根据资料（1），下列各项中，关于研发F非专利技术相关会计科目处理正确的是（）。

【背景材料】
某公路工程所需的主要建材有路基土方填料、砂石材料、水泥、沥青材料、沥青混合料和钢材等。所有材料均由项目部自己采购和组织运输。项目部材料采购部门拟按工程量清单一材料供应计划一材料用量计划一材料用款计划一材料采购计划的顺序进行材料计划管理，并对几种材料的主要工程指标及工程特性提出了如下要求（摘要）：
(1)对于碎石提出了可松散性要求。
(2)为区分砂的粗细度，提出了砂的平均密度和湿度要求。
(3)对于水泥，提出了针入度的要求。
该项目在施工过程中，项目部有关部门通过资料分析，发现混凝土工程的实际成本比计划成本增加较多，主要原因是砂、碎石材料成本的增加。但有关资料表明，砂、碎石的购入原价与施工预算时的价格一致。
在工程施工中还发生了如下事件：
事件1：水泥混凝土结构局部出现了蜂窝、麻面，项目部认为并未影响结构，因此未做任何处理。
事件2：在路基施工放样时，由于工期紧，项目部新购了一台全站仪后立即投入使用，并将一台超过规定周检确认时间间隔的仪器也投入使用，使路基工程按时完工。

某城市更新项目，经公开招标投标后，由施工总承包一级资质企业A和施工总承包二级资质企业B组成的联合体(乙方)中标。乙方与建设单位(甲方)签订施工合同。合同总价2500万元，其中暂列金200万元、税金100万元。合同约定，管理费以直接费为取费基数，费率为20%;利润以直接费和管理费之和为取费基数，费率为5%;停窝工人工费补偿标准为50元/工日，工程款按每月完成产值的80%支付，保修金3%当月扣除。

经项目经理部测算，该工程目标利润为180万元。

由于甲方文件的技术错误，乙方收到监理工程师8月8日开始停工的指令后，组织现场停工。8月13日乙方收到监理工程师8月15日复工的指令。停工期间造成人工窝工200个工日，发生机械租赁费5万元，乙方在合同约定时效范围内向甲方报送工期、人工费及机械费的索赔申请报告。政府造价部门当月颁布的人工工资标准为80元/工日。

月度报表显示，乙方9月份完成施工产值300万元，月度目标成本290万元，实际成本284.2万元。

When people in developing countries worry about migration, they are usually concerned at the prospect of their best and brightest departure to Silicon Valsey or to hospitals and universities in the developed world. These are the kind of workers that countries like Britain Canada and Australia try to attract by using immigration rules that privilege college graduates.

Lots of studies have found that well-education people form developing counting are particularly likely to emigrants , A big survey of Indian households in 2004found that nearly 40% of emigrants had morn than a high-school education ,compared with around 3% of all Indian over the age of  This "brain drain" has long bothered policymakers in poor counties .They fear that it hurts their economies, depriving them of much-needed skilled worker who could have taught at their universities, worked in their hospital and come up with clever new product for their factories to make

背景资料

建设单位发包一年产量300万吨的煤矿项目。经过招标投标，某施工单位中标并与建设单位签订了施工合同，工程内容包括矿办公楼、宿舍楼、矿井井底车场和主要硐室等，合同总价1亿元。施工期间，发生以下事件：

事件1：开工前，施工单位根据合同工期编制了施工进度计划网络图(如下图所示)，并报监理工程师审核。监理工程师发现，按照设计文件，工作B完成后。工作F方可施工，这在进度计划网络图中没有体现，没有落实三类工程的平衡原则要求。

事件2：工程开工后不久，由于物资准备工作不充分，导致部分材料、设备供应不及时。

事件3：办公楼工程F的钢筋混凝土预制桩基础施工期间，由于建设单位供应的预制桩到场不及时，使桩基础推迟5d开工。打桩过程中，施工单位的打桩设备出现故障造成工程停工3d。设备修理完毕恢复施工后，出现了属于不可抗力的恶劣天气，导致工程停工7d。

交易便捷原则体现在以下哪几个方面？(    )

【背景资料】
某二级公路单洞双车道隧道，起讫桩号K5+300〜K6+220，全长920m，隧道纵坡为1.5%。K5+300〜K5+325、K6+200〜K6+220段为V级岩；其余段落均为IV级围岩，隧道内涌水量较少，涌突水可能性小，施工单位从隧道两端对向开挖，V级围岩段采用中隔壁法；IV级围岩段采用二台阶法，上台阶长度8m。隧道一端开挖至桩号K5+600时，其隧道开挖纵断面示意图如图4所示。

施工中发生如下事件：
事件一：隧道施工前，施工单位项目部组织工程技术人员编制了隧道施工方案，部分做法如下：
（1）反坡排水时设置集水坑，采用水泵抽水，将水排出洞外。井下工作水泵的排水能力不小于1.1倍正常涌水量，并配备备用水泵。
（2）在开挖掌子面至仰拱之间设置逃生通道，随开挖进尺不断前移。
（3）全断面衬砌模板台车的模板留有振捣窗，振捣窗尺寸为450mm×450mm。
（4）型钢钢架在加工厂采用热弯法加工成形，与连接钢板焊接采用双面焊。
事件二：初期支护施工时，施工单位根据《公路工程质量检验评定标准》的规定对喷射混凝土质量进行了自检，实测项目包括喷层厚度等三项，合格率均满足要求。
事件三：隧道一端开挖至K5+650时，安全监督机构对隧道施工进行安全检查发现仰拱与掌子面的距离为60m，二次衬砌距掌子面的距离为105m，安全监督判定此隧道施工存在重大事故隐患。

[A] Create a new image of yourself

[B] Have confidence in yourself

[C] Decide if the time is right

[D] Understand the context

[E] Work with professionals

[F] Make it efficient

[G] Know your goals

No matter how formal or informal the work environment, the way you present yourself has an impact. This is especially true in the first impressions. According to research from Princeton University, people assess your competence, trustworthiness, and likeability in just a tenth of a second, solely based on the way you look.

