下位学习可以分为两种形式：一种是相关类属，即新学习内容仅仅是学生已有的、包容面较广的命题的一个例证，或是能从已有命题中直接派生出来的；另一种是派生类属，即新内容纳入可以扩展、修饰或限定学生已有的概念、命题，并使其精确化。(  )

期货投资咨询业务是指基于客户委托，期货公司及其从业人员向客户提供风险管理顾问、研究分析、交易咨询等服务并获得合理报酬。(    )

按《幼儿园工作规程》的规定，幼儿园可分为全日制、半日制、定时制、季节制和寄宿制等，上述形式只能分别设置。(  )

【背景材料】2012年6月A施工单位中标一项传输设备安装工程，建安工程费100W，其中材料费30W（建设单位提供）,施工费为建安工程费扣除材料费的80%，最终合同款为 56.84W，其中施工费56W，安全生产费用0.84W，合同工期为：2012.7.1--2012.10.14，未约定保修期，项目经理部编制的进度计划横道图如下：

工程如期进行，系统测试时发现一段光衰过大，不能满足设备要求，建设单位于2012.9.1决定增加一个中继站及10KM管道光缆仍由A施工单位施工，施工费按照招投标确定的打折比例结算。增加的设备由建设单位提供，材料由施工单位采购，设计单位修正了设计，增加了两个单项工程设计，主要费用预算如下：
1）中继站设备安装工程设备费50W，建安费5W，其中材料费3.5W。
2）管道光缆工程建安费20W，其中材料费15W。
A 施工单位接受了中继站设备安装工程的施工任务，拒绝了管道光缆工程的施工任务，建设单位将管道光缆的任务另行委托给了B施工单位。
本工程除以上变更之外，其他工作与原设计相同。工程最终于2012.10.9 完成，A施工单位同时将竣工技术文件和工程结算文件报送建设单位，工程于2012.10.24 初验后进入试运行，2013.2.20完成终验后于次日零时正式投入使用。
问题：

【背景资料】
A煤矿采用一对主副立井方式开拓。该主副井井筒均在同一工业广场内，某施工单位承担了该主井井筒施工项目。主井井筒净直径5m，深度650m。副井井筒净直径6m，深度610m。项目经理计划采用JKZ-2.8专用凿井提升机配一个3m³吊桶提升和1台JK2.5提升机配2m3吊桶提升，以加大提升能力、并配2台HZ-6型中心回转抓岩机出渣，选用风动水泵配合吊桶排水。
该井筒在基岩段共穿过两个含水层，厚度分别为15m和30m，相隔30m，两个含水层最大涌水量均为40m³/h。施工单位在没有采取有效措施的情况下进行了混凝土浇筑。脱模后发现井壁质量蜂窝麻面严重，井筒一侧半径偏差达到-20mm。
表土段地下水流速10m/d，但由于表土层较厚，仍决定采用冻结法施工，为提高工作效率，采用主、副井同时开工的施工顺序。
该井筒竣工后井筒涌水量达15m³/h，其中冻结表土段井壁有较为明显的漏水现象，遂决定对表土段进行壁后注浆堵水。                            

购入的电脑需要在当年度利润总额中进行调整，需要调增的金额是（　）。

根据资料 (2)，下列各项中，该公司增发普通股相关会计处理表述正确的是（）。

TRIPS协定纳入了《集成电路知识产权条约》的许多内容。下列选项中属于纳入的内容是（  ）。

Following the explosion of creativity in Florence during the 14h century known as the Renaissance, the modern world saw a departure from what it had once known. It turned from God and the authority of the Roman Catholic Church and instead favoured a more humanistic approach to being. Renaissance ideas had spread throughout Europe well into the 17h century, with the arts and sciences flourishing extraordinarily among those with a more logical disposition. (46) With the Church’s teachings and ways of thinking eclipsed by the Renaissance, the gap between the Medieval and modern periods had been bridged, leading to new and unexplored intellectual territories.

During the Renaissance, the great minds of Nicolaus Copernicus, Johannes Kepler and Galileo Galilei demonstrated the power of scientific study and discovery. (47) Before each of their revelations many thinkers at the time had sustained more ancient ways of thinking, including the geocentric view that the Earth was a the centre of our universe. Copernicus theorized in 1543 that all of the planets  that we knew of revolved not around the Earth, but the Sun, a system that was later upheld by Galileo at his own expense. Offering up such a theory during a time of high tension between scientific and religious minds was branded as heresy and any such heretics that continued to spread these lies were to be punished by imprisonment or even death.

(48) Despite attempts by the Church to suppress this new generation of logicians and rationalists, more explanations for how the universe functioned were being made at a rate that the people could no longer ignore. It was with these great revelations that a new kind of philosophy founded in reason was born.

The Church’s long-standing dogma was losing the great battle for truth to rationalists and scientists. This very fact embodied the new ways of thinking that swept through Europe during most of 17h century. (49) As many took on the duty of trying to integrate reasoning and scientific philosophies into the world, the Renaissance was over and it was time for a new era-the Age of Reason.

The 17h and I8h centuries were times of radical change and curiosity. Scientific method, reductionism and the questioning of Church ideals was to be encouraged, as were ideas of liberty, tolerance and progress. (50) Such actions to seek knowledge and to understand what information we already knew were captured by the Latin phrase “sapereaude” or “dare to know”, after Immanuel Kant used it in his essay “An Answer to the Question: What is Enlightenment?”. It was the purpose and responsibility of great minds to go forth and seek out the truth, which they believed to be founded in knowledge.

会计信息只包括财务信息。（   ）

会计人员应牢固树立诚信理念，以诚立身，以信立业，严于律己、心存敬畏。(）