企业应对采用公允价值模式进行后续计量的投资性房地产计提折旧或摊销。（）

案例五

【背景资料】

某城市桥梁处改造工程，设计桥面宽度38m，桥跨净高18m，为双幅钢筋箱梁结构，跨度组合(40m+35m+40m)，下部结构为1500墩柱结构，两侧为混凝土桥台，最大厚度1.5m。均为桩基基础，桩径∅1500，深度约25m，主要穿越土层由上至下为回填土层(厚2～3m)、黏性土层（厚20m）及底部砂卵石层(厚1～2m)，地下潜水埋深20m。

工程工期，计划开工日期3月15日，计划竣工日期10月15日。受拆迁影响，工程于5月正式开工，但建设单位仍要求10月15日完工。    

事件一：为保证工程如期完成，开工后项目部组织人员进行图纸会审，参加设计交底并根据实际情况编制了本工程总体施工组织设计，经公司生产经理审批后组织实施。

事件二：为节约成本，项目部施工员按照以往工程施工经验，在原状土上搭设脚手架，进行箱粱模板支护，支搭完成，自检合格后即进行混凝土浇筑。

事件三：对于桥台等大体积混凝土项目部采取测温、保湿的方法，延长养护时间到28d，保证混凝土表面不出现裂缝。

【问题】

影响练习的因素有练习量、练习方式和练习目的。()

某药厂以本厂过期药品作为主原料，更改生产日期和批号生产出售。甲市乙县药监局以该厂违反《药品管理法》第49条第1款关于违法生产药品规定，决定没收药品并处罚款20万元。药厂不服向县政府申请复议，县政府依《药品管理法》第49条第3款关于生产劣药行为的规定，决定维持原处罚决定。药厂起诉。关于本案的举证与审理裁判，下列说法正确的有（      ）。

Coinciding with the groundbreaking theory of biological evolution proposed by British naturalist Charles Darwin in the 1860s, British social philosopher Herbert Spencer put forward his own theory of biological and cultural evolution. Spencer argued that all worldly phenomena, including human societies, changed over time, advancing toward perfection. 41.____________.

American social scientist Lewis Henry Morgan introduced another theory of cultural evolution in the late 1800s. Morgan, along with Tylor, was one of the founders of modern anthropology. In his work, he attempted to show how all aspects of culture changed together in the evolution of societies.42._____________.

In the early 1900s in North America, German-born American anthropologist Franz Boas developed a new theory of culture known as historical particularism. Historical particularism, which emphasized the uniqueness of all cultures, gave new direction to anthropology. 43._____________ .

Boas felt that the culture of any society must be understood as the result of a unique history and not as one of many cultures belonging to a broader evolutionary stage or type of culture. 44._______________.

Historical particularism became a dominant approach to the study of culture in American anthropology, largely through the influence of many students of Boas. But a number of anthropologists in the early 1900s also rejected the particularist theory of culture in favor of diffusionism. Some attributed virtually every important cultural achievement to the inventions of a few, especially gifted peoples that, according to diffusionists, then spread to other cultures. 45.________________.

Also in the early 1900s, French sociologist ?mile Durkheim developed a theory of culture that would greatly influence anthropology. Durkheim proposed that religious beliefs functioned to reinforce social solidarity. An interest in the relationship between the function of society and culture—known as functionalism—became a major theme in European, and especially British, anthropology.

[A]Other anthropologists believed that cultural innovations, such as inventions, had a single origin and passed from society to society. This theory was known as diffusionism.

[B]In order to study particular cultures as completely as possible, Boas became skilled in linguistics, the study of languages, and in physical anthropology, the study of human biology and anatomy.

[C]He argued that human evolution was characterized by a struggle he called the “survival of the fittest,” in which weaker races and societies must eventually be replaced by stronger, more advanced races and societies.

[D]They also focused on important rituals that appeared to preserve a people’s social structure, such as initiation ceremonies that formally signify children’s entrance into adulthood.

[E]Thus, in his view, diverse aspects of culture, such as the structure of families, forms of marriage, categories of kinship, ownership of property, forms of government, technology, and systems of food production, all changed as societies evolved.

[F]Supporters of the theory viewed as a collection of integrated parts that work together to keep a society functioning.

[G]For example, British anthropologists Grafton Elliot Smith and W. J. Perry incorrectly suggested, on the basis of inadequate information, that farming, pottery making, and metallurgy all originated in ancient Egypt and diffused throughout the world. In fact, all of these cultural developments occurred separately at different times in many parts of the world.