The difference between today’s workplace and the “dress for success” era is that the range of options is so much broader. Norms have evolved and fragmented. In some settings, red sneakers or dress T-shirts can convey status; in others not so much. Plus, whatever image we present is magnified by social-media services like LinkedIn. Chances are, your headshots are seen much more often now than a decade or two ago. Millennials, it seems, face the paradox of being the least formal generation yet the most conscious of style and personal branding. It can be confusing.

So how do we navigate this? How do we know when to invest in an upgrade? And what’s the best way to pull off one that enhances our goals? Here are some tips:

41._______

As an executive coach, I’ve seen image upgrades be particularly helpful during transitions —when looking for a new job, stepping into a new or more public role, or changing work environments. If you’re in a period of change or just feeling stuck and in a rut, now may be a good time. If you’re not sure, ask for honest feedback from trusted friends, colleagues and professionals. Look for cues about how others perceive you. Maybe there’s no need for an upgrade and that’s OK.

_______

Get clear on what impact you’re hoping to have. Are you looking to refresh your image or pivot it? For one person, the goal may be to be taken more seriously and enhance their professional image. For another, it may be to be perceived as more approachable, or more modern and stylish. For someone moving from finance to advertising, maybe they want to look more “SoHo.” (It’s OK to use characterizations like that.)

_______

Look at your work environment like an anthropologist. What are the norms of your environment? What conveys status? Who are your most important audiences? How do the people you respect and look up to present themselves? The better you understand the cultural context, the more control you can have over your impact.

_______

Enlist the support of professionals and share with them your goals and context. Hire a personal stylist, or use the free styling service of a store like J. Crew. Try a hair stylist instead of a barber. Work with a professional photographer instead of your spouse or friend. It’s not as expensive as you might think.

_______

The point of a style upgrade isn’t to become more vain or to spend more time fussing over what to wear. Instead, use it as an opportunity to reduce decision fatigue. Pick a standard work uniform or a few go-to options. Buy all your clothes at once with a stylist instead of shopping alone, one article of clothing at a time.

【背景资料】某矿井一倾斜巷道采用下山法进行掘进，施工单位编制了施工作业规程，其中施工的主要安全技术措施及要求的条款为：
（1）工作面采用电动凿岩机钻眼，钻眼必须湿式作业；
（2）工作面放炮工作由专职放炮工担任，考虑到围岩涌水量较少，可采用非防水炸药进行爆破；
（3）工作面采用抽出式通风，以迅速排除炮烟及粉尘，风筒选用直径600mm的胶皮风筒；
（4）进行装岩前，必须进行喷雾洒水，定期清理岩壁；
（5）施工中必须设置防跑车装置，主要考虑在工作面上方20～40m处设置可移动式挡车器。
（6）巷道内每隔一定距离，在侧壁上开设排水硐室，安装排水设备，排除工作面的积水。

【背景资料】

某框架剪力墙结构，框架柱间距9m，普通框架结构，采用预拌混凝土，钢筋现场加工，采用多层板模板碗扣支撑。
施工过程中，发生如下事件：
事件一：项目部编制《施工组织设计》中规定：钢筋焊接方法采用搭接焊；钢筋机械连接采用钢筋套筒挤压连接；钢筋接头位置设置在受力较大处；柱中的竖向钢筋搭接时，角部钢筋的弯钩应与模板成45°；箍筋的接头(弯钩叠合处)应交错布置在四角纵向钢筋上；墙的垂直钢筋每段长度不得超过4m(钢筋直径不大于12ram)或6m(直径大于12mm)，水平钢筋每段长度不得超过10m；板、次梁与主梁交叉处，主梁的钢筋在上，次梁的钢筋居中，板的钢筋在下；当有圈梁或垫梁时，主梁的钢筋在下。监理工程师审查时，认为存在诸多错误，指令修改后重新报审。
事件二：模板安装使用具有足够承载力和刚度的碗扣式钢管脚手架作模板底支撑，模板拼接整齐、严密。梁板模板安装完毕后，用水准仪抄平，保证整体在同一个平面上，不存在凹凸不平问题。
事件三：当时市场上HPB300级直径12mm(间距200mm)的钢筋紧缺，施工单位征得监理单位和建设单位同意后，按等强度折算后(设计按最小配筋率配筋)，用  HRB335级直径12 mm (间距250mm)的钢筋进行代换，以保证整体受力不变，并按此施工。
事件四：砌筑施工时，监理工程师现场巡查，发现砌筑工程中留设脚手眼位置不符合相关规范规定，下发监理通知书，责令施工单位整改后复工。

根据资料（2），下列各项中，关于甲公司向丙公司发出M商品的会计处理表述正确的是（    ）。