2012年党的十八大报告指出，把立德树人作为教育的根本任务。

根据资料（1）和（2），下列各项中，6月30日摊销F非专利技术成本的会计处理正确的是（）。

【背景资料】某新建高桩梁板式码头总长为500m, 码头分为码头平台、后平台及接岸防汛通道三部分，码头断面见图 1。码头平台由桩基、横梁、纵梁、面板、靠船构件、面层、附属设施等组成。在承建项目部编制的施工组织设计中，码头 桩基需在港池边坡开挖后进行水上沉桩，后平台及防汛通道的桩基采用陆上沉桩，沉桩过程中要采取有利于边坡稳定的措施。
项目部通过精心组织，按照合同要求完成了施工任务。该工程横梁的混凝土强度等级为C40混凝士立方体抗压强度验收批 试件共有20组，经计算，平均强度为43.6MPa,其中最低值为38.7MPa, 标准差为2.4MPa。

甲公司为履行与乙公司的买卖合同，签发了一张以乙公司为收款人、某银行为付款人的汇票。乙公司将该票据背书转让给丙公司以支付欠款，之后，丙公司又将其背书转让给丁公司。如果乙公司在转让该票据时，在票据上记载了 “不得背书转让” 字样，下列说法正确的有 (    )。

甲公司的下列收入中，在计算年度企业所得税应纳税所得额时，应计入收入总额的是(    )。

教育法是国家大多数公民的意志在教育方面的体现（）

会计按照提供的预测信息和既定目标，在多个备选方案中帮助主管人员选择最佳方案的过程属于预测经济前景职能。（　）

[A] Be silly

[B] Have fun

[C] Ask for help

[D] Express your emotions

[E] Don’t over think it

[F] Be easily pleased

[G] Notice things

Act Your Shoe Size, Not Your Age

As adults, it seems that we are constantly pursuing happiness, often with mixed results. Yet children appear to have it down to an art--and for the most part they don’t need self-help books or therapy. Instead, they look after their wellbeing instinctively, and usually more effectively than we do as grownups. Perhaps it’s time to learn a few lessons from them.

41. _______

What does a child do when he’s sad? He cries. When he’s angry? He shouts. Scared? Probably a bit of both. As we grow up, we learn to control our emotions so they are manageable and don’t dictate our behaviours, which is in many ways a good thing. But too often we take this process too far and end up suppressing emotions, especially negative ones. That’s about as effective as brushing dirt under a carpet and can even make us ill. What we need to do is find a way to acknowledge and express what we feel appropriately, and then--again, like children--move on.

42. _______

A couple of Christmases ago, my youngest stepdaughter, who was nine years old at the time, got a Superman T-shirt for Christmas. It cost less than a fiver but she was overjoyed, and couldn’t stop talking about it. Too often we believe that a new job, bigger house or better car will be the magic silver bullet that will allow us to finally be content, but the reality is these things have very little lasting impact on our happiness levels. Instead, being grateful for small things every day is a much better way to improve wellbeing.

43. _______

Have you ever noticed how much children laugh? If we adults could indulge in a bit of silliness and giggling, we would reduce the stress hormones in our bodies, increase good hormones like endorphins, improve blood flow to our hearts and even have a greater chance of fighting off infection. All of which would, of course, have a positive effect on our happiness levels.

44. _______

The problem with being a grownup is that there’s an awful lot of serious stuff to deal with--work, mortgage payments, figuring out what to cook for dinner. But as adults we also have the luxury of being able to control our own diaries and it’s important that we schedule in time to enjoy the things we love. Those things might be social, sporting, creative or completely random (dancing around the living room, anyone?)--it doesn’t matter, so long as they’re enjoyable, and not likely to have negative side effects, such as drinking too much alcohol or going on a wild spending spree if you’re on a tight budget.

45. _______

Having said all of the above, it’s important to add that we shouldn’t try too hard to be happy. Scientists tell us this can backfire and actually have a negative impact on our wellbeing. As the Chinese philosopher Chuang Tzu is reported to have said: “Happiness is the absence of striving for happiness.” And in that, once more, we need to look to the example of our children, to whom happiness is not a goal but a natural byproduct of the way they live.

案例背景
某矿山项目建井工程已完成招标工作，施工单位为保证施工项目的顺利进行，认真地进行了进度控制计划的编制工作。主要包括编制矿井施工组织设计；确定保证总工期目标不被突破的对策措施；确定施工方案；工程进度的动态管理计划；施工总进度计划；工程进度的检查计划；施工总平面图及材料设备的采购供应计划；制定总工期突破后的补救措施等。
工程进行过程中，有关单位进行联合检查，发现施工单位一台主要设备未能如期到位，导致总工期拖延15天；矿场方面原因引起较大设计变更，导致总工期拖延30天；由于地下勘探不明，遭遇老空积水，导致总工期拖延45天（同一工作由不同原因引起的停工时间都不在同一时间段）。

某安装公司承接商务楼机电安装工程，工程内容：设备、管道和通风空调安装等；商务楼办公区域空调系统采用多联机组。项目部在施工成本分析预测后，采取劳动定额管理，实行计件工资制：控制设备采购；在量、价方面控制材料采购控制施工机械租赁等措施控制施工成本，使计划成本小于安装公司下达给项目部的目标成本。项目部依据施工总进度计划，编制多联机组空调系统施工进度计划(见表3)，报公司审批时被否定，要求重新编制。在施工质量检查时，监理工程师要求项目部整改下列问题：
(1)个别柔性短管长度为300mm，接缝采用粘接；
(2)矩形柔性短管与风管连接采用抱箍固定
(3)柔性短管与法兰连接采用压板铆接，铆钉间距为100mm。
商务楼机电工程完成后，安装公司、设计单位和监理单位分别向建设单位提交报告，申请竣工验收，建设单位组织成立验收组，制定验收方案。安装公司、设计单位和监理单位分别向建设单位移交了工程建设交工技术文件和监理文件。