施工企业的工程成本核算对象确定方法主要有( )。
A．对合同分立以确定施工工程成本核算对象
B．以施工图预算作为施工工程成本核算对象
C．以单位工程作为施工工程成本核算对象
D．对合同合并以确定施工工程成本核算对象
E．以单项施工承包合同作为施工工程成本核算对象
参考答案：A,D,E
解析： 工程成本核算对象是指施工企业在进行产品成本核算时，应选择什么样的工程作为目标，来归集和分配建筑产品的生产成本，即建筑产品生产成本的承担者。合理确定成本核算对象，是正确组织施工企业建筑产品成本核算的重要条件之一。成本核算对象确定方法主要有：单项承包合同、合同分立、合同合并，在开工以前确定，确定后不得随意变更，更不能相互混淆。
Directions: Complete the following passage by using the words in the box. Each word can only be used once. Note that there is one word more than you need.
Martin Pearcey, 11, is one of the lucky ones: he could have been 42 in one eye. Like hundreds of others on November 5（Guy Fawkes’s Night）, Martin went to his 43 park to see the fireworks display. He was with his brothers, John and Dave. “A gang of kids had taken the 44 material out of several fireworks and had put it in a pile on the ground,” remembers John. “When they lit it, it went off and 45 Martin in his eye.” John 46 Martin to their grandmother’s house nearby, where the eye was immediately bathed in cold water. He was then taken to hospital, where a sterilized（消毒的） patch was put over it. “At first he couldn’t see a thing because the eye was so swollen(肿胀的),” says Martin’s elder sister, Pat. “It was weeks before it would open 47 again.” His dad agrees. “He was lucky not to lose the sight of that eye.” “Little kids shouldn’t be able to get hold of fireworks,” adds Pat. “I think organized 48 are much safer.” And young Martin now says, “I don’t mind fireworks when grown – ups are 49 , but I don’t like it when little kids have them. I think fireworks are a bit stupid, really.” |