企业取得交易性金融资产时，应当按照取得时的公允价值加上相关交易费用作为初始入账金额。（）

案例四

【背景资料】

某总承包单位A将一医院的通风空调工程分包给某安装单位B，工作内容有风系统、水系统、热泵机组。设备有7台风冷式热泵机组、9台水泵、123台吸顶式新风空调机组、1237台风机盘管、42台排风机，均由业主采购。通风空调工程的电气系统由总承包单位施工。

开始施工后，A单位编制了空调工程的施工组织设计，热泵机组采用轮式起重机吊装。B公司依据空调工程的施工组织设计和国家规范编制了热泵机组的吊装方案。中间施工中，因业主装饰设计变更，致使空调工程施工图修改，工程停工数天，影响了计划工期，同时也增加了工程量和新的项目。

通风空调设备安装完工后，在A单位的配合下，B单位对通风空调的风系统、水系统和冷热系统进行了系统调试。调试人员在风机盘管、新风机和排风机单机试车合格后，用热球风速仪对各风口进行测定与调试及其他内容的调试，在全部数据达到设计要求后，通风空调工程在夏季做了带冷源的试运转，并通过竣工验收。

医院营业后，在建设单位的负责下，通风空调工程进行了带负荷综合效能试验与调整。到了冬季安装单位及时进行回访，时通风空调工程季节性调试。发现个别风口的新风量只有50m³/h·P（设计要求是75m³／h·P），经复查，是调试人员的计算错误，后重新调整测试，达到设计要求。另外，个别病房的风机盘管噪声达到45dB(设计要求是35dB)，经检查，是风机盘管轴心偏移，通过设备生产厂家调换设备，噪声达到要求。

【问题】

甲公司在P银行申请开立基本存款账户应出具的证明文件是（    ）。

案例二

背景资料：某城市地铁工程进行机电安装工程招标，将地铁 1 号线机电安装划分为 3 个施工标段。某机电安装工程公司中标了其中第二个标段，工程范围包括 5 个车站和 4 个运行区间的全部机电安装工作。工程内容包括：设备及管理用房土建装修施工；环控系统、动力及照明系统、给水排水系统、消防及报警系统安装等。工程质量目标定为国家级优质工程。设备由业主统一采购，材料由业主指定厂家,施工单位负责采购。

中标后，机电安装公司成立了项目经理部，并按照争创国优的质量目标进行了质量控制的策划，并针对易发的质量问题制定了预控方案。

事件一：根据合同工期要求及劳动力总体安排的考虑，公司将通风空调制作工程分别分包给甲、乙、丙三个施工队进行,材料由公司集中采购。

事件二：第一批镀锌风管制作完成后,公司技术质量部门进行了验收,发现存在翻边不一致,平整度超差,以及法兰螺栓间距过大等质量问题,其中检查甲施工队 30 根风管，翻边宽度不一致问题出现 12 点，法兰螺栓孔间距超差 8 点,四角咬口开裂 5 点；检查乙施工队 25 根风管，翻边宽度不一致问题 10 点，法兰螺栓孔间距问题 4 点，镀锌板表面划伤 6 点；检查丙施工队 32 根风管,翻边宽度不一致 3 点，法兰螺栓孔间距问题 6 点,表面划伤 8 点。

事件三：在进行设备单机无负荷试运转时，发现一台大型排风机制造质量不合格。

教师应以专业化的语言和幼儿沟通。(  )

依据拟定的教学目标，设计第一课时教学活动并简要说明理由。

Following the explosion of creativity in Florence during the 14h century known as the Renaissance, the modern world saw a departure from what it had once known. It turned from God and the authority of the Roman Catholic Church and instead favoured a more humanistic approach to being. Renaissance ideas had spread throughout Europe well into the 17h century, with the arts and sciences flourishing extraordinarily among those with a more logical disposition. (46) With the Church’s teachings and ways of thinking eclipsed by the Renaissance, the gap between the Medieval and modern periods had been bridged, leading to new and unexplored intellectual territories.

During the Renaissance, the great minds of Nicolaus Copernicus, Johannes Kepler and Galileo Galilei demonstrated the power of scientific study and discovery. (47) Before each of their revelations many thinkers at the time had sustained more ancient ways of thinking, including the geocentric view that the Earth was a the centre of our universe. Copernicus theorized in 1543 that all of the planets  that we knew of revolved not around the Earth, but the Sun, a system that was later upheld by Galileo at his own expense. Offering up such a theory during a time of high tension between scientific and religious minds was branded as heresy and any such heretics that continued to spread these lies were to be punished by imprisonment or even death.

