自行开发并按照法律程序申请取得的无形资产，按照依法取得时发生的注册费、聘请律师费等费用计入其他支出。（　）

关于跨国经济关系的表述，下列说法正确的是（   ）。

张某作为普通合伙人，王某作为有限合伙人，共同设立有限合伙企业甲，其中张某出资100万元，王某出资900万元。合伙协议约定，合伙期限为1年，合伙企业甲成立的目的为收购一资管产品。

(41) Teri Byrd

I was a zoo and wildlife park employee for years. Both the wildlife park and zoo claimed to be operating for the benefit of the animals and for conservation purposes. This claim was false. Neither one of them actually participated in any contributions whose bottom line is much more important than the condition of the animals.

Animals despise being captives in zoos. No matter how you “enhance” enclosures, they do not allow for freedom, a natural diet or adequate time for transparency with these institutions, and it's past time to eliminate zoos from our culture.

(42) Karen R. Sime

As a zoology professor, I agree with Emma Marris that zoo displays can be sad and cruel. But she underestimates the educational value of zoos.

The zoology program at my university attracts students for whom zoo visits were the crucial formative experience that led them to major in biological sciences. These are mostly students who had no opportunity as children to travel to wilderness areas, wildlife refuges or national parks. Although good TV shows can help stir children's interest in conservation, they cannot replace the excitement of a zoo visit as an intense, immersive and interactive experience.Surely there must be some middle ground that balances zoos' treatment of animals with their educational potential.

(43) Greg Newberry

Emma Marris's article is an insult and a disservice to the thousands of passionate who work tirelessly to improve the lives of animals and protect our planet. She uses outdated research and decades-old examples to undermine the noble mission of organization committed to connecting children to a world beyond their own.

Zoos are at the forefront of conservation and constantly evolving to improve how they care for animals and protect each species in its natural habitat. Are there tragedies? Of course. But they are the exception not the norm that Ms. Marris implies. A distressed animal in a zoo will get as good or better treatment than most of us at our local hospital.

(44) Dean Gallea

As a fellow environmentalist animal-protection advocate and longtime vegetarian. I could properly be in the same camp as Emma Marris on the issue of zoos. But I believe that well-run zoos and the heroic animals that suffer their captivity so serve a higher purpose. Were it not for opportunities to observe these beautiful wild creatures close to home many more people would be driven by their fascination to travel to wild areas to seek out disturb and even hunt them down.

Zoos are in that sense similar to natural history and archeology museums serving to satisfy our need for contact with these living creatures while leaving the vast majority undisturbed in their natural environments.

(45) John Fraser

Emma Marris selectively describes and misrepresents the findings of our research. Our studies focused on the impact of zoo experiences on how people think about themselves and nature and the data points extracted from our studies.

Zoos are tools for thinking. Our research provides strong support for the value of zoos in connecting people with animals and with nature. Zoos provide a critical voice for conservation and environmental protection. They afford an opportunity for people from all backgrounds to encounter a range of animals from drone bees to springbok or salmon to better understand the natural world we live in.

关于甲公司代张某开通银行卡的下列表述中，正确的是 ( )。

A施工单位中标北方某石油液化项目，项目以冷换框架采用模块化安装，将整个冷换框架分成4个模块，最大一个模块重132t，体积12m*18m*26m。并在项目旁设立预制厂。进行模块的钢结构制作、换热器安装、管道敷设、电缆桥架安装和照明灯具安装等。由项目部对模块制造的质量、进度、安全等方面进行全过程管理。A施工单位项目部进场后策划了节水、节地的绿色施工内容，组织单位工程绿色施工的施工阶段评价。对于预制厂的模块制造进行了危险识别，识别了触电、物体打击等风险，监理工程师要求项目部完善策划。
在气温-18C时订购的低合金钢材料运抵预制厂。项目部质检员抽查了材料质量，并在材料下料切割时，抽查了刚才切割面有无裂纹和大于1mm缺棱，对变形的型材，在露天进行了冷矫正。项目部质量经理发现问题后，及时了进行了纠正。模块制造完成后，采用一台750t履带吊和一台250t履带吊及平衡梁的抬吊方式安装就位。
模块制造费用表5，项目部用赢得值法分析项目的相关偏差，指导项目运行，经过4个月的紧张施工，单位工程陆续具备验收条件。

