根据期初资料、资料(1)至(4),该企业2024年12月31日资产负债表中“应付职工薪酬”项目“期末余额”栏应填列的金额为( )万元。
杨先生夫妇都是研究生毕业的医生,杨先生31岁,太太30岁,杨先生每月收入15000元,太太8500元。有一个2岁的可爱宝宝,目前的开销还不大,由父母带养,每月支出大概1000元;家庭的每月基本生活开销维持在7000元左右,有一套90平米的房子,房款80万中,首付20%,剩余部分采取每月等额本息还款方式,每月还款2700元,房屋物业管理费每月250元。年终,杨先生和太太还可以拿到总共100000元的奖金。
另外,杨先生家庭有15万元的定期存款和5万元的活期存款,都存放在银行。
目前,杨先生想在10年内换一套大一些的住房,以便将来接父母同住。
根据以上材料回答下列七题。
根据期初资料、资料(1)至(4),该企业2024年12月31日资产负债表中“应付职工薪酬”项目“期末余额”栏应填列的金额为( )万元。
【背景资料】某施工单位承接了一条双向四车道一级公路“白改黑”工程,即在原水泥混凝土路面上加铺沥青混凝土面层的改造工程。加铺路面结构示意图如下:

事件一:施工单位采用直接加铺法施工。对破损严重的板块进行凿除,并重新浇筑水泥混凝土板:对脱空板、不均匀沉降板采用如下工艺流程进行处理:定位→A→制浆→灌浆→B→交通控制→弯沉检测。经弯沉检测合格后进行下一道工序。所有面板处理完成后,施工单位对旧路面接缝进行了处理,然后进行沥青混凝土加铺施工。整平层与下面层采用SK-70普通沥青,中面层与上面层采用SBSSK-70改性沥青。
事件二:施工单位按要求搭建了工地试验室,工地试验遵循科学、客观、严谨、公正的原则,独立开展试验检测活动,对人员,设备,档案等制订了严格管理制度,该制度部分摘录如下:
(1)工地试验室应保持试验检测人员相对稳定,因特殊情况确需变动的,应由母体检测机构报经建设单位同意,并向监理单位备案。
(2)仪器设备在检定/校准周期内如存在修理、搬运、移动等情况,应重新进行检定/校准,对于性能不稳定的设备以及使用频率高的设备应进行期间核查。
(3)工地试验室应重视试验检测人员劳动保护工作,试验检测人员在进行有毒、有强噪音等试验操作时,必须按要求佩戴相应的防护用具。
(4)工地试验室应按照规定及时对试验检测人员进行年度信用评价。
事件三:采购材料前,施工单位项目部材料采购部门填写了《材料试验通知单》,并交项目部试验室,由试验室主任指派试验人员配合材料采购人员到货源处取样,然后进行性能试验。
经试验合格后,项目部与供应方签订了供应合同。某批沥青材料运至工地后,试验人员检查了出厂合格证,并认真核对供应商提供的检测报告上的数据,确认合格后,用于该工程。
某安装公司承接一项柴油加氢装置压缩单元扩建工程,工程内容包括压缩机组、桥式起重机、工艺管道、电气自动化仪表等安装。
压缩机组由机身、中体、气缸、曲轴、活塞、中间冷却器、缓冲罐、管道等组成。属于压力容器的中间冷却器、缓冲罐安装在厂房一层,压缩机本体安装在厂房二层。压缩机组散件到货,单件最大起重量为9.6t。
工程开工后,安装公司编制了压缩机组吊装运输专项施工方案,因厂房内检修用桥式起重机不能满足机组部件吊装要求,采用了在设备吊装上设置吊点,由卷扬机-滑轮组系统提升机组部件至二层平台,利用搬运小坦克配合手拉葫芦牵引设备部件至基础,再用千斤顶就位的起重运输工艺方法。
压缩机初步找正合格后,作业人员采用双表法进行联轴器对中找正。百分表安装后两轴同时转动,根据百分表读数计算轴向、径向偏差。联轴器找正示意图及轴向、
径向偏差如图3所示。联轴器找正用百分表检定合格并在有效期内。
压缩机组润滑系统油循环前,技术员在进行工艺检查时,发现系统油管路上漏装1支热电偶。在润滑系统油循环过程中,回油管视镜显示系统回油不畅,经分析处理后排除故障。
企业持有的以权益法核算的长期股权投资,当被投资方发生净亏损时,应贷记“长期股权投资——损益调整”科目,但以“长期股权投资”科目的账面价值减记至零为限。( )
背景资料:
某煤矿由于生产需要进行改扩建,需要增加一主井井筒及井下巷道,委托一招标公司 在全国指定的刊物上发表招标公告,有 8 家单位购买标书,期间发生如下事件:
事件一: 7月7日-9日进行标书销售,投标截止日期为8月20日。由于有3家意向单位提出需要到现场进行踏勘。建设单位于7月20日组织3家意向单位到现场进行踏勘。
事件二:8月20日如期开标,评标委员会发现以下问题:A、B两家施工单位的投标保证金出自同一账户;C、D单位项目技术负责人为同一人;E单位的报价远远低于其他单位报价。
经评标委员会讨论评定,施工单位F综合得分最高,评标委员会将施工单位F确定第一中标人。建设单位与施工单位F签订了施工合同并备案。
该项目在施工过程中,由于设计变更,井筒深度增加了100m,建设单位同意按井筒单价计算增加100m井筒费用
施工单位F进场后加强施工组织,采取“四结合”方法,保证了准备工作的质量和进度;同时加强工程项目风险控制,特别是加强工伤风险的控制,使得施工安全顺利进行。
Read the following text and match each of the numbered items in the left column to its corresponding information in the right column. There are two extra choices in the right column. Mark your answers on the ANSWER SHEET. (10 points)
The decline in American manufacturing is a common refrain, particularly from Donald Trump. “We don’t make anything anymore,” he told Fox News, while defending his own made-in-Mexico clothing line.
Without question, manufacturing has taken a significant hit during recent decades, and further trade deals raise questions about whether new shocks could hit manufacturing.
But there is also a different way to look at the data.
Across the country, factory owners are now grappling with a new challenge: Instead of having too many workers, they may end up with too few. Despite trade competition and outsourcing, American manufacturing still needs to replace tens of thousands of retiring boomers every year. Millennials may not be that interested in taking their place. Other industries are recruiting them with similar or better pay.
