【不定项选择题】

2020年初甲股份有限公司资产负债表中所有者权益各项目余额为:股本1000万元,资本公积500万元(均为股本溢价),盈余公积500万元,未分配利润1000万元。2020年该公司发生的有关所有者权益业务资料如下:

(1)委托证券公司发行了普通股500万股,每股面值1元,每股发行价格6元,按照发行价的3%向证券公司支付相关手续费。

(2)经股东大会批准将资本公积2000万元转增股本。

(3)本年实现净利润2000万元,分别按利润的10%和5%提取法定盈余公积和任意盈余公积

(4)年末经股东大会批准宣告发放现金股利1000万元。

要求:根据上述资料,不考虑其他因素,分析回答下列小题。(答案中的金额单位用万元表示)

根据资料(4),该公司宣告发放现金股利对资产负债表项目产生影响的表述正确的是( )

A.
所有者权益减少1 000万元
B.
负债增加1 000万元
C.
盈余公积减少1 000万元
D.
所有者权益总额不变
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参考解析
【不定项选择题】

Coinciding with the groundbreaking theory of biological evolution proposed by British naturalist Charles Darwin in the 1860s, British social philosopher Herbert Spencer put forward his own theory of biological and cultural evolution. Spencer argued that all worldly phenomena, including human societies, changed over time, advancing toward perfection. 41.____________.

American social scientist Lewis Henry Morgan introduced another theory of cultural evolution in the late 1800s. Morgan, along with Tylor, was one of the founders of modern anthropology. In his work, he attempted to show how all aspects of culture changed together in the evolution of societies.42._____________.

In the early 1900s in North America, German-born American anthropologist Franz Boas developed a new theory of culture known as historical particularism. Historical particularism, which emphasized the uniqueness of all cultures, gave new direction to anthropology. 43._____________ .

Boas felt that the culture of any society must be understood as the result of a unique history and not as one of many cultures belonging to a broader evolutionary stage or type of culture. 44._______________.

Historical particularism became a dominant approach to the study of culture in American anthropology, largely through the influence of many students of Boas. But a number of anthropologists in the early 1900s also rejected the particularist theory of culture in favor of diffusionism. Some attributed virtually every important cultural achievement to the inventions of a few, especially gifted peoples that, according to diffusionists, then spread to other cultures. 45.________________.

Also in the early 1900s, French sociologist ?mile Durkheim developed a theory of culture that would greatly influence anthropology. Durkheim proposed that religious beliefs functioned to reinforce social solidarity. An interest in the relationship between the function of society and culture—known as functionalism—became a major theme in European, and especially British, anthropology.

[A]Other anthropologists believed that cultural innovations, such as inventions, had a single origin and passed from society to society. This theory was known as diffusionism.

[B]In order to study particular cultures as completely as possible, Boas became skilled in linguistics, the study of languages, and in physical anthropology, the study of human biology and anatomy.

[C]He argued that human evolution was characterized by a struggle he called the “survival of the fittest,” in which weaker races and societies must eventually be replaced by stronger, more advanced races and societies.

[D]They also focused on important rituals that appeared to preserve a people’s social structure, such as initiation ceremonies that formally signify children’s entrance into adulthood.

[E]Thus, in his view, diverse aspects of culture, such as the structure of families, forms of marriage, categories of kinship, ownership of property, forms of government, technology, and systems of food production, all changed as societies evolved.

[F]Supporters of the theory viewed as a collection of integrated parts that work together to keep a society functioning.

[G]For example, British anthropologists Grafton Elliot Smith and W. J. Perry incorrectly suggested, on the basis of inadequate information, that farming, pottery making, and metallurgy all originated in ancient Egypt and diffused throughout the world. In fact, all of these cultural developments occurred separately at different times in many parts of the world.

【不定项选择题】

根据资料(3),下列各项关于甲公司销售材料的会计处理中正确的是(     )。


A.
贷记“其他业务收入”科目600000元
B.
贷记“应交税费——应交增值税(销项税额)”科目78000元
C.
贷记“主营业务收入"”科目600000元
D.
借记“其他业务成本”科目400000元
【不定项选择题】

某年4月至10月中旬,一心想靠林木发财的金某看着贵州坑木价格一天天上涨,便利用宣威市普立乡半坡村地处边远山区、执法人员不易发现之便,11次指使当地群众盗伐云南松1200棵,制成2.2米长的坑木。然后,金某以每根9元或10元的价格进行收购。接着,金某又以每根X元钱的运费交由驾驶员陈某用农用车运往贵州省水城县,在该县都格乡煤矿出售。该乡煤矿矿长罗某和收木员李某则以每根12元、13元、15元不等的低于市场价的价格非法收购,用作煤井坑木。以下说法中哪些是正确的?(   )

A.

金某构成非法收购、运输盗伐林木罪

B.

陈某构成非法运输盗伐林木罪

C.

金某构成盗伐林木罪

D.

罗某、李某构成非法收购盗伐林木罪

【不定项选择题】

The study of law has been recognized for centuries as a basic intellectual discipline in European university. However, only in recent years has it become a feature of undergraduate programs in Canadian universities. (46)Traditionally, legal learning has been viewed in such institutions as the special preserve of lawyers, rather than a necessary part of the intellectual equipment of an educated person. Happily, the older and more continental view of legal education is establishing itself in a number of Canadian universities and some have even begun to offer undergraduate degrees in law.

