背景

某疏浚工程工程量80万m3，采用链斗挖泥船施工。该船泥斗斗容0.5 m3，泥斗充泥系数0.6，斗桥的倾斜系数1.0，土的搅松系数1.2，经测算需配备500m3舱容自航泥驳4艘，其主要施工参数有：重在航行时间1.4h，轻载航行时间1.0h，卸泥掉头时间0.2h，备用泥驳1艘，该船时间利用率为60%。

背景资料：

 某公司中标承建中压A天然气直埋管线工程，管道直径DN300mm，长度1. 5km,由节点 ①至节点⑩，其中节点⑦、⑧分别为30°的变坡点，如图3所示，项目部编制了施工组织设计，内容包括工程概括，编制依据、施工安排、施工准备等。在沟槽开挖过程中，遇到地质勘察时未探明的墓穴。项目部自行组织人员、机具清除了墓穴，并进行换填级配砂石处理， 导致增加了合同外的工作量。管道安裝焊接完毕，依据专项方案进行凊扫与试验。管道清扫 由点①向⑩点方向分段进行，清扫过程中出现了卡球的迹象。

　　根据现场专题会议要求切开⑧点处后，除发现清扫球处，还有一根撬杠。调査确认是焊工为预防撬杠丢失临时放置在管腔内，但忘记取出，会议确定此次事故为质量事故。

根据期初资料和资料 (1)，下列会计处理中正确的是 (   )。

【背景资料】某市政公司承建的市政府桥梁工程中，桥梁引道与现有城市次干道呈T型平面交叉，次干道边坡坡率 1:2，采用植草防护；引道位于种植滩地，线位上现存池塘一处（长15m，宽12m，深1.5m）；引道两侧边坡采用挡土墙支护：桥台采用重力式桥台，基础为直径120cm混凝土钻孔灌注桩。引道纵断面+挡土墙横截面如图。

项目部编制的引道路堤及桥台施工方案有如下内容：
（1）桩基泥浆池设置于台后引道滩地上，公司现有如下桩基施工机械可供选用：正循环回转钻，反循环回转钻，潜水钻，冲击钻，长螺旋钻机，静力压桩机。
（2）引道路堤在挡土墙及桥台施工完成后进行，路基用合格的土方从现有城市次干道倾倒入路基后用机械摊铺碾压成型。施工工艺流程图如下：

监理工程师在审查施工方案时指出：施工方案（2）中施工组织存在不妥之处：施工工艺流程图存在较多缺漏错误，要求项目部改正。
在桩基施工期间，发生一起行人不慎滑入泥浆池事故，但未造成伤害。

【背景资料】
某公司中标承污水截流工程，内容有：新建提升泵站一座，位于城市绿地内，地下部分为内径5m的圆形混凝土结构，底板高程-9.0m；新敷设D1200mm和D1400mm柔性接口钢筋混凝土管道546m，管顶覆土深度4.8m～5.5m，检查井间距50m～80m；A段管道从高速铁路桥跨中穿过，B段管道垂直穿越城市道路，工程纵向剖面如图2所示。场地地下水为层间水，赋存于粉质黏土、重分质黏土层，水量较大。设计采用明挖施工，辅以井点降水和局部注浆加固施工技术措施。
施工前，项目部进场调研发现：高铁桥墩柱基础为摩擦桩；城市道路车流量较大；地下水位较高，水量大，土层渗透系数较小。项目部依据施工图设计拟定了施工方案，并组织对施工方案进行专家论证。根据专家论证意见，项目部提出工程变更，并调整了施工方案如下：1、取消井点降水技术措施；2、泵站地下部分采用沉井法施工；3、管道采用密闭式顶管机顶管施工。该项工程变更获得建设单位的批准。项目部按照设计变更情况，向建设单位提出调整工程费用的申请。

【背景资料】

1. 某新建单线铁路的控制性工程是，长 4680m ，围岩级别是Ⅲ、Ⅳ、Ⅴ级，设置1座横洞。

2. 根据施工组织设计要求：施工准备2个月，进口段1个月，出口段3个月，横洞4个月。隧道围岩分布如下图所示。

3. 根据施工组织设计要求横洞进行两个作业面施工。隧道按设计超前地质预报纳入工序，Ⅴ级围岩设置小导管超前支护，其他为锚喷支护。Ⅲ级围岩采用全断面开挖，Ⅳ级围岩采用台阶法，Ⅴ级围岩采用中隔壁法（ CD 法）开挖。

4. 根据本企业施工工艺水平，对各种围岩的循环进尺、循环作业时间及环境和经验修正系数如下表所示。假定按三班制组织施工，每月作业时间 30d

5. 在施工过程中，进口工作面和横洞向小里程工作面开挖过程中，在接近贯通时，两端工作面为迎接2天后的隧道贯通庆典，加紧施工，在双方距离 6m 时，进口工作面爆破时，导致横洞向小里程掘进工作面拱部石头塌落，砸死2人。经调查此爆破工没有爆破操作合格证却执行了爆破作业

问题：

[A] The following paragraphs are given in a wrong order. For questions 41-45, you are required to reorganize these paragraphs into a coherent text by choosing from the list A-G and filling them into the numbered boxes. Paragraphs B and D have been correctly placed. Mark your answers on the ANSWER SHEET. (10 points)

[B] The first published sketch, “A Dinner at Poplar Walk” brought tears to Dickens’s eyes when he discovered it in the pages of The Monthly Magazine. From then on his sketches, which appeared under the pen name “Boz” in The Evening Chronicle, earned him a modest reputation.