For factory owners, it all adds up to stiff competition for workers – and upward pressure on wages. “They’re harder to find and they have job offers,” says Jay Dunwell, president of Wolverine Coil Spring, a family-owned firm. “They may be coming [into the workforce], but they’ve been plucked by other industries that are also doing as well as manufacturing,” Mr. Dunwell has begun bringing high school juniors to the factory so they can get exposed to its culture.
At RoMan Manufacturing, a maker of electrical transformers and welding equipment that his father cofounded in 1980, Robert Roth keeps a close eye on the age of his nearly 200 workers. Five are retiring this year. Mr. Roth has three community-college students enrolled in a work- placement program, with a starting wage of $13 an hour that rises to $17 after two years.
At a worktable inside the transformer plant, young Jason Stenquist looks flustered by the copper coils he’s trying to assemble and the arrival of two visitors. It’s his first week on the job. Asked about his choice of career, he says at high school he considered medical school before switching to electrical engineering. “I love working with tools. I love creating,” he says.
But to win over these young workers, manufacturers have to clear another major hurdle: parents, who lived through the worst US economic downturn since the Great Depression, telling them to avoid the factory. Millennials “remember their father and mother both were laid off. They blame it on the manufacturing recession,” says Birgit Klohs, chief executive of The Right Place, a business development agency for western Michigan.
These concerns aren’t misplaced: Employment in manufacturing has fallen from 17 million in 1970 to 12 million in 20When the recovery began, worker shortages first appeared in the high-skilled trades. Now shortages are appearing at the mid-skill levels.
“The gap is between the jobs that take no skills and those that require a lot of skill,” says Rob Spohr, a business professor at Montcalm Community College. “There’re enough people to fill the jobs at McDonalds and other places where you don’t need to have much skill. It’s that gap in between, and that’s where the problem is.”
Julie Parks of Grand Rapids Community College points to another key to luring Millennials into manufacturing: a work/life balance. While their parents were content to work long hours, young people value flexibility. “Overtime is not attractive to this generation. They really want to live their lives,” she says.
| says that he switched to electrical engineering because he loves working with tools. |
Jay Dunwell | points out that there are enough people to fill the jobs that don’t need much skill. |
Jason Stenquist |
points out that the US doesn’t manufacture anything anymore. |
Birgit Klohs |
believes that it is important to keep a close eye on the age of his workers. |
Rob Spohr | [E] says that for factory owners, workers are harder to find because of stiff competition. |
Julie Parks | [F] points out that a work / life balance can attract young people into manufacturing. |
| [G] says that the manufacturing recession is to blame for the lay-off of the young people’s parents. |