期末，“应交税费——应交增值税”明细科目不应该有贷方余额。（ ）

【背景资料】某施工单位承揽了一矿井主、副立井及二、三期巷道工程，主、副立井同时到底后进行了短路贯通，主井临时改绞后副井进行永久装备，二期工程施工期间，安全监察部门对施工单位项目部进行了现场检查，主要检查结果如下：
（1）施工单位项目部，设置了安全生产组织机构，建立了安全风险分级管控与隐患排查治理共用的工作机制；
（2）在主井底距井筒15m处，设置两道临时风门采用风机群给井下各掘进工作面通风，从主井进风、副井回风，由放炮组兼通风系统管理；
（3）按照逢检必考要求，对三名调度员进行了施工调度工作内容的现场考试，一人不合格，两人合格，要求整改；
（4）在井下巷道穿过断层破碎带时，调度室及时调整了作业计划。

根据资料（3），下列各项中，该企业为职工提供非货币性福利的相关会计处理正确的是（  ）。

先于一定活动而指向这种活动的心理准备状态，称为迁移。()

下列哪一法律法规，是我国首次将信托业的行业定位明确为 “受人之托，代人理财” 者？(     )。

It is speculated that gardens arise from a basic human need in the individuals who made them: the need for creative expression. There is no doubt that gardens evidence an irrepressible urge to create, express, fashion, and beautify and that self-expression is a basic human urge; (46)yet when one looks at the photographs of the gardens created by the homeless, it strikes one that, for all their diversity of styles, these gardens speak of various other fundamental urges, beyond that of decoration and creative expression.

One of these urges has to do with creating a state of peace in the midst of turbulence, a “still point of the turning world,” to borrow a phrase from T. S. Eliot. (47) A sacred place of peace, however crude it may be, is a distinctly human need, as opposed to shelter, which is a distinctly animal need. This distinction is so much so that where the latter is lacking, as it is for these unlikely gardeners, the former becomes all the more urgent. Composure is a state of mind made possible by the structuring of one’s relation to one’s environment. (48) The gardens of the homeless, which are in effect homeless gardens, introduce form into an urban environment where it either didn’t exist or was not discernible as such. In so doing they give composure to a segment of the inarticulate environment in which they take their stand.

Another urge or need that these gardens appear to respond to, or to arise from, is so intrinsic that we are barely ever conscious of its abiding claims on us. When we are deprived of green, of plants, of trees, (49) most of us give in to a demoralization of spirit which we usually blame on some psychological conditions, until one day we find ourselves in a garden and feel the oppression vanish as if by magic. In most of the homeless gardens of New York City the actual cultivation of plants is unfeasible, yet even so the compositions often seem to represent attempts to call forth the spirit of plant and animal life, if only symbolically, through a clumplike arrangement of materials, an introduction of colors, small pools of water, and a frequent presence of petals or leaves as well as of stuffed animals. On display here are various fantasy elements whose reference, at some basic level, seems to be the natural world. (50) It is this implicit or explicit reference to nature that fully justifies the use of word garden, though in a “liberated” sense, to describe these synthetic constructions. In them we can see biophilia—a yearning for contact with nonhuman life—assuming uncanny representational forms.

因故意销毁会计凭证被依法追究刑事责任的会计人员，不得再从事会计工作。（  ）

对于在税费方面违反国民待遇的指控，审查的事项有（   ）。

【背景资料】某施工单位承接了一座公路隧道的土建及交通工程施工项目，该隧道为单洞双向行驶的两车道深埋隧道，设计净高5m，净宽12m，总长3500m，隧道穿越的地层有：砂岩、页岩、泥灰岩，局部夹有煤层，裂隙发育。设计采用新奥法施工、分部开挖和复合式衬砌，按规范实施隧道施工监控量测中所有的必测项目。

事件一：施工单位采用双向掘进，对水、电、路、通风等设施进行统一安排，并在正式掘进前完成。通风方式采用大功率通风机将新鲜空气压送到掌子面，然后将废气从里往外挤出。压入式通风机采用轴流式通风机，其额定风量为2250m³／min，风压为6000Pa，发电机功率为2×115kW。风管与风机相匹配，选配φ1500mm(压入)和声1000mm(吸出)的强力橡胶软管，每节长10m，软风管接头方式为双反边拉链式接头，安装方便、密封性能好。

事件二：隧道施工时的通风，应设专人管理。要求做到：保证每人每分钟得到1m。的新鲜空气；隧道内的空气成分每两月至少取样分析一次，风速、含尘量每月至少检测一次。

土建施工完成后，项目部按要求进行了照明、供配电设施与交通标志、防撞设施、里程标、百米标等等的施工。照明控制系统由分中心监控工作站、A、B和照明配电回路(箱)的接口电路构成。该隧道原设计采用射流式通风方式，经多方论证后，难以满足该隧道的通风质量要求，拟变更为竖井排风式通风，并按相关程序完成了设计变更。

20世纪80年代以来，国际衍生产品市场的快速崛起成为市场经济史中最引人注目的事件之一。最早出现的是简单的衍生品，如远期、期货、期权、互换等，随后出现了多种复杂产品。20世纪90年代信用衍生品的出现，将衍生品市场的发展推向新的阶段。2007年10月以来，起源于美国的次贷危机波及全球金融市场，并进而将全球经济带入下降轨道。很多人将其归咎于金融衍生产品的泛滥和难以估值、无法约束。要论衍生产品功过，还是要坚持一分为二的辩证立场。因此，强化对金融衍生产品的政府监管、信息披露以及市场参与者的自律将是必要之举。

【背景资料】某二级公路工程施工合同段，包含两段路基(K6+000～K6+460.K6+920～K8+325)和一座隧道(K6+000～K6+980)，两端路基中既有挖方也有填方。隧道上硬土厚约20m，围岩级别为IV、V级，其中，IV级围岩主要由较坚硬岩组成，V级围岩主要由第四系稍湿碎石土组成，该隧道为大断面隧道。施工单位采用挖掘机开挖路基挖方段土方，开挖时采用横挖法自上而下分台阶进行，直接挖至设计边坡线，并避免超欠挖。开挖时每层台阶高度控制在3～4m以内，并在台阶面设置2%纵横坡以避免雨季积水。根据施工组织设计要求，部分路基填筑利用隧道洞渣作为路基填料，一般路段采用分成填筑方法施工，土石方分层填筑工艺流程如图

隧道进口短路堤，土石料填筑(其中粒径大于40mm的石料超过80%)采用水平分层填筑方法施工，每一层控制在40mm，路堤与路床的填料粒径控制不超过层厚，不均匀系数控制在15～20之间。隧道出口端路堤，由于地势低洼，土石料填筑(其中粒径大于40mm的石料占55%)采用倾填方法施工。隧道施工采用新奥法，根据施工进度计划，并集合地质情况及运输条件，施工单位对该合同段的隧道配置挖掘机、自卸式汽车、风动凿岩机、装载机、凿岩台车、模板衬砌台车、钻孔机、混凝土喷射机、注浆机等施工机械。