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问题 判断题

在权责发生制下，凡在本期实际收到的现金（包括银行存款）的收入，不论其应否归属于本期，均应作为本期的费用处理；凡在本期实际以现金（包括银行存款）付出的费用，不论其应否在本期收入中取得补偿，均应作为本期的费用处理。

答案

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单项选择题

The following two questions refer to the following passage:

A prestigious private high school has made available to local families a tuition prepayment plan to ease the burden of paying the school’s hefty tuition when a student matriculates. The plan allows parents of children under three years old to reserve a spot for their child at the school by making a payment of one-fourth of the current annual tuition for the high school. The parents then make an identical payment every year for the next 15 years, and the student’s full four-year tuition is considered paid in full, regardless of how much the regular tuition payments have risen in the intervening years.

Under which of the following circumstances would taking part in the prepayment plan NOT be advisable for parents ？（）

A. If the tuition at the school has risen an average of 4 percent per year for the last twenty years

B. If the child in question is particularly talented at math, but the high school is more known for its advanced humanities programs than its math program

C. If the parents of the child in question are uncertain that they will reside in the state for more than 10 years

D. If the school has an arrangement with the local university whereby students can take courses at the University if they have surpassed the level of courses offered at the high school

E. If the school offers athletic scholarships to a small number of talented athletes
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问答题 案例分析题

事故简述【雨中作业，人员触电】

某配电班组带电扶正电杆。临出发去现场时，天色阴沉，但工作票签发人要求抢时间完成作业。出发四十分钟后，班组来到现场，发现横担扭屈严重，需更换。班组人员随即对线路进行了简单遮蔽，准备拆除变形横担，此时天空下起了小雨，工作负责人催促班组作业人员加快工作速度。在变形的横担即将被拆下时，雨开始变大，部分杆身已经被雨淋湿。斗上电工甲为加快作业速度，摘去绝缘手套，就在此时，甲被沿杆身到横担的泄漏电流击中，胳膊严重灼伤。分析事故原因。本次作业违反了哪些安全规定？
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