【不定项选择题】

工农民主政权时期创制的审判制度不包括()。

A.

公开审判制度

B.

巡回审判制度

C.

人民陪审制度

D.

四级三审制

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【不定项选择题】

某新建住宅楼工程,建筑面积43200㎡,砖混结构。投资额25910万元。建筑单位自行编制了招标工程量清单等招标文件,其中部分条款内容为:本工程实行施工总承包模式;承包范围为土建、水电安装、内外装修及室外道路和小区园林景观;施工质量标准为合格,工程款按每月完成工作量的80%支付。保修金为总价的5%,招标控制价为25000万元,工期自2013年7月1日起至2014年9月30日止。工期为15个月,园林景观由建筑单位指定专业分包单位施工。

某施工总承包单位按市场价格计算为25200万元,为确保中标最终以23500万元作为投标价,经公开招投标,该总承包单位中标,双方签订了工程施工总承包合同A,并上报建筑行政主管部门。

2013年6月28日,施工总承包单位编制了项目管理实施规划。其中,项目成本目标为21620万元,项目现金流量表如下(单位:万元):

截止2013年12月末,累计发生工程成本10395万元,处置废旧材料所得3.5万元,获得货款资金800万元,施工进度奖励146万元。

内装修施工前,项目经理部发现建设单位提供的工程量清单中未包括一层公共区域楼地面面层子目,铺贴面积1200m2,因招标工程量清单中没有类似子目,于是项目经理部按照市场价格信息重新组价,综合单价1200元/m2,经现场专业监理工程师审核后上报建设单位

【不定项选择题】

根据资料 (2), 下列各项中,关于该企业诉讼费和律师费的会计处理结果表述正确的 是 (   )。

A.

 律师费 8 万元计入管理费用

B.

 诉讼费 1 万元计入管理费用

C.

 诉讼费 1 万元计入营业外支出

D.

 律师费 8 万元计入营业外支出

【不定项选择题】

【背景资料】某施工单位承建一煤矿主井井筒及相关硐室工程。主井井筒深度860m,井筒净直径7.8m。井筒地质检查孔资料显示表土层厚度200m,含有流砂层,富含水;基岩段以砂岩和砂页岩为主,第一含水层深度320〜360m,预计涌水量120m³/h,第二含水层深度620〜680m,预计涌水量30m³/h。
施工单位编制的主井井筒工程施工组织设计显示,该井筒表土段采用冻结法施工,基岩段采用短段掘砌混合作业施工,掘进采用钻眼爆破法;工作面布置三层吊盘,利用伞钻打眼,2台中心回转抓岩机抓岩,2套单钩提升,整体金属下移式模板砌壁。基岩含水层采用工作面预注浆处理。箕斗装载硐室与井筒同时施工。考虑到井筒深度较大,未采用吊盘绳兼做罐道绳,施工管线及风筒均采用井壁固定。
在质量控制部分提出,质量保障体系运作方式为PDCA循环,不断改进提升井筒工程质量,并重点强调了质量控制影响因素中的材料因素,必须保证原材料的进场关和复验关。
施工过程中,前期由于大雨原因,材料设备难以进场,工期拖延2个月。建设单位要求施工单位取消第二含水层段探水注浆,直接顶水施工,将工期赶回来。井筒施工到深度618m时工作面突水导致淹井事故,造成1人重伤,直接经济损失360万元。

【不定项选择题】

GATT1994最惠国待遇义务的适用范围包括(   )。

A.

进出口关税及征收方法

B.

进出口手续

C.

国民待遇

【不定项选择题】

【背景资料】

某施工单位承接了一座公路隧道的土建及交通工程施工项目,该隧道为单洞双向行驶的两车道浅埋隧道,设计净高5m,净宽12m,总长1600m,穿越的岩层主要由页岩和砂岩组成,裂隙发育,设计采用新奥法施工、分部开挖和复合式衬砌。洞内排水系统如下图所示。







洞门施工工艺流程图

隧道路面面层为厚度5cm、宽度9m的改性沥青AC-13,采用中型轮胎式摊铺机施工,该摊铺机施工生产率为80m3/台班,机械利用率为0. 75,若每台摊铺机每天工作2台班,计划5天完成隧道路面沥青混凝土面层的摊铺。

路面施工完成后,项目部按要求进行了照明、供配电设施与交通标志、防撞设施、里程标、百米标的施工。


【不定项选择题】

根据资料 (4),出租非专利技术的会计处理正确的是 (    )。

A.

 收取租金收入记入 “营业外收入” 科目

B.

 摊销 M 非专利技术成本记入 “营业外支出” 科目

C.

 收取租金收入记入 “其他业务收入” 科目

D.