If the study of law is beginning to establish itself as part and parcel of a general education, its aims and methods should appeal directly to journalism educators. Law is a discipline which encourages responsible judgment. On the one hand, it provides opportunities to analyze such ideas as justice, democracy and freedom. (47)On the other, it links these concepts to everyday realities in a manner which is parallel to the links journalists forge on a daily basis as they cover and comment on the news. For example, notions of evidence and fact, of basic rights and public interest are at work in the process of journalistic judgment and production just as in courts of law. Sharpening judgment by absorbing and reflecting on law is a desirable component of a journalist’s intellectual preparation for his or her career.

(48)But the idea that the journalist must understand the law more profoundly than an ordinary citizen rests on an understanding of the established conventions and special responsibilities of the news media. Politics or more broadly, the functioning of the state, is a major subject for journalists. The better informed they are about the way the state works, the better their reporting will be. (49)In fact, it is difficult to see how journalists who do not have a clear grasp of the basic features of the Canadian Constitution can do a competent job on political stories.

Furthermore, the legal system and the events which occur within it are primary subjects for journalists. While the quality of legal journalism varies greatly, there is an undue reliance amongst many journalists on interpretations supplied to them by lawyers. (50)While comment and reaction from lawyers may enhance stories, it is preferable for journalists to rely on their own notions of significance and make their own judgments. These can only come from a well-grounded understanding of the legal system.

【不定项选择题】

定势是指先前的心理活动对以后活动产生的一种准备状态。(  )。

A.
B.
【不定项选择题】

A公司承接一机电工程项目,承接内容包括通风空调工程、建筑智能化工程、建筑给排水及供暖工程和消防工程等。其中通风空调和供暖工程分包给B公司施工,工程设备(热泵、风机盘管)、管材(钢管、塑料管)、传感器、阀门等均由A公司采购,其中热泵、风机盘管设备由建设单位指定生产厂家。
施工中,A公司检查发现以下问题,并进行了整改。
(1)空气传感器安装不符合规范要求,如图1所示。

(2)空调水系统(钢管)、供暖系统(塑料管)的水压试验记录显示:钢管在试验压力下稳压5min,压力降不超过0.2MPa;塑料管在试验压力下稳压1h,压力降不超过0.05MPa。
竣工验收资料检查时,发现施工用计量检测设备登记表的内容不完整,登记的内容为:计量器具名称、规格、数量、编号、检定日期。
工程竣工投入使用2个月后,个别风机盘管噪音过大,经检查是产品质量问题所致。建设单位要求A公司对有质量问题的风机盘管进行更换,并承担费用。A公司拒绝建设单位的要求。 

【不定项选择题】

【背景资料】
某污水厂扩建工程,由原水管线、格栅间、提升泵房、沉砂池、初沉池等组成,承包单位以2300万元中标。原水管线基底标高为-6.00m(地面标高为±0.00m),基底处于砂砾层内,且北邻M河,地下水位标高为-3.00m。
项目部组建后,经测算,该工程人工费为300万元、材料费为1200万元、施工机械费为250万元、措施费为80万元、间接费为130万元。综合税率为5%。
施工前,项目经理及相关人员编制了施工方案和成本计划,并制定了施工成本控制措施:
(1)材料成本控制重点是控制主材价格和限额领料;
(2)人员工资严格执行劳动定额;
(3)机械使用严格执行定额管理。
【问题】

【不定项选择题】

案例二

背景资料:某市新建一热力管道工程,工程主要内容为直埋DN500mm热水管道3700m及管道附属设施,工期120天。建设单位发布了招标公告,内容包括项目名称、建设地点、质量标准、计划工期、投标人资格要求、招标文件获取方式、开标时间等等。

共有A、B、C、D、E5家投标人购买了招标文件,在投标截止时间前A、C、D、E投标人递交了投标文件,其中E未按要求密封,B在开标截止时间后10min赶到投标现场。经评标委员会评审,A公司中标。

A公司进场后对B公司供热管道焊接施工质量水平进行了考察,将直埋热力管道工程分包给B公司施工,

【不定项选择题】

(一)2020年9月21日,技术人员张某到甲公司应聘成功,约定于次日上岗工作。后因公司原因张某于2020年9月25日到岗工作。2020年9月30日,双方订立了3年期动合同。

2020年11月甲公司出资安排张某外出参加专项技术培训,双方签订了服务期协议,对相关事项进行了约定。服务期内,张某在工作中严重失职、营私舞弊,给公司造成重大损害。公司据此解除了劳动合同并要求张某支付违反服务期的违约金并赔偿损失。张某对此不服,认为公司违法解除劳动合同,要求公司支付经济补偿和赔偿金。

已知:张某在甲公司实行标准工时制。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】

国庆放假期间,小涛约了几个同学到学校踢足球时撞掉门牙,家长要求学校赔偿医疗费。由于事故在校内发生,学校应承担部分事故责任。(  )

A.
B.