某公司承建一新建污水管线和雨水管线工程，工程位于既有快速路道路侧绿地内，现有道路下铺设有热力、燃气管线。污水和雨水管线东段起点K0+000，西段终点K1+000，排水坡度由东向西，坡度0.2%。污水管线设计排水压力0.2MPa，采用预制水泥混凝土管，内径1600mm，壁厚200mm，采用抹带平接口，采取天然地基。雨水涵洞为现浇钢筋混凝土结构，混凝土强度等级C40，抗渗等级P8，采用注浆加固地基基础。起点处断面如图所示。

基坑设计为单侧拉锚式钢板桩支护，另一侧放坡开挖的结构型式。分两级开挖，边坡开挖坡度1:0.5。项目部在工程施工前办理了相关手续。

施工过程中对沟槽开挖与地基处理、沟槽支护进行验收。雨水涵地基加固通过现场试验确定了注浆的施工工艺参数。工程验收合格，拔出钢板桩。

【案例背景】
某铁路工程路基位于滨海地区海相沉积软土地基上。地基处理设计采用塑料排水板和上铺砂垫层方法加固；设计路堤填筑高度5m，路堤两侧设宽12m、高1.5m的反压护道；设计排水板长度为12m，布置方式为1m ×1m正方形。
设计要求路基填筑施工中按照沉降综合观测数据进行分层填筑控制。具体控制指标为：竖向沉降小于10mm/d，边桩位移小于5mm/d，超孔隙水压力消散度大于80%。施工中若不能满足控制指标时必须停止填筑，待指标恢复到控制指标范围时，方可继续填筑。
施工单位进场后，由于征地拆迁原因导致开工时间延期。为确保总工期目标，施工单位根据经验及以往施工参数进行路堤填筑，反压护道利用修正路堤时的刷坡土方进行填筑施工
该段路堤填筑高度至3m后，某日分层填筑高度累计达1m，压实质量经检测合格。施工当日观测组在相邻段进行沉降观测。不久，该段路堤发生了坍塌。如图1-1所示。
事故发生后，经调查，施工前一日的全部观测数据：竖向沉降为10mm/d，超孔隙水压力消散度为20%，观测数据已按程序及时上报；排水板实际施工长度为8m。

采用月末一次加权平均法平时可以从账上提供发出和结存存货的单价及金额，有利于存货成本的日常管理与控制。（　）

下列各项中，应计入甲公司 2023 年度企业所得税收入总额的是 (    )。

某施工单位承建郊区桥梁工程，其中桥跨布置为：30m+（36+42+36）m+30m，两端为30m预应力混凝土简支箱梁桥，中间为三跨预应力混凝土连续箱梁桥。基础采用钻孔灌注桩，下部结构为承台接重力式桥墩，施工单位采用碗扣式满堂支架施工，其中第二跨下有城市道路，采用满堂支架+门洞式支架结合方式施工，门洞式支架为扩大基础+φ600mm钢管桩+工字钢+走道板的形式，限速30km/h，限高4.5m，限宽4m。第二跨桥梁立面图如下：

施工前，项目部设置作业区，采用围挡封闭施工。
施工过程中发生了如下事件：
事件一：预应力混凝土连续箱梁桥其施工工艺：地基处理→地基预压→支架搭设→底模安装→A→调整底模标高、安装侧模及翼缘板→底、腹板钢筋安装及预应力管道安装→内模安装→顶板钢筋安装、端模及锚垫板安装→预应力筋安装→浇筑箱梁混凝土→B→预应力张拉→孔道压浆、封锚→拆模及支架。

事件二：第二跨支架搭设前施工单位对地基进行处理并预压合格，按照规范要求搭设支架，搭设完成后按照支架上部模板和混凝土恒载之和的1.1倍对支架进行预压，将沙袋一次性放置于模板顶面，导致支架垮塌。

某电力安装公司承包一商务楼(地上30层，地下2层，地上1～5层为商场) 的变配电工程安装，变配电工程在地下一层。工程主要设备：三相干式电力变压器 (10/0.4kV)、配电柜(开关柜)设备由业主采购，已运抵施工现场。其他设备、材料 由电力安装公司采购。因1～5层的商场要提前开业，变配电工程需配合送电。 电力安装公司项目部进场后，依据合同、施工图纸及施工总进度计划，编制了变 配电工程的施工方案、施工进度计划(图2),报建设单位审批时被否定，要求优化进 度计划，缩短工期，并承诺赶工增加费由建设单位承担。项目部依据公司及项目所在地的资源情况，优化施工资源配置，列出了进度计划可压缩时间及费用增加表(表2), 压缩了施工工期。


项目部施工准备充分，落实资源配置，依据施工方案要求向作业人员进行技术交 底，明确变压器、配电柜等主要分项工程的施工程序，明确各工序之间的逻辑关系、技 术要求、操作要点和质量标准，使工程按计划实施，变压器安装示意图如图3所示。

变配电工程完工后，供电部门检查合格送电，经过验电、校相无误。分别合高、 低压开关，空载运行24h,无异常，办理验收手续，交建设单位使用；同时整理技术资 料，准备在商务楼竣工验收时归档。