【不定项选择题】

根据资料(3),下列各项中,出售专利权的会计科目处理正确的是()。

A.
贷记“应交税费——应交增值税(销项税额)”科目36000元
B.
借记“其他业务成本”科目576000元
C.
贷记“资产处置损益”科目24000元
D.
贷记“无形资产”科目720000元
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参考答案
参考解析
【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】

关于民事诉讼法的诚信原则,下列哪些选项是正确的?(          )

A.

 民事诉讼法的诚信原则,主要是拘束当事人

B.

 民事诉讼的诚信原则是一条道德准则

C.

 民事诉讼法的诚信原则与实体法的诚信原则在内容上是一致的

D.

 当事人应当推进诉讼进程,是诚信原则的内容之一

【不定项选择题】

【背景资料】梁玉市政公司承建市郊一路桥结合工程,其中新建道路长度600m,双向两车道布置。桥梁长度300m。车行道为水泥混凝土路面结构,路面厚度250mm,填方路基,平均填方高度4.5m。人行道采取透水砖铺砌。道路两侧设波形护栏,埋在路肩内。根据市区规划局规划,需要在路基内埋设一条燃气管道,管道埋深1.2m。结构采取梁式桥,桥台为重力式浆砌块石桥台,上部设现浇钢筋混凝土L型挡墙。纵剖面和横断面如下图所示。

施工过程中发生如下事件:
事件一:在台背路基填土中铺设A层。制定了关于A层搭接宽度和连接强度的规定。
事件二:波形护栏施工队伍共有甲乙两支队伍平行作业,每支施工队一天可以施工护栏200m。项目部据此安排了施工计划。
事件三:路堤施工中,预埋燃气管道套管,并在道路施工完毕。对现场的套管进行全面检查后,开始燃气管道穿越作业。

【不定项选择题】

下列关于期间的说法,正确的是(  )。

A.

在异地执行拘留时,返回途中所需的时间不能计算在内,拘留后应在12小时内对被拘留人进行讯问

B.

节假日不应当计算在期间内

C.

期间开始的时和日不计算在期间内

D.

当事人住处离法院较远,他们为参加诉讼而花费在途中的时间,应当从法定期间内扣除

【不定项选择题】

背景资料

某市新建公共图书馆项目,建筑面积15000㎡,钢筋混凝土框架结构,独立基础,埋深2.5m。承、发包双方在施工合同中约定,水电设备由建设单位采购。施工单位根据工期要求编制的工程进度计划双代号网络图(部分)如下所示。

 

图1工程施工进度计划部分网络图(单位:d)

为确保项目按既定工期目标完成,项目部对实际施工进度进行动态监测管理。当实际进度与计划产生偏差时,按照分析进度计划检查结果,分析进度偏差的影响并确定调整的对象和目标等步骤,及时对进度计划进行调整。

各工作均按最早时间开始作业,在工程施工中发生如下事件:

(1)地上承重结构2施工时,因施工单位原因造成工程质量事故,返工处理致使工期延期6天,费用增加3万元。

(2)由建设单位采购的某水电设备进场验收时,发现型号与设计要求不一致,因其退换货使水电设备安装1的开始时间比原计划推迟了4天,费用增加4万元。

(3)在装饰装修2施工过程中,因建设单位设计变更导致其实际工作时间为30天,费用增加2万元。


【不定项选择题】

会计核算是会计监督的基础,没有会计核算,会计监督就失去了依据。 ( )

