【不定项选择题】

根据资料(1),下列各项中,甲公司购入M材料应借记的会计科目及其金额正确的是( )。

A.
“应交税费——应交增值税(进项税额)”科目105062元
B.
“应交税费——应交增值税(进项税额)”科目104000元
C.
“原材料”科目811800元
D.
“材料采购”科目803800元
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【不定项选择题】

背景资料

某施工单位承接城市轨道交通工程项目。设计文件表明该工工DK102+108~DK102+224段采用明挖法施工,结构尺寸为12*12m,DK102+224~DK103+010段采用浅埋暗挖法施工。明挖法施工段开挖断面图如图2-1所示。施工前施工单位确定了最初可松性系数(松散状态下土的体积和自然状态土的体积之比)为1.20,最终可松性系数(土经压实后的体积和土在自然状态下的体积之比)为1.05。以此来确定明挖段最终弃土量。浅埋暗挖段穿越既有铁路线且所处位置位于断层破碎带上。施工单位在参加图纸会审时提出穿越既有铁路线路段设计采用的超前小导管不能满足隧道开挖时超前支护的要求。拟将原设计改为超前管棚进行超前支护。最终确定穿越既有铁路线时采用超前管棚进行施工。

 

(单位:cm)

项目实施阶段发生如下事件:

事件一:施工前施工单位编制了浅埋暗挖法施工方案。施工方案明确管棚施工流程为:

侧放孔位一钻机就位→A→B→注浆→C→开挖。

事件二:浅埋暗挖段围岩等级划分及拱架设计间距如下表所示:

 

施工进度计划表明:V级围岩施工,每循环进尺为一榀拱架,每天两个循环,IV级围岩施工每循环进尺2榀拱架,每天一个循环。设计文件显示Ⅳ、V级围岩均采用工20a钢架。

每进尺1m需要工20a钢架2221.267kg。施工单位预计6月30日施工至DK102+634处。现需要施工单位现场技术主管向物资部门提请7月份工20a钢架需求量(t)。


【不定项选择题】

假设2019年中国境内甲公司职员王某全年收支情况如下。

(1)全年取得工资、薪金收入350000元,按照规定缴纳“3险1金”56250元,独生女小学教育支出80000元,赡养老人支出60000元,个人在职读博支出50000无。

(2)出租住房每月取得不含增值税租金收入5000元,缴纳的可以税前扣除的相关税费200元,无修缮支出。

(3)购买体育彩票中奖50000元,发生领奖交通费支出200元,并将其中10000元直接捐赠给甲小学。

(4)取得企业债券利息3000元,机动车保险赔款40000元,符合国家规定标准的城镇房屋拆迁补偿款350000元,境内A上市公司股票转让所得13000元。

已知:王某2019年每月享受子女教育专项附加扣除1000元;每月赡养老人专项附加扣除1000元;每月继续教育专项附加扣除400元;对个人出租住房取得的所得暂减按10%的税率征收个人所得税,每次收入4000元以上的,减除20%的费用;偶然所得适用20%的税率;综合所得个人所得税税率表如下。

个人所得税税率表

(综合所得适用)

级数           全年应纳税所得额               税率          速算扣除数

1       不超过36000元的部分                  3%                 0

2    超过36000元至144000元的部分     10%             2520

3    超过144000元至300000元的部分   20%             16920

4    超过300000元至420000元的部分   5%              31920

5    超过420000元至660000元的部分   30%            52920

6    超过660000元至960000元的部分   35%            85920

7        超过960000元的部分                  45%           181920

要求:根据上述资料,不考虑其他因素,分析回答下列小题。

【不定项选择题】

 计算甲公司零售节日套装应缴纳消费税的下列算式中,正确的是(    )。

A.

 50×5876÷(1+13%)×5%=13000 (元)

B.

 50×5650×5%=14125 (元)

C.

 50×(5650-226)÷(1+13%)×5%=12000 (元)

D.

