示,安装后,业主提出缺少防护措施。

【不定项选择题】

甲超市的下列进项税额中,不得从销项税额中抵扣的是(   )。


A.
对外销售的养生壶的进项税额1300元
B.
购进白酒支付运费的进项税额450元
C.
购进白酒的进项税额27300元
D.
赠送山区小学的文具的进项税额2600元
【不定项选择题】

材料采用计划成本核算,发出材料应负担的成本差异在年末一次计算分摊。(   )

A.
B.
【不定项选择题】

月末,企业对已验收入库但发票账单未到并且其货款尚未支付的材料,不应确认企业的应付账款。()

A.
正确
B.
错误
【不定项选择题】

【背景资料】 某中型水闸工程施工招标文件按《水利水电工程标准施工招标文件》(2009年版)编制。已标价工程量清单由分类分项工程量清单、措施项目清单、其他项目清单、零星工作项目清单组成。其中闸底板C20混凝土是工程量清单的一个子目,其单价(单位:100m³)根据《水利建筑工程预算定额》(2002年版)编制,并考虑了配料.拌制.运输.浇筑等过程中的损耗和附加费用。

事件1:A单位在投标截止时间提前交了投标文件。评标过程中,A单位发现工程量清单有算术性错误,遂以投标文件澄清方式提出修改,招标代理机构认为不妥。

事件2:招标人收到评标报告后对评标结果进行公示,A单位对评标结果提出异议。

事件3:经过评标,B单位中标。工程实施过程中,B单位认为闸底板C20混凝土强度偏低,建议将C20变更为C25。经协商后,监理人将闸底板混凝土自C20变更为C25。B单位按照变更估计原则,以现行材料价格为基础提交了新单价,监理人认为应按投标文件所附材料预算价格为计算基础提交新单价。

本工程在实施过程中,涉及工程变更的双方往来函件包括(不限于):①变更意向书,②书面变更建议,③变更指示,④变更报价书,⑤撤销变更意向书,⑥难以实施变更的原因和依据,⑦变更实施方案等。

【不定项选择题】

补贴进口产品的价格影响包括(   )。

A.

补贴进口产品的削价

B.

补贴进口产品对国内同类产品的抑价

C.

补贴进口产品对国内同类产品的压价

【不定项选择题】

[A] Some archaeological sites have always been easily observable—for example, the Parthenon in Athens, Greece; the pyramids of Giza in Egypt; and the megaliths of Stonehenge in southern England. But these sites are exceptions to the norm. Most archaeological sites have been located by means of careful searching, while many others have been discovered by accident. Olduvai Gorge, an early hominid site in Tanzania, was found by a butterfly hunter who literally fell into its deep valley in 1911. Thousands of Aztec artifacts came to light during the digging of the Mexico City subway in the 1970s.

[B] In another case, American archaeologists René Million and George Cowgill spent years systematically mapping the entire city of Teotihuacán in the Valley of Mexico near what is now Mexico City. At its peak around AD 600, this city was one of the largest human settlements in the world. The researchers mapped not only the city’s vast and ornate ceremonial areas, but also hundreds of simpler apartment complexes where common people lived.

[C] How do archaeologists know where to find what they are looking for when there is nothing visible on the surface of the ground? Typically, they survey and sample (make test excavations on) large areas of terrain to determine where excavation will yield useful information. Surveys and test samples have also become important for understanding the larger landscapes that contain archaeological sites.

[D] Surveys can cover a single large settlement or entire landscapes. In one case, many researchers working around the ancient Maya city of Copán, Honduras, have located hundreds of small rural villages and individual dwellings by using aerial photographs and by making surveys on foot. The resulting settlement maps show how the distribution and density of the rural population around the city changed dramatically between AD 500 and 850, when Copán collapsed.

[E] To find their sites, archaeologists today rely heavily on systematic survey methods and a variety of high-technology tools and techniques. Airborne technologies, such as different types of radar and photographic equipment carried by airplanes or spacecraft, allow archaeologists to learn about what lies beneath the ground without digging. Aerial surveys locate general areas of interest or larger buried features, such as ancient buildings or fields.

[F] Most archaeological sites, however, are discovered by archaeologists who have set out to look for them. Such searches can take years. British archaeologist Howard Carter knew that the tomb of the Egyptian pharaoh Tutankhamun existed from information found in other sites. Carter sifted through rubble in the Valley of the Kings for seven years before he located the tomb in 1922. In the late 1800s British archaeologist Sir Arthur Evans combed antique dealers’ stores in Athens, Greece. He was searching for tiny engraved seals attributed to the ancient Mycenaean culture that dominated Greece from the 1400s to 1200s BC. Evans’s interpretations of these engravings eventually led him to find the Minoan palace at Knossos (Knosós), on the island of Crete, in 1900.

[G] Ground surveys allow archaeologists to pinpoint the places where digs will be successful. Most ground surveys involve a lot of walking, looking for surface clues such as small fragments of pottery. They often include a certain amount of digging to test for buried materials at selected points across a landscape. Archaeologists also may locate buried remains by using such technologies as ground radar, magnetic-field recording, and metal detectors. Archaeologists commonly use computers to map sites and the landscapes around sites. Two- and three-dimensional maps are helpful tools in planning excavations, illustrating how sites look, and presenting the results of archaeological research.

41.

A

42.

E

43.

44.

45.