不能归属于使存货达到目前场所和状态的其他支出，应在发生时计入当期损益，不得计入存货成本。（　　）

【背景资料】某施工单位承建了一座单洞隧道工程，隧道长度300m，建筑限界净高5m,无紧急停车带。
   隧道围岩等级为II级和IV级，其中IV级围岩复合式衬砌断面如图4所示。开工前，施工单位在当地招用了部分农民工，签订了劳动合同，约定了工资支付标准、支付时间和方式等内容，并将劳动合同报有关单位备案。
   
   施工中发生一下事件:
   事件一:监控量测方案中确定了洞内外观察、围岩体内位移(洞内设点)、周边位移、拱顶下沉、锚杆轴力、钢架内力及外力等监控量测项目，并明确了量测部位和测点布置;在量测数据处理与应用中给出了位移管理等级，见表4。
   
   事件二:施工单位确定用水量时，考虑了施工人员的生活用水、浴池用水、消防用水、衬砌用水(包括拌和、养护和冲洗等用水)、喷雾洒水用水等因素的耗水量，并在洞口上方砌筑了一座高压水池。
   隧道施工完成后进行了交工验收，交工验收工程质量得分为85分。通车试运行2年后，项目法人按竣工验收工作程序及时组织了竣工验收，竣工验收委员会对工程质量的评分为86分，质量监督机构对工程质量的鉴定得分为82分。

企业取得交易性金融资产所支付价款中包含的已宣告但尚未发放的现金股利，应当作为应收股利单独核算。（   ）

甲商业银行M支行2016年第四季度取得的下列收入中应按照“金融服务一直接收费金融服务"税目计缴增值税的是（     ）。

郑某持有某上市公司股份 4%, 其在证券市场上于 2021 年 3 月 28 日买进该公司发行在外股票的 10%; 郑某于 3 月 30 日向国务院证券监督管理机构和证券交易所报告并公告，并于 3 月 31 日将自己所持股票的 20% 卖出。严某因 3 月 28 日买进该上市公司发行在外股票的 20% 而成为公司股东，但没有对外披露；其在 4 月 2 日又买进公司发行在外股票的 6%, 在 4 月 4 日进行披露，于 4 月 6 日、7 日又分别将公司股票的 2% 卖出。以下说法正确的有 ( )。

某安装公司承包成品油库区的安装工程，工程内容为6台5000m柴油储罐、8台2000m3汽油储罐和2台1000m3航油储罐.以及配套的管道安装、防腐工程等.柴油储罐和航油储罐为拱顶储罐，汽油储罐为内浮顶拱顶储罐。
安装公司项目部进场后，编制了储罐施工方案和施工进度计划表2，施工方案选用倒装法进行罐体结构施工；在审批时，施工进度计划被项目部技术负责人否定，要求重新编制。项目部对施工现场职业健康安全危险源辨识后，识别出金属储罐制作安装时，存在的危险源有：爆炸、高空作业、受限空间作业、吸入烟雾（尘粒）、高空坠物等。
项目部配置的计量器具有：钢直尺、5m钢卷尺、直角尺等，并自制了罐壁板和顶板的弧度靠模，满足储罐本体制作安装的质量控制要求。
罐体施工时，25t汽车吊进行吊装作业，在起重臂仰角达80°时，遭遇强风，汽车吊后侧支腿开始下沉，吊车身逐渐倾斜。起重指挥人员立即停止吊装作业；项目部排除吊车倾斜因素后，重新进行吊装施工。

【背景资料】某施工单位承接了9.82km的三级公路路基施工，路基宽8.5m，设计车速40km/h。其中K3+100-K3+420为路堤段，K3+280处设有1-2.5mx2m的盖板涵，涵洞长度17.62m，涵底坡度1%，K3+280的路基设计标高为206.307m。涵洞构造示意图如下：

工程开工前，在业主支持下，由设计单位向施工单位交接了交点桩，水准点桩，设计文件中提供用于中统放样的资料只有“直线，曲线及转角度”，施工单位备有全站仪，自动水准仪等常规测量仪器。涵洞施工与涵洞前后路堤T1区，T2区的建筑同时进行，T1区，T2区按图示坡度分层填筑。涵洞施工中，施工单位首先进行了涵洞中心桩号，涵轴线的放样，涵洞基坑开挖平面尺寸按17.62mx3.8m放样，基坑开挖严格按放样尺寸采用人工垂直向下开挖至基底设计标高。在对基底进行处理并通过验收后，开始基础施工。涵洞完工后，在涵洞砌体砂浆或混泥土强度达到设计强度的70%时，进行涵洞两侧及顶面填土，建筑顺序为T3区-T4区-T5区，建筑方法采用人工配合小型机械夯填密实。

Copying Birds May Save Aircraft Fuel

Both Boeing and Airbus have trumpeted the efficiency of their newest aircraft, the 787 and A350 respectively. Their clever designs and lightweight composites certainly make a difference. But a group of researchers at Stanford University, led by Ilan Kroo, has suggested that airlines could take a more naturalistic approach to cutting jet-fuel use, and it would not require them to buy new aircraft.

