【不定项选择题】

根据《汽车客运站安全生产规范》(交运规(2024)7号),汽车客运站分管安全生产的负责人对本单位安全生产工作负有的职责包括(      )


A.
组织或者参与拟订本单位安全生产规章制度、操作规程和生产安全事故应急救援预案
B.
建立健全本单位安全生产责任制,组织制定本单位安全生产规章制度和操作规程
C.
组织开展危险源辨识和评估,督促落实本单位重大危险源的安全管理措施
D.
组织或者参与本单位应急救援演练
E.
保证本单位安全生产投入的有效实施
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【不定项选择题】

(一)2021年年初甲股份有限公司(简称甲公司)所有者权益共计6500万元,其中,股本 4000万元,资本公积500万元(均为股本溢价),盈余公积1300万元,未分配利润700 万元。甲公司适用的企业所得税税率为25%, 2021年发生有关所有者权益业务如下:
(1)2月1日,经股东大会批准,甲公司发行普通股股票1000万股取得非同一控制下的 乙公司表决权股份的80%,能对乙公司实施控制,该普通股股票面值1元,每股市 价3元,甲公司按照发行收入的10%支付发行手续费;另以银行存款支付合并过程 中发生的审计、法律服务费用30万元。
(2)5月10日 ,经股东大会批准,甲公司以每股4元的价格回购本公司发行在外的普通 股股票800万股,并按规定注销股本。
(3)2021年甲公司实现利润总额980万元,其中国债利息收入10万元,超过税法规定 扣除标准的职工福利费30万元,除此之外不存在其他纳税调整事项。2021年末, 甲公司按净利润的10%提取法定盈余公积,并宣告发放现金股利200万元。
要求:
根据上述资料,不考虑其他因素,分析回答下列小题。(答案中的金额单位用万元表示)
2. 根据资料(1),甲公司以发行股票为对价取得的长期股权投资的初始入账金额是(  )万元。

A.
1000
B.
2700
C.
3000
D.
3200
【不定项选择题】

计算甲化妆品公司当月进口高档香水应缴纳消费税税额的下列算式中,正确的是()。


A.
425000x(1+6%)×15%=67575(元)
B.
425000×15%=63750(元)
C.
425000×(1+6%)÷(1-15%) ×15%=79500(元)
D.
425000÷(1-15%)×15%=75000(元)
【不定项选择题】

【背景资料】

某公司承建一座桥梁工程。主线跨线桥I的第2联为(30m+48m+30m)预应力混凝土连续箱梁其预应力张拉端钢绞线束横断面布置如下图3所示。

事件一:箱梁混凝土设计抗压强度为50MPa,施工过程中按规范与试验规程要求对混凝土取样制作边长为150mm的立方体标准试件进行强度评定,试件以同龄期者三块为一组,并以同等条件制作和养护,经试验测定,第一组三块试件强度分别为50.5MPa、61.2MPa、51.5MPa,第二组三块试件强度分别为54.7MPa、57.1MPa、50.5MPa,第三组三块试件强度分别为50.1MPa、59.3MPa、68.7MPa。

事件二:施工单位编制了主线跨线桥I的第2联箱梁预应力的施工方案,内容如下:

(1)该预应力管道的竖向布置为曲线形式,确定了排气孔和排水孔在管道中的位置;

(2)确定预应力钢绞线的张拉采用两端张拉的方式;

(3)确定了预应力钢绞线张拉顺序的原则和各钢绞线束的张拉顺序.

事件三:根据交通运输部《关于开展公路桥梁和隧道工程施工安全风险评估试行工作的通知》要求,施工单位对该箱梁施工进行了总体风险评估,总体风险评估为亚级,施工过程中对该桥施工安全风险评估实行动态管理。


【不定项选择题】

在GATS中,成员的市场准入义务和国民待遇义务是通过下列哪种方式列明的(  )。

A.

正列清单

B.

反列清单

C.

水平承诺

D.

例外方法

【不定项选择题】

在中国境内设立的外国外商投资企业编制会计记录,可以同时使用中文和一种外国文字。( )

A.
B.
【不定项选择题】

甲公司为增值税一般纳税人,主要从事实木地板的生产和销售业务,2022年1月有关经营情况如下:
(1)销售一批自产实木地板,取得不含增值税销售额750万元,另收取包装费15万元。
(2)用一批自产实木地板抵偿所欠乙公司借款,该批实木地板生产成本为60万元,同类实木地板平均不含增值税销售价格为70万元、最高不含增值税销售价格为73 万。
(3)另将自产的实木地板一部分赠送给客户,一部分用于本公司职工宿舍,一部分用于对外投资,一部分用于继续生产实木地板。
(4)进口一批实木地板,海关审定的关税完税价格为20万元,缴纳关税4万元。
已知:实木地板增值税税率为13%,消费税税率、成本利润率均为5%。
要求:
根据上述资料,不考虑其他因素,分析回答下列小题。
计算甲公司进口实木地板应缴纳增值税、消费税税额的下列算式中,正确的是(    )。

A.
应纳消费税=(20+4)÷(1-5%) x5% = 1.26 (万元)
B.
应纳增值税=(20+4) x13% = 3. 12 (万元)
C.
不缴纳增值税
D.
不缴纳消费税
【不定项选择题】

It’s almost impossible to go through life without experiencing some kind of failure. But, the wonderful thing about failure is that it’s entirely up to us to decide how to look at it.