(48) Despite attempts by the Church to suppress this new generation of logicians and rationalists, more explanations for how the universe functioned were being made at a rate that the people could no longer ignore. It was with these great revelations that a new kind of philosophy founded in reason was born.

The Church’s long-standing dogma was losing the great battle for truth to rationalists and scientists. This very fact embodied the new ways of thinking that swept through Europe during most of 17h century. (49) As many took on the duty of trying to integrate reasoning and scientific philosophies into the world, the Renaissance was over and it was time for a new era-the Age of Reason.

The 17h and I8h centuries were times of radical change and curiosity. Scientific method, reductionism and the questioning of Church ideals was to be encouraged, as were ideas of liberty, tolerance and progress. (50) Such actions to seek knowledge and to understand what information we already knew were captured by the Latin phrase “sapereaude” or “dare to know”, after Immanuel Kant used it in his essay “An Answer to the Question: What is Enlightenment?”. It was the purpose and responsibility of great minds to go forth and seek out the truth, which they believed to be founded in knowledge.

【背景资料】

某新建住宅工程，地上 18 层，首层为非标准层，结构现浇，工期 8 天。2 层~18 层为标准层，采用装配式结构体系。其中，墙体以预制墙板为主，楼板以预制叠合板为主。所有构件通过塔吊吊装。

经验收合格的预制构件按计划要求分批进场，构件生产单位向施工单位提供了相关质量证明文件。

某 A 型预制叠合板，进场后在指定区域按不超过 6 层码放。最下层直接放在通长型钢支垫上，其他层与层之间使用垫木。垫木距板端 300mm，间距 1800mm。

预制叠合板安装工艺包含：①测量放线；②支撑架体搭设；③叠合板起吊；④位置、标高确认；⑤叠合板落位；⑥支撑架体调节；⑦摘钩。

存放区靠放于专用支架的某 B 型预制外墙板，与地面倾斜角度为 60°。即将起吊时突遇 6 级大风及大雨，施工人员立即停止作业，塔吊吊钩仍挂在外墙板预埋吊环上。风雨过后，施工人员直接将该预制外墙板吊至所在楼层，利用外轮廓线控制就位后，设置 2 道可调斜撑临时固定。

验收合格后进行叠合层和叠合板接缝处混凝土浇筑。

【背景资料】某施工单位承担一井下装载硐室的掘进施工任务。所编制的施工进度计划见下图，图中箭线上方为工序的名称，下方为工序的时间，单位：周。

在工程施工到第4周结束时，业主要求施工单位将该硐室的混凝土基础一并完成，需增加一道现浇混凝土基础施工工序J，该工序J应在工序G完成后开始，在工程完工前结束，时间为6周，且总工期不变。施工单位及时调整了进度计划，将工序G分成两组同时施工，每组施工时间2周。

On the north bank of the Ohio River sits Evansville, Ind., home of David Williams, 52, and of a riverboat casino where gambling games are played. During several years of gambling in that casino, Williams, a state auditor earning $35,000 a year, lost approximately $175,0He had never gambled before the casino sent him a coupon for $20 worth of gambling.

He visited the casino, lost the $20 and left. On his second visit he lost $8The casino issued to him, as a good customer, a Fun Card, which when used in the casino earns points for meals and drinks, and enables the casino to track the user's gambling activities. For Williams, these activities become what he calls electronic heroin.

(41)______________. In 1997 he lost $21,000 to one slot machine in two days. In March 1997 he lost $72,1He sometimes played two slot machines at a time, all night, until the boat locked at 5 a.m., then went back aboard when the casino opened at 9 a.m. Now he is suing the casino, charging that it should have refused his patronage because it knew he was addicted. It did know he had a problem.

In March 1998, a friend of Williams’ s got him involuntarily confined to a treatment center for addictions, and wrote to inform the casino of Williams’ s gamblers. The casino included a photo of Williams among those of banned gamblers, and wrote to him a” cease admissions” letter noting the medical/psychological nature of problem gambling behaviors, the letter said that before being readmitted to the patronizing the casino would pose no threat to his safety have to his safety or well-being.

(42) ______________.

The Wall Street Journal reports that the casino has 20 signs warning: “Enjoy the fun ... and always bet with your head, not over it”. Every entrance ticket lists a toll-free number for counseling from the Indiana Department of Mental Health. Nevertheless, Williams’ s suit charges that the casino, knowing he was “helplessly addicted to gambling”, intentionally worked to ”love” him to “engage in conduct against his will” well.

(43) ______________.

