【不定项选择题】

某投资人拟投资股票,目前初步选中两家公司股票:

A公司股票,今年支付每股股息为1.8元,预计在未来日子里该公司股票的股息按每年5%的速率增长。假定必要收益率为11%。

B公司上年度自由现金流为5000000元,预计今年自由现金流增长率为5%,公司的负债比率(负债/总资产)为20%,股票投资者必要收益率为16%,负债的税前成本为8%,税率为25%,公司负债市场价值11200000元,公司现有2000000股普通股发行在外。

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【不定项选择题】

【背景资料】

某河道整治工程的主要施工内容有河道疏浚、原堤防加固、新堤防填筑等。承包人根据《水利水电工程标准施工招标文件》(2009年版)与发包人签订了施工合同,工期9个月(每月按30天计、下同),2015年10月1日开工。
承包人编制并经监理人同意的进度计划如图2所示。

图2  施工进度计划图
本工程施工中发生以下事件:
事件件一:工程如期开工,但因征地未按期完成,导致“临时交通道路”推迟20天完成。发包人要求承包人采取赶工措施,保证工程按合同要求的工期目标完成。承包人确定了工期优化方案:(1)“原堤防加固”按增加费用最小原则进行工期优化,相应的工期优化—费用关系见表2-1;(2)“新堤填筑”采用增加部分关键工作的施工班组,组织平行施工优化工期,计划调整—费用增加情况见表2-2;(3)河道疏浚计划于2015年12月1日开始。

项目部按优化方案编制调整后的进度计划及赶工措施报告,并上报监理人批准。
事件二:项目经理因患病经常短期离开施工现场就医。鉴于项目经理健康状况,承包人按合同规定履行相关程序后,更换了项目经理。
事件三:承包人在取得合同工程完工证书后,向监理人提交了完工付款申请(包括发包人己支付承包人的工程款),并提供了相关证明材料。
事件四:承包人在编制竣工图时,对其中图面变更超过1/3的施工图行了重新绘制,并按档案验收要求进行编号和标注。

【不定项选择题】

2021年,中国期货市场成交75.14亿手(单边,下同)和581.2万亿元。全球期货市场成交625.84亿手,中国期货市场成交量占全球期货市场总成交量的12%。请根据材料回答下列题。

【不定项选择题】

五、【背景资料】某施工单位通过招投标以定额价格3.2折的费用承揽到通信综合楼电源设备安装工程,合同中规定“施工单位应按照设计施工。除经甲方同意,工程中发生设计以外的工作量,合同价款不予调整”。施工过程中,施工单位发现部分电源线的线径较小,因此提出改变电源线规格程式的变更申请。建设单位认为工程为包工包料的承包方式,不予追加费用,施工单位因此仍按照设计要求敷设各种电源线。由于投标报价较低,施工单位为了节约费用,将机架的保护接地端子连接到了工作接地线上。 在施工过程中,现场监理人员一直在陪同施工单位施工,观察施工单位的工作过程,并在需要签字的技术文件上都作了签字确认。 工程验收时,建设单位发现部分走线架上的缆线有交叉现象、个别机架垂直度不符合要求、电源线端头漏铜较多等问题。建设单位因此决定另选一家施工单位处理工程中的遗留问题。 在工程试运行阶段,维护人员发现接地汇集线上的部分电源线温度过高,建设单位因此请现场的其他施工单位及时更换,事故的处理结果也未上报。

【不定项选择题】

固定资产清理期末如有余额,必须清理完毕,转入到相关损益中。(  )

A.
B.
【不定项选择题】

中国期货监控和期货交易所在管理中发现客户资料错误的,应当及时更正并通知期货公司进行相应修改。(  )

A.
B.
【不定项选择题】

Think of those fleeting moments when you look out of an aeroplane window and realise that you are flying, higher than a bird. Now think of your laptop, thinner than a brown-paper envelope, or your cellphone in the palm of your hand. Take a moment or two to wonder at those marvels. You are the lucky inheritor of a dream come true.

The second half of the 20th century saw a collection of geniuses, warriors, entrepreneurs and visionaries labour to create a fabulous machine that could function as a typewriter and printing press, studio and theatre, paintbrush and gallery, piano and radio, the mail as well as the mail carrier. (41)____________.

The networked computer is an amazing device, the first media machine that serves as the mode of production, means of distribution, site of reception, and place of praise and critique. The computer is the 21st century's culture machine.

But for all the reasons there are to celebrate the computer, we must also tread with caution. (42)_____________I call it a secret war for two reasons. First, most people do not realize that there are strong commercial agendas at work to keep them in passive consumption mode. Second, the majority of people who use networked computers to upload are not even aware of the significance of what they are doing.

All animals download, but only a few upload. Beavers build dams and birds make nests. Yet for the most part, the animal kingdom moves through the world downloading. Humans are unique in their capacity to not only make tools but then turn around and use them to create superfluous material goods - paintings, sculpture and architecture - and superfluous experiences - music, literature, religion and philosophy. (43)_________________

For all the possibilities of our new culture machines, most people are still stuck in download mode. Even after the advent of widespread social media, a pyramid of production remains, with a small number of people uploading material, a slightly larger group commenting on or modifying that content, and a huge percentage remaining content to just consume. (44)______________

Television is a one-way tap flowing into our homes. The hardest task that television asks of anyone is to turn the power off after he has turned it on.

