客户存入的保证金应通过“其他应付款”科目核算。（ 　）

【背景资料】
某施工单位于2016年承建了 A机场的站坪扩建工程，该工程属于不停航施工。在施工单位报审的施工组织设计中，道面混凝土养生拟全部采用覆盖无纺布并洒水的养生方式。对此，监理单位要求施工单位对靠近飞机滑行的区域采用喷洒养生剂的方式进行养生。同时，监理认为施工单位对道面混凝土切缝用电的危险源识别不够，要求施工单位认真分析并制定切实有效的防范措施，以确保作业人员的人身安全。
在当年6月1日，民航质监机构对该项目进行了监督检查。截至检查日，施工单位共完成混凝土浇筑10000m3，施工单位共留取了28d抗折试件18组。同时，质监机构对施工单位搅拌站当日的原材料计量进行了抽查和统计，

表2-1（上）实测计量统计结果单位：kg表2-2（下）施工配合比单位： kg

（八）王女士夫妇今年均为35岁，两人打算55岁退休，预计生活至85岁，王女士夫妇预计在55岁时的年支出为10万元，现在家庭储蓄为10万元。假设通货膨胀率保持3%不变，退休前，王女士家庭的投资收益率为8%，退休后，王女士家庭的投资收益率为3%。

根据以上材料回答(1)~(5)题。

2.根据期初资料和资料（2），下列关于销售原材料的会计处理中，正确的是（）。

市城管执法局委托镇政府负责对一风景区域进行城管执法。镇政府接到举报并经现场勘验，认定刘某擅自建房并组织强制拆除。刘某父亲和嫂子称房屋系二人共建，拆除行为侵犯其合法权益，欲向法院起诉。关于此案，下列哪些说法是正确的？（       ）

13岁的邱阳辍学后染上小偷小摸等不良习气，所以学区初中校长拒绝其继续上学。()

【背景资料】2014年5月12日，某金矿881平硐有12人入井作业。8时许，3名掘进工到+890m掘进工作面进行凿岩作业，4名掘进工到+835m水仓掘进工作面进行出碴作业，矿安全员和生产负责人对+890m掘进工作面进行巡视。12时20分，3名爆破员到+890m掘进工作面进行爆破作业。
12时50分，矿安全员、生产负责人及2名爆破员先行出井，另一爆破员实施放炮作业后出井。+890m处的3名掘进工等待约30min后，2人朝井口方向行进至局部通风机处，准备启动风机吹散炮烟，其中一人发现有一股很大的水流从上面涌过来，立即抓住巷道边帮上的电缆线固定木桩，待水流消退后，发现同行工友受伤、遂背其出井。另一掘进工自救脱险。
水流沿+866m主巷向下倾泻，快速淹没了+845m水平以下所有巷道。在+848m水平倒渣的一名掘进工抓住巷道边帮上的电缆线走出淹水区并出井。另3名在水仓掘进工作面作业的掘进工因水流封住出口，无法脱险。
15时30分，该矿矿长向当地乡人民政府报告事故。16时许，县人民政府启动了事故抢险和公共突发事件应急预案，迅速将受伤矿工送医院急救。经过61h不间断的抢险救援，发现3名掘进工均已遇难。
经查，该金矿+890m探矿巷道越界掘进至3号矿体老窿水下部，工作面与老窿水体间的岩层厚度约0.95m，该岩层在自重、老窿水和爆破震动的综合作用下被破坏。事故共造成3人受伤，3人死亡，直接经济损失1434.66万元。
根据以上场景，回答下列问题（1~2题为单选题，3~5题为多选题）：

It was only after I started to write a weekly column about the medical journals, and began to read scientific papers from beginning to end, that I realized just how bad much of the medical literature frequently was. I came to recognize various signs of a bad paper: the kind of paper that purports to show that people who eat more than one kilo of broccoli a week were 1.17 times more likely than those who eat less to suffer late in life from pernicious anaemia. (46) There is a great deal of this kind of nonsense in the medical journals which, when taken up by broadcasters and the lay press, generates both health scares and short-lived dietary enthusiasms.

Why is so much bad science published? A recent paper, titled ‘The Natural Selection of Bad Science’, published on the Royal Society’s open science website, attempts to answer this intriguing and important question. It says that the problem is not merely that people do bad science, but that our current system of career advancement positively encourages it. What is important is not truth, but publication, which has become almost an end in itself. There has been a kind of inflationary process at work: (47) nowadays anyone applying for a research post has to have published twice the number of papers that would have been required for the same post only 10 years ago. Never mind the quality, then, count the number.

(48) Attempts have been made to curb this tendency, for example, by trying to incorporate some measure of quality as well as quantity into the assessment of an applicant’s papers. This is the famed citation index, that is to say the number of times a paper has been quoted elsewhere in the scientific literature, the assumption being that an important paper will be cited more often than one of small account. (49) This would be reasonable enough if it were not for the fact that scientists can easily arrange to cite themselves in their future publications, or get associates to do so for them in return for similar favors.

Boiling down an individual’s output to simple metrics, such as number of publications or journal impacts, entails considerable savings in time, energy and ambiguity. Unfortunately, the long-term costs of using simple quantitative metrics to assess researcher merit are likely to be quite great. (50) If we are serious about ensuring that our science is both meaningful and reproducible, we must ensure that our institutions encourage that kind of science.

【背景资料】
发包人与承包人依据《水利水电工程标准施工招标文件》（2009年版）签订了河道整治工程施工合同，合同约定：（1）签约合同价为860万元，合同工期为11个月，2016年12月1日开工；（2）质量保证金为签约合同价的3％，质量保证金在合同工程完工验收和缺陷责任期满后分两次退还，每次还50%；（3）缺陷责任期为一年；（4）逾期完工违约金为签约合同价的3.5‰每天。
施工过程中发生如下事件：
事件1：发包人根据合同约定按时向承包人提供了施工场地范围图和施工场地有关资料。
事件2：项目经理因故要短期离开施工现场，事前履行了相关手续。在项目经理离开期间，施工项目部向监理人提交了单元工程质量报验单。该报验单仅盖有施工项目部印章。
事件3：2017年11月20日签发的合同工程完工证书中注明合同工程完工验收时间（实际完工日期）为2017年11月8日。
事件4：在缺陷责任期内，为修补工程缺陷，经发包人同意，承包人动用了质量保证金6万元整。监理人确认在缺陷责任期满后项目达到质量标准，缺陷责任期按期终止。

根据期初资料和资料（3）,下列各项中，关于甲公司会计处理结果表述正确的是（   ）。

德育过程的主要矛盾是教育者和受教育者的矛盾。(  )