The answer, says Dr Kroo, lies with birds. Since 1914, scientists have known that birds flying in formation—a V-shape—expend less energy. The air flowing over a bird’s wings curls upwards behind the wingtips, a phenomenon known as upwash. Other birds flying in the upwash experience reduced drag, and spend less energy propelling themselves. Peter Lissaman, an aeronautics expert who was formerly at Caltech and the University of Southern California, has suggested that a formation of 25 birds might enjoy a range increase of 71%.

When applied to aircraft, the principles are not substantially different. Dr Kroo and his team modeled what would happen if three passenger jets departing from Los Angeles, San Francisco and Las Vegas were to assemble over Utah, assume an inverted V-formation, occasionally change places so all could have a turn in the most favourable positions, and proceed to London. They found that the aircraft consumed as much as 15% less fuel (coupled with a reduction in carbon-dioxide output). Nitrogen-oxide emissions during the cruising portions of the flight fell by around a quarter.

There are, of course, knots to be worked out. One consideration is safety, or at least the perception of it. Would passengers feel comfortable travelling in companion? Dr Kroo points out that the aircraft could be separated by several nautical miles, and would not be in the intimate groupings favoured by display teams like the Red Arrows. A passenger peering out of the window might not even see the other planes. Whether the separation distances involved would satisfy airtraffic-control regulations is another matter, although a working group at the International Civil Aviation Organisation has included the possibility of formation flying in a blueprint for new operational guidelines.

It remains to be seen how weather conditions affect the air flows that make formation flight more efficient. In zones of increased turbulence, the planes’ wakes will decay more quickly and the effect will diminish. Dr Kroo says this is one of the areas his team will investigate further. It might also be hard for airlines to coordinate the departure times and destinations of passenger aircraft in a way that would allow them to gain from formation flight. Cargo aircraft, in contrast, might be easier to reschedule, as might routine military flight.

As it happens, America’s armed forces are on the case already. Earlier this year the country’s Defence Advanced Research Projects Agency announced plans to pay Boeing to investigate formation flight, though the programme has yet to begin. There are reports that some military aircraft flew in formation when they were low on fuel during the Second World War, but Dr Lissaman says they are unsubstantiated. “My father was an RAF pilot and my cousin the skipper of a Lancaster lost over Berlin,” he adds. So he should know.

【背景资料】

某住宅工程，建筑面积65000m²，地上28层，地下两层。筏板基础，地上剪力墙结构。某施工总承包单位中标施工总承包，中标价2.56亿元人民币。质量目标：合格，施工单位成立了项目部，并于2020年12月15日进场。

施工过程中发生了如下事件：

事件一：项目部进场后，对项目进行了总体施工部署，划分了施工流水段，对分包单位管理提出了明确要求。

事件二：2020年6月15日，该工程进入雨期施工，施工至地上四层。项目部采取了相应的雨期施工措施。

问题：

【背景资料】某矿业公司立井井筒设计深度850m，采用工程量清单计价方式公开招标，地质资料显示该井筒表土层厚度25m，无流沙；基岩段最大涌水量30m³/h。招标人编制的招标文件的内容包括：招标人须知、合同主要条款、招标文件格式、技术条款、设计图纸、投标相关的辅助资料、当地准入条件要求和准入备案资料等。
在招标投标及后续施工中发生了如下事件：
事件1：有5家施工企业购买了招标文件，其中A、B、E为本省施工企业，C、D为外省施工企业。为便于外省施工企业了解工程现场环境，招标人分别组织C、D进行了现场踏勘。
事件2：5家施工企业中，只有A就招标文件提出了3个问题，招标人逐一进行了回答。并且向A发送了书面答复。
事件3：招标人经过测算，在招标文件中明确要求各投标人的投标报价应控制在8500~9100万元之间，否则按废标处理。
事件4：井筒基岩段施工中，井筒实际最大涌水量50m³/h，施工单位采用工作面预注浆方式堵水，导致费用增加200万元，工期延误2个月。井筒施工结束验收时，井筒总漏水量为15m³/h，业主要求采用壁后注浆堵水，施工单位增加费用160万元，工期延长1个月。

甲股份公司拟向社会公众公开发行股票并上市，该公司发行前注册资本为2.4亿元，公司没有内部职工股。根据以上信息，回答以下问题：