A.
B.
【不定项选择题】

【背景资料】某单位承建城镇主干道大修工程,道路全长2km,红线宽50m,路幅分配情况如图1-1所示。现状路面结构为40mmAC-13细粒式沥青混凝土上面层,60mmAC-20中粒式沥青混凝土中面层,80mmAC-25粗粒式沥青混凝土下面层。工程主要内容为:①对道路破损部位进行翻挖补强;②铣刨40mm旧沥青混凝土上面层后,加铺40mmSMA-13沥青混凝土上面层。接到任务后,项目部对现状道路进行综合调查编制了施工组织设计和交通导行方案,并报监理单位及交通管理部门审批,导行方案如图1-2所示。因办理占道.挖掘等相关手续,实际开工日期比计划日期滞后2个月。道路封闭施工过程中,发生如下事件:事件1:项目部进场后对沉陷.坑槽等部位进行了翻挖探查,发现左幅基层存在大面积弹软现象,立即通知相关单位现场确定处理方案,拟采用400mm厚水泥稳定碎石分两层换填,并签字确认。事件2:为保证工期,项目部集中力量迅速完成了水泥稳定碎石基层施工,监理单位组织验收结果为合格。项目部完成AC-25下面层施工后对纵向接缝进行简单清扫便开始摊铺AC-20中面层,最后转换交通进行右幅施工。由于右幅道路基层没有破损现象,考虑到工期紧在沥青摊铺前对既有路面铣刨.修补后,项目部申请全路封闭施工,报告批准后开始进行上面层摊铺工作。


【不定项选择题】

案例(五):某大型施工单位承接了某运营商的一项管道光缆线路工程,工程的工作内容和各个工序的持续时间见表5所示。

施工单位项目部按照图5所示的施工序关系编制施工进度计划,但计划工期不能满足施工合同要求,监理单位要求项目部重新编制施工进度计划。

项目部与运营商确认后,根据工程特点和施工资源情况,采用流水作业方法优化进度计划:将B.C.F三工作平均分为B1B2B3.C1C2C3.F1F2F3依次完成,每类工作各有一个队伍依次完成,三类工作全部完成后才开始G工作。此方案得到了建设单位的批准。
在施工中发生了以下事件:
事件1:由于光纤测试仪表进场原因,E工作最早开始时间推迟9天。
事件2:工程进行到第20天,因道路维修,光缆仓库发货受阻,要停工2天。

【不定项选择题】

【背景资料】
某水利水电施工承包商与业主签订了一份堤防工程施工合同,合同约定工期为68天,承包商工期每提前1天获奖励2000元,每拖后1天支付违约金3000元。承包商提交的施工网络进度计划如下图所示,该计划得到业主代表的认可。
事件1:业主未能按时提供全部施工场地,使A、B两项工作的作业时间分别延长了3天和2天,造成这两项工作分别窝工8和10个工日。工作C未受影响。
事件2:在工作D施工时,主要施工设备出现故障,停工检修2天,造成窝工20个工日。
事件3:在工作E施工时,由于业主提供的主要材料不合格,造成返工,拆除用工30个工日,机械设备闲置3个台班,闲置台班单价为300元,材料费损失2万元,因拆除重新施工使作业时间延长3天。
事件4:在工作F施工时,因设计变更,造成施工时间增加2天,多用人工15个工日,增加其他费用1万元。

【不定项选择题】

【背景资料】
某施工单位承接了一座多跨变截面预应力混凝土连续箱桥梁,大桥分为上下游两幅,每幅单箱顶板宽10.5m,底板宽6m。大桥采用钻孔灌注桩基础,双柱式桥墩(墩柱高15m至26m不等),普通钢筋混凝土盖梁。
上部结构0号采用墩顶混凝土现浇施工,临时固结构造示意图如下图。


其他梁段(1~19号)采用预制场长线法台座预制,缆索吊装系统悬臂拼装。各梁段之间腹板采用剪力齿衔接,环氧树脂粘合,顶板与底板均设20cm湿接缝。施工中加强测量管理,各梁段施工按照设计标高安装定位,控制好全桥线形。
1~19号梁段长线法预制及悬拼安装施工工序为:预制场及存梁区布置→梁段浇筑台座准备→梁段浇筑及养护→D→梁段外运→梁段吊拼就位→临时预应力张拉及腹板剪力齿粘合→E→预应力穿索及张拉、封锚→下一梁段施工。
按照交通运输部颁发的《公路桥梁和隧道工程施工安全风险评估指南(试行)》的要求。施工单位对全桥进行了总体风险评估,评估结果为III级。