The fourth edition of the Diagnostic and Statistical Manual of Mental Disorders says “pathological gambling” involves persistent, recurring and uncontrollable pursuit less of money than of taking risks in quest of a windfall,

(44) ______________.Pushed by science, or what claims to be science, society is reclassifying what once were considered character flaws or moral failings as personality disorders akin to physical disabilities.

(45) ______________.

Forty-four states have lotteries, 29 have casinos, and most of these states are to varying degrees dependent on --you might say --addicted to--revenues from wagering. And since the first Internet gambling site was created in 1995, competition for gamblers' dollars has become intense. The Oct. 28 issue of NEWSWEEK reported that 2 million gamblers patronize 1,800 virtual casinos every week. With $3.5 billion being lost on Internet wagers this year, gambling has passed pornography as the Web's most profitable business.

[A]Although no such evidence was presented, the casino's marketing department continued to pepper him with mailings. And he entered the casino and used his Fun Card without being detected.

[B]It is unclear what luring was required, given his compulsive behavior. And in what sense was his will operative?

[C]By the time he had lost $5,000 he said to himself that if he could get back to even, he would quit. One night he won $5,500, but he did not quit.

[D]Gambling has been a common feature of American life forever, but for a long time it was broadly considered a sin, or a social disease. Now it is a social policy: the most important and aggressive promoter of gambling in America is government.

[E]David Williams’ s suit should trouble this gambling nation. But don’t bet on it.

[F]It is worrisome that society is medicalizing more and more behavioral problems, often defining as addictions what earlier, sterner generations explained as weakness of will.

[G]The anonymous, lonely, undistracted nature of online gambling is especially conductive to compulsive behavior. But even if the government knew how to move against Internet gambling, what would be its grounds for doing so?

[A] The first and more important is the consumer’s growing preference for eating out; the consumption of food and drink in places other than homes has risen from about 32 percent of total consumption in 1995 to 35 percent in 2000 and is expected to approach 38 percent by 20This development is boosting wholesale demand from the food service segment by 4 to 5 percent a year across Europe, compared with growth in retail demand of 1 to 2 percent. Meanwhile, as the recession is looming large, people are getting anxious. They tend to keep a tighter hold on their purse and consider eating at home a realistic alternative.

[B] Retail sales of food and drink in Europe’s largest markets are at a standstill, leaving European grocery retailers hungry for opportunities to grow. Most leading retailers have already tried e-commerce, with limited success, and expansion abroad. But almost all have ignored the big, profitable opportunity in their own backyard: the wholesale food and drink trade, which appears to be just the kind of market retailers need.

[C] Will such variations bring about a change in the overall structure of the food and drink market? Definitely not. The functioning of the market is based on flexible trends dominated by potential buyers. In other words, it is up to the buyer, rather than the seller, to decide what to buy .At any rate, this change will ultimately be acclaimed by an ever-growing number of both domestic and international consumers, regardless of how long the current consumer pattern will take hold.

[D] All in all, this clearly seems to be a market in which big retailers could profitably apply their scale, existing infrastructure and proven skills in the management of product ranges, logistics, and marketing intelligence. Retailers that master the intricacies of wholesaling in Europe may well expect to rake in substantial profits thereby. At least, that is how it looks as a whole. Closer inspection reveals important differences among the biggest national markets, especially in their customer segments and wholesale structures, as well as the competitive dynamics of individual food and drink categories. Big retailers must understand these differences before they can identify the segments of European wholesaling in which their particular abilities might unseat smaller but entrenched competitors. New skills and unfamiliar business models are needed too.

[E] Despite variations in detail, wholesale markets in the countries that have been closely examined-France, Germany, Italy, and Spain-are made out of the same building blocks. Demand comes mainly from two sources: independent mom-and-pop grocery stores which, unlike large retail chains, are too small to buy straight from producers, and food service operators that cater to consumers when they don’t eat at home. Such food service operators range from snack machines to large institutional catering ventures, but most of these businesses are known in the trade as “horeca”: hotels, restaurants, and cafes. Overall, Europe’s wholesale market for food and drink is growing at the same sluggish pace as the retail market, but the figures, when added together, mask two opposing trends.

[F] For example, wholesale food and drink sales come to $268 billion in France, Germany, Italy, Spain, and the United Kingdom in 2000-more than 40 percent of retail sales. Moreover, average overall margins are higher in wholesale than in retail; wholesale demand from the food service sector is growing quickly as more Europeans eat out more often; and changes in the competitive dynamics of this fragmented industry are at last making it feasible for wholesalers to consolidate.

[G] However, none of these requirements should deter large retailers (and even some large good producers and existing wholesalers) from trying their hand, for those that master the intricacies of wholesaling in Europe stand to reap considerable gains.