(45)__________________

What counts as meaningful uploading? My definition revolves around the concept of "stickiness" - creations and experiences to which others adhere.


[A]. Of course, it is precisely these superfluous things that define human culture and ultimately what it is to be human. Downloading and consuming culture requires great skills, but failing to move beyond downloading is to strip oneself of a defining constituent of humanity.

[B]. Applications like tumblr.com, which allow users to combine pictures, words and other media in creative ways and then share them, have the potential to add stickiness by amusing, entertaining and enlightening others.

[C]. Not only did they develop such a device but by the turn of the millennium they had also managed to embed it in a worldwide system accessed by billions of people every day.

[D]. This is because the networked computer has sparked a secret war between downloading and uploading - between passive consumption and active creation - whose outcome will shape our collective future in ways we can only begin to imagine.

[E]. The challenge the computer mounts to television thus bears little similarity to one format being replaced by another in the manner of record players being replaced by CD players.

[F]. One reason for the persistence of this pyramid of production is that for the past half-century, much of the world's media culture has been defined by a single medium - television - and television is defined by downloading.

[G]. The networked computer offers the first chance in 50 years to reverse the flow, to encourage thoughtful downloading and, even more importantly, meaningful uploading.


【不定项选择题】

背景材料:某架空线路单位工程的工作量及技工、普工的总工日数如下表

人工费按技工50元/工日、普工20元/工日,材料费预算价格为7000元/km,其他费用计划开支为20000元,工程按计划进度完工。

施工过程中,质量监督单位在进行现场检查时发现施工单位的违规操作行为,准备对施工单位进行处罚。施工单位现场负责人告诉质量监督负责人说,他们和质量监督机构没有合同关系,质量监督机构没有资格来指导施工。

【不定项选择题】

某施工单位承包一矿井工程,其中运输大巷2000m。建设单位提供的地质和水文资料表明,该大巷大部分为中等稳定岩层,属于Ⅲ类围岩,巷道顶板以上、底板以下10m范围内无含水层。巷道要穿越一断层,落差30m,断层附近围岩很容易冒落,属于V类围岩。设计该大巷采用锚喷支护,穿越断层地段锚杆间排距缩小为600mm。施工计划月成巷200m。
在运输大巷施工到断层附近时,巷道围岩出现渗水,在掘进开挖半小时后不断发生破碎围岩冒落。施工单位及时提出了巷道穿越断层的措施和支护方案,经过监理和设计单位同意后,实施了该方案,最后巷道安全通过了断层,验收合格。但半年后该运输大巷穿越断层段的两帮出现了变形,喷射混凝土有少量开裂,经检查无明显质量问题。施工单位按照建设单位的要求进行了修复。
针对上述事件,施工单位及时提出了索赔。

【不定项选择题】

根据期初资料、资料(1)和(3),下列各项中,甲公司发生销售退回会计处理结果正确的是()。

A.
冲减主营业务收入16000元
B.
冲减主营业务成本10000元
C.
冲减主营业务收入14400元
D.
冲减增值税销项税额2080元
【不定项选择题】

某施工单位承担行蓄洪区治理工程中的排涝泵站、堤防加固、河道土方开挖(含疏浚)施工。排涝泵站设计流量180m3/s, 安装6台立式轴流泵,泵站布置清污机桥、进水池、主泵房及出水池等。主泵房基础采用C35预制钢筋混凝土方桩、高压旋喷桩防渗墙处理。泵站纵剖面示意图如图5所示。工程施工过程中发生了如下事件:

事件一:工程施工过程中完成了如下工作:①老堤加高培厚;②进水流道层;③高压旋喷桩防渗墙;④出水池底板;⑤清污机桥;⑥电机层;⑦水泵层;⑧清污机安装;⑨联轴层;①钢筋混凝土方桩;①进水池;⑥厂房。
事件二:施工单位对承压水突涌的稳定性进行计算分析,判断是否需要对承压水采取降压措施。计算中不考虑桩基施工对土体的影响,安全系数取1.10,土体的天然重度γs为18kN/m3,水的天然重度γ水为10kN/m3。
事件三:河道土方开挖施工过程中,因疏浚区内存在水上开挖土方,疏浚工程采用分层施工。事件四:进水池施工完成后,监理工程师对进水池底板混凝土的强度及抗渗性能有异议,建设单位委托具有相应资质等级的第三方质量检测机构进行了检测,检测费用20万元,检测结果为合格。
事件五:堤防加固主要工程内容为堤防加高培厚,预制混凝土块护坡。堤防加固分部工程验收结论为:本分部工程共划分为40个单元工程,单元工程全部合格,其中28个单元工程达到优良等级,主要单元工程以及重要隐蔽单元工程(关键部位单元工程)质量优良率为90%。