问题 单项选择题

根据我国现行建筑安装工程费用项目组成的规定,工地现场材料采购人员的工资应计入( )。

A.人工费

B.材料费

C.现场经费

D.企业管理费

答案

参考答案:B

解析:[考点] 第一章工程造价构成第三节建筑安装工程费用构成:直接工程费。[思路] 构成材料费的基本要素是材料消耗量、材料基价和检验试验费,其中材料基价包括材料原价、材料运杂费、运输损耗费、采购及保管费,而工地现场材料采购人员的工资属于材料采购及保管费的一部分。[易错] 工地现场材料采购人员不属于直接从事建筑安装工程施工的生产工人,因此其开支不属于人工费。[拓展] 此题在考试要点上与第4题极其相似,二者都围绕着不同工人的人工支出归属与不同的费用科目这一问题展开,可见这是一个非常常见的考点。

单项选择题
单项选择题

Passage Three

No woman can be too rich or too thin. This saying often attributed to the late Duchess(公爵夫人) of Windsor embodies much of the odd spirit of our times. Being thin is deemed as such a virtue.

The problem with such a view is that some people actually attempt to live by it. I myself have fantasies of slipping into narrow designer clothes. Consequently, I have been on a diet for the better—or worse—part of my life. Being rich wouldn’t be bad either, but that won’t happen unless an unknown relative dies suddenly in some distant land, leaving me millions of dollars.

Where did we go off the track When did eating butter become a sin, and a little bit of extra flesh unappealing, if not repellent All religions have certain days when people refrain from eating, and excessive eating is one of Christianity’s seven deadly sins. However until quite recently, most people had a problem getting enough to eat. In some religious groups, wealth was a symbol of probable salvation and high morals, and fatness a sign of wealth and well-being.

Today the opposite is true. We have shifted to thinness as our new mark of virtue. The result is that being fat—or even only somewhat overweight—is bad because it implies a lack of moral strength.

Our obsession with thinness is also fueled by health concerns. It is true that in this country we have more overweight people than ever before, and that, in many cases, being over weight correlates with an increased risk of heart and blood vessel disease. These diseases, however, may have as much to do with our way of life and our high-fat diets as with excess weight. And the associated risk of cancer in the digestive system may be more of a dietary problem--too much fat and a lack of fiber—than a weight problem.

The real concern, then, is not that we weigh too much, but that we neither exercise enough nor eat well. Exercise is necessary for p bones and both heart and lung health. A balanced diet without a lot of fat can also help the body avoid many diseases. We should surely stop paying so much attention to weight. Simply being thin is not enough. It is actually hazardous if those who get (or already are) thin think they are automatically healthy and thus free from paying attention to their overall lifestyle. Thinness can be pure vainglory.

In human history people’s views on body weight().

A. were closely related to their religious beliefs

B.changed from time to hme

C.varied between the poor and the rich

D.led to difierent moral standards