 50×5876×5%=14690 (元)

【不定项选择题】

【背景资料】某公司施工项目部承建城市地铁3号标段,包含一段双线区间和一个车站,区间隧道及风道出入口采用暗挖法施工,车站的主体结构采用明挖法施工。区间隧道上方为现况道路,路宽22.5m,道路沿线的地下埋设有雨污水、天然气、电信、热力等管线,另外还有一座公共厕所。隧道埋深15m左右,并有100m左右长度内遇有中风化石灰岩。岩层以上分别为黏土2m,砂卵石5~7m,粉细砂2m,粉质黏土3m,回填土2~2.5m。施工日志记录如下事件: 事件1:设计文件提供的相关地下管线及其他构筑物的资料表明:隧道距所有地下管线的直净距都在3.5m以上;经过分析,项目部认为地下管线对暗挖隧道施工的影响不大。

但在挖到地面的公共厕所位置时隧道发生塌方。

事件2:隧道基底施工遇有风化岩段,项目部拟采用松动爆破法移除岩石;施工前编制了松动爆破施工专项方案,但在专家评审时被否定,最后采取了机械凿除法施工。

事件3:由于隧道喷射混凝土施工采用干喷方式,没有采用投标施工方案中的湿法喷射混凝土方式,被质量监督部门要求暂停喷射混凝土施工。

事件4:在隧道完成后发现实际长度比工程量清单中长度少1.5m。项目部仍按清单长度计量。当被监理发现后要求项目部扣除1.5m的长度。

【不定项选择题】

【背景资料】某公司承建一项城市污水管道工程,管道全长1.5km,采用DN1200mm的钢筋混凝土管,管道平均覆土深度约6m。考虑现场地质水文条件,项目部准备采用“拉森钢板桩+钢围檩+钢管支撑”的支护方式,沟槽支护情况详见图2。


项目部编制了“沟槽支护.土方开挖”专项施工方案,经专家论证,因缺少降水专项方案被判定为“修改后通过”。项目部经计算补充了管井降水措施,方案获“通过”,项目进入施工阶段。在沟槽开挖到槽底后进行了分项工程质量验收,槽底无水浸.扰动,槽底高程.中线.宽度符合设计要求。项目部认为沟槽开挖验收合格,拟开始后续垫层施工。在完成下游3个井段管道安装及检查井砌筑后抽取其中1个井段进行了闭水试验,实测渗水量为0.0285L/(min·m)[规范规定DN1200钢筋混凝土管合格渗水量不大43.30m3/(24h·km)]为加快施工进度,项目部拟增加现场作业人员。

【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.


【不定项选择题】

根据期初资料、资料(1),下列各项中,甲公司销售M商品会计处理正确的是()。

A.
1日,确认商品销售收入时: 借:应收账款406800 贷:主营业务收入360000 应交税费——应交增值税(销项税额)46800
B.
6日,收回销售款项时: 借:银行存款406800 贷:应收账款406800
C.
1日,结转商品销售成本时: 借:主营业务成本250000 贷:库存商品250000
D.
1日,确认商品销售收入时: 借:应收账款452000 贷:主营业务收入400000 应收税费——应交增值税(销项税额)52000
【不定项选择题】

下面关于西周时期“礼”与“刑”关系的表述正确的有(       )。

A.

“礼”正面、积极规范人们的言行

B.

“刑”是对一切违背礼的行为进行处罚

C.

两者在运用上为“出礼入刑”

D.

“礼之所去,刑之所取”

【不定项选择题】

“惩罚也是一种教育”的观点有其合理性,因为通过“惩罚”的教育,可以让学生体验和学会承担造成过失的责任。(  )

A.
B.
【不定项选择题】

【背景资料三】

A安装公司承包某大楼的空调设备的智能监控系统安装工程。主要监控设备有现场控制器DDC、电动调节阀、电动风阀驱动器(驱动风阀)和温度传感器(水管型、风管型)等。大楼的空调工程是B安装公司承包施工。合同约定:全部监控设备由A公司采购,但其中电动调节阀和电动风阀驱动器由B安装公司安装,空调系统的调试由两家公司共同负责。

A安装公司项目部进场后,依据B安装公司提供的空调工程施工组织设计、空调工程施工方案、变风量空调机组监控设计方案等资料,编制空调监控设备的施工方案、监控设备施工进度计划和监控设备材料采购计划,力求采购计划覆盖施工全过程。

A安装公司在监控工程实施过程中,积极与B安装公司协调,及时调整偏差,使监控工程的施工符合空调工程的施工进度计划,A安装公司和B安装公司共同实施对通风空调系统的联动试运行调试,使空调监控工程按合同要求完工,并顺利完成了空调机组的检测。