[C] The runaway success of The Pickwick Papers, as it is generally known today, secured Dickens’s fame. There were Pickwick coats and Pickwick cigars, and the plump, spectacled hero, Samuel Pickwick, became a national figure.

Soon after Sketches by Boz appeared, a publishing firm approached Dickens to write a story in monthly installments, as a backdrop for a series of woodcuts by the then-famous artist Robert Seymour, who had originated the idea for the story. With characteristic confidence, Dickens successfully insisted that Seymour’s pictures illustrate his own story instead. After the first installment, Dickens wrote to the artist and asked him to correct a drawing Dickens felt was not faithful enough to his prose. Seymour made the change, went into his backyard, and expressed his displeasure by committing suicide. Dickens and his publishers simply pressed on with a new artist. The comic novel, The Posthumous Papers of the Pickwick Club, appeared serially in 1836 and 1837 and was first published in book form in 1837.

[D]Charles Dickens is probably the best-known and, to many people, the greatest English novelist of the 19th century. A moralist, satirist, and social reformer, Dickens crafted complex plots and striking characters that capture the panorama of English society.

[E]Soon after his father’s release from prison, Dickens got a better job as errand boy in law offices. He taught himself shorthand to get an even better job later as a court stenographer and as a reporter in Parliament. At the same time, Dickens, who had a reporter’s eye for transcribing the life around him, especially anything comic or odd, submitted short sketches to obscure magazines.

[F]Dickens was born in Portsmouth, on England’s southern coast. His father was a clerk in the British Navy pay office—a respectable position, but with little social status. His paternal grandparents, a steward and a housekeeper, possessed even less status, having been servants, and Dickens later concealed their background. Dicken’s mother supposedly came from a more respectable family. Yet two years before Dicken’s birth, his mother’s father was caught stealing and fled to Europe, never to return. The family’s increasing poverty forced Dickens out of school at age 12 to work in Warren’s Blacking Warehouse, a shoe-polish factory, where the other working boys mocked him as “the young gentleman.” His father was then imprisoned for debt. The humiliations of his father’s imprisonment and his labor in the blacking factory formed Dickens’s greatest wound and became his deepest secret. He could not confide them even to his wife, although they provide the unacknowledged foundation of his fiction.

[G]After Pickwick, Dickens plunged into a bleaker world. In Oliver Twist, he traces an orphan’s progress from the workhouse to the criminal slums of London. Nicholas Nickleby, his next novel, combines the darkness of Oliver Twist with the sunlight of Pickwick. The popularity of these novels consolidated Dickens’ as a nationally and internationally celebrated man of letters.

D → 41. _____→ 42. _____→ 43. _____→ 44. _____→B → 45. _____

案例四

【背景资料】

A机电安装公司承接了某钢厂中板生产线安装工程，合同签订时工程内容包括推钢式加热炉筋管耐热滑块的焊接安装。11t的加热炉气包吊装，吊装高度24m，16台行车吊装，轧机安装，单件最大重量102t；高压水系统，液压润滑系统安装(包括管道的化学处理）。

经业主同意，A公司将加热炉气包吊装分包给了专业吊装公司B公司。B公司在A公司安全管理制度的基础上编制了应急预案，并进行定期和不定期的安全检查。

因工期紧张，又逢雨季，项目部针对施工具体情况制定了相应的安全技术措施。并严格执行施工前的安全技术交底制度。

由于工期紧，交叉施工多，深基坑多，发生了下列事件：

事件一，B公司在轧机102t最大件吊装时，吊索具2t，B公司拟采用一台起重能力为110t的大型吊车起吊，但遭到监理公司的制止。

事件二，由于深基坑无护栏和标识，7月22日上午10时，两名施工人员不慎落入，造成一人重伤，一人死亡。7月23日下午，施工项目部安全部门负责人向A公司上报了事故，A公司负责人接上报告后，考虑到已是周末，于是等到7月26日（周一）上午报告了当地人民政府安全生产监督管理部门。

【背景资料】A公司中标某市城区高架路工程第二标段。本工程包括高架桥梁、地面辅道及其他附属工程；工程采用工程量清单计价，并在清单中列出了措施项目；双方签订了建设工程施工合同，其中约定工程款支付方式为按月计量支付，并约定发生争议时向工程所在地仲裁委员会申请仲裁。对清单中某措施项目，A公司报价100万元。施工中，由于该措施项目实际发生费用为180万元，A公司拟向业主提出索赔。
业主推荐B公司分包钻孔灌注桩工程，A公司审查了B公司的资质后，与B公司签订了工程分包合同。在施工过程中，由于B公司操作人员违章作业，损坏通信光缆，造成大范围通信中断，A公司为此支付了50万元补偿款。
A公司为了应对地方材料可能涨价的风险，中标后即与某石料厂签订了价值400万元的道路基层碎石料的采购合同，约定了交货日期及违约责任（规定违约金为合同价款的5%)并交付了50万元定金。到了交货期，对方以价格上涨为由提出中止合同，A公司认为对方违约，计划提出索赔。
工程竣工，保修期满后，业主无故拖欠A公司工程款，经多次催要无果。A公司计划对业主提起诉讼。    

根据资料（1）至（4），下列各项中，甲公司12月出租非专利技术的会计处理正确的是（）。

成都某国际机场属于4F级机场，有跑道2条，机位数288个位，在2019年年旅客吞吐量为5585.8552万人次。为适应机场发展续期，进行灯光系统升级改造工程。灯光系统施工完成后，机场运营管理机构及时组织了飞行校验工作，检验结果为合格。