We can choose to see failure as “the end of the world,” or we can look at failure as the incredible learning experience that it often is. Every time we fail at something, we can choose to look for the lesson we’re meant to learn. These lessons are very important; they’re how we grow, and how we keep from making that same mistake again. Failures stop us only if we let them.

Failure can also teach us things about ourselves that we would never have learned otherwise. For instance, failure can help you discover how strong a person you are. Failing at something can help you discover your truest friends, or help you find unexpected motivation to succeed.


【不定项选择题】

【背景资料】
某施工单位承包了二级公路H合同段路基工程,本地区岩层构成为泥岩、砂岩互层,属于中硬石料。地表土覆盖层3m左右。由于本合同段石方较多、路堤均采用了土石路堤,施工前,根据土石混合材料的类别分别进行试验路段施工,确定能达到最大压实干密度的松铺厚度、压实机械型号及组合、压实速度及压实遍数、沉降差等参数,施工中采用分层填筑,分层压实,压实选用自重不小于18t的振动压路机,土石路堤的边坡按土质路堤边坡处理。
本合同段K17+300~K17+380公路右侧为滑坡,设计采用了抗滑桩与抗滑挡土墙的稳定措施,对流向滑坡体的地表水设置了环状截水沟排出,对地下水设置暗沟排出。浆砌片石抗滑挡土墙施工中,严格质量检验,实测了石料强度、平面位置、顶面高程、墙面坡度、断面尺寸。

【不定项选择题】

在私募股权基金有限合伙制下,以下关于合伙人表述正确的是 ( )。

A.

 普通合伙人有独立的经营管理权利

B.

 普通合伙人的收入来源主要是管理费

C.

 有限合伙人不直接干涉或参与项目的经营管理

D.

 普通合伙人对私募股权基金承担有限连带责任

【不定项选择题】

How does your reading proceed? Clearly you try to comprehend, in the sense of identifying meanings for individual words and working out relationships between them, drawing on your implicit knowledge of English grammar. (41) _______ You begin to infer a context for the text, for instance, by making decisions about what kind of speech event is involved: Who is making the utterance, to whom, when and where.

The ways of reading indicated here are without doubt kinds of comprehension. But they show comprehension to consist not just of passive assimilation but of active engagement in inference and problem-solving. You infer information you feel the writer has invited you to grasp by presenting you with specific evidence and clues. (42) _______

Conceived in this way, comprehension will not follow exactly the same track for each reader. What is in question is not the retrieval of an absolute, fixed or “true” meaning that can be read off and checked for accuracy, or some timeless relation of the text to the world. (43) _______

Such background material inevitably reflects who we are. (44) _______ This doesn’t, however, make interpretation merely relative or even pointless. Precisely because readers from different historical periods, places and social experiences produce different but overlapping readings of the same words on the page--including for texts that engage with fundamental human concerns--debates about texts can play an important role in social discussion of beliefs and values.

How we read a given text also depends to some extent on our particular interest in reading it. (45) _______ Such dimensions of reading suggest--as others introduced later in the book will also do--that we bring an implicit (often unacknowledged) agenda to any act of reading. It doesn’t then necessarily follow that one kind of reading is fuller, more advanced or more worthwhile than another. Ideally, difficult kinds of reading inform each other, and act as useful reference points for and counterbalances to one another. Together, they make up the reading component of your overall literacy, or relationship to your surrounding textual environment.

[A] Are we studying that text and trying to respond in a way that fulfils the requirement of a given course? Reading it simply for pleasure? Skimming it for information? Ways of reading on a train or in bed are likely to differ considerably from reading in a seminar room.

[B] Factors such as the place and period in which we are reading, our gender, ethnicity, age and social class will encourage us towards certain interpretations but at the same time obscure or even close off others.

[C] If you are unfamiliar with words or idioms, you guess at their meaning, using clues presented in the context. On the assumption that they will become relevant later, you make a mental note of discourse entities as well as possible links between them.

[D] In effect, you try to reconstruct the likely meanings or effects that any given sentence, image or reference might have had: These might be the ones the author intended.

[E] You make further inferences, for instance, about how the text may be significant to you, or about its validity--inferences that form the basis of a personal response for which the author will inevitably be far less responsible.

[F] In plays, novels and narrative poems, characters speak as constructs created by the author, not necessarily as mouthpieces for the authors own thoughts.

[G] Rather, we ascribe meanings to texts on the basis of interaction between what we might call textual and contextual material: between kinds of organization or patterning we perceive in a texts formal structures (so especially its language structures) and various kinds of background, social knowledge, belief and attitude that we bring to the text.