【不定项选择题】

根据资料(1)至(3),甲公司7月~12月提供装修服务的会计处理表述正确的是(    )。

A.

 发生合同履约成本483万元

B.

 确认主营业务收入400万元

C.

 摊销合同取得成本7.2万元

D.

 结转主营业务成本273万元

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【不定项选择题】

世界上最早系统论述教育教学思想的著作是《论语》。(  )

A.
B.
【不定项选择题】

[A] The first and more important is the consumer’s growing preference for eating out; the consumption of food and drink in places other than homes has risen from about 32 percent of total consumption in 1995 to 35 percent in 2000 and is expected to approach 38 percent by 20This development is boosting wholesale demand from the food service segment by 4 to 5 percent a year across Europe, compared with growth in retail demand of 1 to 2 percent. Meanwhile, as the recession is looming large, people are getting anxious. They tend to keep a tighter hold on their purse and consider eating at home a realistic alternative.

[B] Retail sales of food and drink in Europe’s largest markets are at a standstill, leaving European grocery retailers hungry for opportunities to grow. Most leading retailers have already tried e-commerce, with limited success, and expansion abroad. But almost all have ignored the big, profitable opportunity in their own backyard: the wholesale food and drink trade, which appears to be just the kind of market retailers need.

[C] Will such variations bring about a change in the overall structure of the food and drink market? Definitely not. The functioning of the market is based on flexible trends dominated by potential buyers. In other words, it is up to the buyer, rather than the seller, to decide what to buy .At any rate, this change will ultimately be acclaimed by an ever-growing number of both domestic and international consumers, regardless of how long the current consumer pattern will take hold.

[D] All in all, this clearly seems to be a market in which big retailers could profitably apply their scale, existing infrastructure and proven skills in the management of product ranges, logistics, and marketing intelligence. Retailers that master the intricacies of wholesaling in Europe may well expect to rake in substantial profits thereby. At least, that is how it looks as a whole. Closer inspection reveals important differences among the biggest national markets, especially in their customer segments and wholesale structures, as well as the competitive dynamics of individual food and drink categories. Big retailers must understand these differences before they can identify the segments of European wholesaling in which their particular abilities might unseat smaller but entrenched competitors. New skills and unfamiliar business models are needed too.

[E] Despite variations in detail, wholesale markets in the countries that have been closely examined-France, Germany, Italy, and Spain-are made out of the same building blocks. Demand comes mainly from two sources: independent mom-and-pop grocery stores which, unlike large retail chains, are too small to buy straight from producers, and food service operators that cater to consumers when they don’t eat at home. Such food service operators range from snack machines to large institutional catering ventures, but most of these businesses are known in the trade as “horeca”: hotels, restaurants, and cafes. Overall, Europe’s wholesale market for food and drink is growing at the same sluggish pace as the retail market, but the figures, when added together, mask two opposing trends.

[F] For example, wholesale food and drink sales come to $268 billion in France, Germany, Italy, Spain, and the United Kingdom in 2000-more than 40 percent of retail sales. Moreover, average overall margins are higher in wholesale than in retail; wholesale demand from the food service sector is growing quickly as more Europeans eat out more often; and changes in the competitive dynamics of this fragmented industry are at last making it feasible for wholesalers to consolidate.

[G] However, none of these requirements should deter large retailers (and even some large good producers and existing wholesalers) from trying their hand, for those that master the intricacies of wholesaling in Europe stand to reap considerable gains.

41.

42.

43.

44.

[E]

45.


【不定项选择题】

西周时期把惯犯和偶犯分别称为(   )。

A.

 告

B.

 惟终

C.

 非终

D.

 非告

【不定项选择题】

【背景资料】

某土石坝枢纽工程,总库容为0.3亿m3,引水隧洞布置在右岸,在左岸设有开敞式溢洪道。
在建设过程中,发生了如下事件:
事件1:该工程围堰为均质土围堰,根据水文资料及相关规定,施工期上游围堰设计静水位32.3m,波浪高度l.2m。
事件2:土坝基坑开挖过程中,为加快施工进度,施工单位一次性将基坑挖至坑底设计高程,此时遭遇深层淤泥层,该情况在发包人提供的地质资料中未能反映。施工单位及时向发包人和监理人进行汇报,并采取措施进行了处理,工期增加2个月,费用增加12万元。
事件3:在导流工程施工前,施工单位在围堰工程位置进行了补充地质勘探,支付勘探费2万元。施工单位按程序向监理单位提交了索赔意向书和索赔申请报告。
事件4:施工质量评定工作的组织要求如下:分部工程质量由施工单位自评,监理单位复核,项目法人认定。分部工程验收质量结论由项目法人报工程质量监督机构核备,其中主要建筑物大坝和溢洪道的分部工程验收质量结论由项目法人报工程质量监督机构核定。单位工程质量在施工单位自评合格后,由监理单位抽检,项目法人核定。单位工程验收质量结论报工程质量监督机构核备。