 摊销 M 非专利技术成本记入 “其他业务成本” 科目

【不定项选择题】

盈余公积转增资本会导致企业留存收益减少。

A.
B.
【不定项选择题】

梁玉市政建设公司承建某燃气管道工程,管径200mm,壁厚4mm 。垂直穿越现有道路,管线埋深-2.5m。穿路段采用密闭式顶管施工,顶进的套管为直径0.6m的钢管作为套管。套管穿越土层主要为粉质黏土和砂质土,初步探明开挖范围内有地下水。

事件一:接收井为矩形平面,靠近道路侧采取竖向围护墙支护,其余部分采取明挖放坡开挖。围护墙采用直径800mm的灌注桩,间距1600mm布置,灌注桩嵌入不透水土层1.0m。围护墙外侧用水泥土搅拌桩加固2道,围护墙内侧挂网喷射混凝土支护。

事件二:为了确保顶进顺利,减小对周边环境的影响。顶进前对地下水的埋深进行了详细调查。顶进过程中,采取切实措施增强顶管机的纠偏能力。制定了出顶进工作井和正常顶进的测量频率。

事件三:为了确保干地施工,采用真空井点降水。降水井拟采取单排布置,初步在A轴、B轴、C轴三个位置进行比选。对真空井点的成孔直径和深度做了要求。断面图如图所示。

 


事件四:施工方案中,顶管顶进过程中,在套管周边采取了注浆辅助的施工工艺。始发井的临时施工平面布置图如图所示。施工方案上报后,监理工程师认为有多处错误之处需要修改。

【不定项选择题】

The social sciences are flourishing. As of 2005, there were almost half a million professional social scientists from all fields in the world, working both inside and outside academia. According to the World Social Science Report 2010, the number of social-science students worldwide has swollen by about 11% every year since 2000.

Yet this enormous resource is not contributing enough to today’s global challenges, including climate change, security, sustainable development and health. (41)_______Humanity has the necessary agro-technological tools to eradicate hunger, from genetically engineered crops to artificial fertilizers. Here, too, the problems are social: the organization and distribution of food, wealth and prosperity.

(42)_______This is a shame—the community should be grasping the opportunity to raise its influence in the real world. To paraphrase the great social scientist Joseph Schumpeter: there is no radical innovation without creative destruction.

Today, the social sciences are largely focused on disciplinary problems and internal scholarly debates, rather than on topics with external impact. Analyses reveal that the number of papers including the keywords “environmental change” or “climate change” have increased rapidly since 20(43)_______

When social scientists do tackle practical issues, their scope is often local: Belgium  is interested mainly in the effects of poverty on Belgium, for example. And whether the community’s work contributes much to an overall accumulation of knowledge is doubtful.

The problem is not necessarily the amount of available funding. (44)_______This is an adequate amount so long as it is aimed in the right direction. Social scientists who complain about a lack of funding should not expect more in today’s economic climate.

The trick is to direct these funds better. The European Union Framework funding programs have long had a category specifically targeted at social scientists. This year, it was proposed that the system be changed: Horizon 2020, a new program to be enacted in 2014, would not have such a category. This has resulted in protests from social scientists. But the intention is not to neglect social science; rather, the complete opposite. (45)_______That should create more collaborative endeavors and help to develop projects aimed directly at solving global problems.

[A] These issues all have root causes in human behavior: all require behavioral change and social innovations, as well as technological development. Stemming climate change, for example, is as much about changing consumption patterns and promoting tax acceptance as it is about developing clean energy.

[B] Despite these factors, many social scientists seem reluctant to tackle such problems. And in Europe, some are up in arms over a proposal to drop a specific funding category for social- science research and to integrate it within cross-cutting topics of sustainable development.

[C] During the late 1990s, national spending on social sciences and the humanities as a percentage of all research and development funds—including government, higher education, non-profit and corporate—varied from around 4% to 25%; in most European nations, it is about 15%.

[D] It could be that we are evolving two communities of social scientists: one that is discipline- oriented and publishing in highly specialized journals, and one that is problem-oriented and publishing elsewhere, such as policy briefs.

[E] However, the numbers are still small: in 2010, about 1,600 of the 100,000 social-sciences papers published globally included one of these keywords.

[F] The idea is to force social scientists to integrate their work with other categories, including health and demographic change; food security; marine research and the bio-economy; clean, efficient energy; and inclusive, innovative and secure societies.

[G] The solution is to change the mindset of the academic community, and what it considers to be its main goal. Global challenges and social innovation ought to receive much more attention from scientists, especially the young ones.

【不定项选择题】

行政法与行政诉讼法学的研究对象有(    )。

A.

行政法与行政诉讼法的历史发展

B.

行政法与行政诉讼法学的基础理论

C.

行政法与行政诉讼法的具体内容

D.

不同国家行政法与行政诉讼法的比较