某施工单位在对其承建的某直埋光缆通信线路工程进行保修期满前的回访时，建设单位提出了两个问题：
(1)通过对地绝缘监测发现，60%的直埋光缆对地绝缘不合格。
(2)交工后，天气未出现异常情况，但全程约有11%的护坎已坍塌。
施工单位对这两个问题进行了分析，并与建设单位、设计单位、维护单位、光缆接头盒生产厂家及对地绝缘监测装置生产厂家共同探讨最后确认：绝缘问题是由于建设单位采购供应的对地绝缘监测装置密封头的密封材料的配制比例不符合工程所在地的气候条件要求，随着时间的变化，导致密封性能降低，使绝缘监测装置本身的对地绝缘不合格所致；护坎坍塌问题是由于施工单位的施工原因引起的。

企业产品成本核算采用的会计政策和会计估计经确定，不得随意更改。(    )

国家经济主权原则的外化表现有（   ）。

【背景资料】
某高速公路桥梁工程，采用钻孔灌注桩基础，承台最大尺寸为：长10m、宽8m、高3m，梁体为现浇预应力钢筋混凝土箱梁。跨越既有道路部分，梁跨度30m，支架高20m。
根据地质条件，施工单位采用正循环回转钻孔法施工灌注桩，在施工方案中对正循环回转钻孔施工方法描述如下：利用钻具旋转切削土体钻进，泥浆输入钻孔内，从钻头的钻杆下口吸进，泥浆挟带钻渣通过钻杆中心上升，从钻杆顶部连接管道排出至沉淀池内，钻渣在此沉淀而泥浆回流人泥浆池不再使用。
施工单位设置的钻孔灌注桩质量控制点有：桩位坐标；A;护筒埋深；泥浆指标控制；护筒内水头高度；孔径；桩顶、桩底标高控制；清孔质量；B;导管接头质量检查与水下混凝土的灌注质量。
桩基混凝土浇筑前，现场技术人员就施工方法对作业人员进行了口头交底，随后进行了混凝土浇筑。在施工中还发生了如下事件：
事件1：针对承台大体积混凝土施工编制的专项方案有如下说明：
(1)混凝土浇筑安排在一天中气温较高时进行。
(2)分块浇筑时，块与块之间的竖向接缝面应垂直于结构物的短边，并应在浇筑完成拆模后按施工缝的要求进行凿毛处理。
(3)用改善粗集料级配、提高掺合料和粗集料含量、降低水胶比等方法，减少单方泥凝土水泥用量。
事件2：项目部新购买了一套性能较好、合格证齐全的张拉设备，由于工期紧，随即投入使用。

【背景资料】
某施工单位承建一山岭重丘区高速公路工程，起讫桩号为K12+200〜K27+700，路基设计宽度为24.5m，纵断面设计示意图如图1-1所示，半填半挖横断面示意图如图1-2所示。其中K12+200〜K15+600段穿越农田，其间经过几条农用灌溉水渠，水渠的平均宽度约3m，渠底淤泥底标高比农田软土底标高平均低约1.7m，渠位均设涵洞，涵底处理依照设计；结合地质情况，农田软土层平均厚度1.25m，最深不超过3m。由于地方交通道路等级较低，农用水田、旱地宝贵，因此合同约定不许外借土石方填筑路基。

施工中发生如下事件：
事件一：施工单位根据全路段原材料情况及K12+200〜K15+600段软土厚度，采用了垫层和浅层处理技术进行软土地基处治。
事件二：在施工准备阶段，施工单位经核对设计文件，发现本合同段路基填方总量约35万m³，最大填方高度4.3m，主要集中在K12+200〜K15+600;路基挖方总量约9.7万m³，主要集中在K18+315〜K21+035，开挖深度0.85m〜15.7m，山体除少量风化表层外均为硬质石灰岩。
事件三：经现场勘查并查阅图纸，发现K20+223〜K20+550为全断面挖方段，最大垂直挖深5.8m，K20+550〜K21+035为半填半挖段，最大挖深15.7 m;为减少征地并能维持路基稳定，在半填段设计了较常用的重力式挡土墙，它主要依靠圬工墙体的（A)抵抗墙后土体的侧向推力。
事件四：两隧道的主要穿越区段均无明显溶洞，岩石为较坚硬石灰岩，岩体较破碎，属于Ⅲ级围岩段。施工单位在修筑填石路堤时，将填方路段划分为四级施工台阶，分别为：在路基面以下（B) m为第一级台阶、（B) m〜1.5m为第二级台阶，1.5m〜（C) m为第三级台阶、(C) m以上为第四级台阶。
事件五：施工单位在本工程路基填筑时采用了自重15t的振动压路机。