【不定项选择题】

某日,某矿山近百人分4个组下井作止:1个组到采矿工作面采矿,2个组掘进切眼,另外1个组去采矿面回风巷回收铁棚。回收组的几个人8时左右到达工作地点开始进行回收作业,完成任务后往外走时,突然听到巨响感觉出事了,他们根据冲击波方向判断是矿工作面发生了瓦斯爆炸,立即报告调度室。调皮室接到报告后立即启动应急预案,边知救护队、医院、矿领导及有关人员,组成抢险救灾领导小组,派救护队进入采矿工作面进行救援。幸生护队连续工作20多个小时,先后发现28名遇难人员尸体。抢险救灾领导小组考虑救护队已非常疲劳,且遇难的29人中有28人已找到,因此决定次日上午让救护队员休息下午再继续寻找另1名遇难者。次日中午12时,安排救护队到413工作面寻找另1名难者的同时,又安排25人到采矿工作面外采区进风巷清理维修,为寻找另1名遇难人员做准备。当救护队和维修作业人员还未到达作业地点时灾区发生了第2次爆炸,走在前面的21人当场死亡、5人受伤。
根据以上场景,回答下列问题(共26分):

【不定项选择题】

(十一)市民李某喜迁新居,想安装一台淋浴热水器。他跑遍市场,咨询数家后,决定选择某厂生产的上过责任保险的品牌。最近耳濡目染不少家用淋浴器发生意外事故,厂家推说是顾客安装不当,安装公司又说是产品质量不过关,谁也不愿负责,倒霉的只能是消费者。李某想:我买你上了保险的品牌,找专业公司来安装,严格按说明书操作,万一有意外,也算有办法讨回公道。于是他这么做了,结果用得很放心。

根据以上材料回答(1)~(3)题。


【不定项选择题】

案例三【背景资料

某生物新材料项目由A公司总承包,A公司项目部经理在策划组织机构时,项目部根据项目的大小和具体情况配备了项目部技术人员,满足了技术管理要求。项目中的料仓盛装的浆糊流体介质温约42°C米料仓外壁保温材料为半硬质岩棉材料。米料仓由ABCD四块不锈钢壁板组焊而成。尺寸和安装位置如图3所示。门吊架横梁上挂设4只手拉葫芦,通过卸扣、钢丝绳吊索与料仓壁板上吊耳(材料为Q235)连接成吊装系统。料仓的吊装顺序为:AC→B、D;料仓四块不锈钢焊接方法是焊条电弧焊。设计要求:料仓正方形出料口连接法兰安装水平允许偏差≤1mm,对角线允许偏差≤2mm,中心位置允许偏差≤1.5mm。料仓工程质量检查时,质量员提出吊耳与料仓壁板为异种钢焊接,违反“禁止不锈钢与碳素钢接触”的规定。项目部对料仓临时吊耳进行了标识和记录,根据材质和严重程度编制并提交了质量问题调查报告,及时返修后,质量验收合格。


【不定项选择题】

甲股份有限公司于2021年4月5日在上海证券交易所上市。2022年6月,董事张某将所持本公司股份总数的20%的股份转让。2022年5月,董事李某因工作原因,辞去职务,并于2022年8月将所持本公司股份5万股全部卖出。

【不定项选择题】

对乙公司终止劳动合同引发的劳动争议,江某可采取的救济途径是(    )。

A.

 向劳动仲裁机构申请仲裁

B.

 直接向人民法院提起诉讼

C.

 向劳动争议调解组织申请调解

D.

 与乙公司协商

【不定项选择题】

甲希望获取投资建议,故到证券公司向其客户经理咨询近期哪些基金表现良好,希望客户经理能为其推荐基金、办理基金开户,而后决定购买基金。