问题 问答题

甲公司2006年5月31日银行存款日记账的账面余额为709200元,银行转来的对账单上的余额为699600元,经逐笔核对,发现有以下未达账项: ①5月28日,公司委托银行代收款项15000元,银行已经收妥入账,公司尚未接到银行的收款通知,尚未记账; ②5月29日,公司送存支票25200元,银行尚未计入公司存救账户; ③5月30日,公司代乙公司支付水费3600元,公司尚未接到银行的付款通知,尚未记账; ④5月31日,公司开出支票4200元,持票人尚未到银行办理转账,银行尚未登计入账。 要求:根据上述资料编制该公司“银行存款余额调节表”。

答案

参考答案:

解析:编制的该公司“银行存款余额调节表”如下。
银行存款余额调节表 单位:元

项目金额项目金额
企业银行存款日记账余额
加:银行已收、企业未收款
减:银行已付、企业未付款
709200
15000
3600

银行对账单余额
加:企业已收、银行未收款
减:企业已付、银行未付款

699600
25200
4200
调节后的存款余额720600调节后的存款余额720600

阅读理解

阅读理解。

     The first-ever meeting of G-20 foreign ministers will discuss pressing global issues including  

governance, trans-national crime, green growth, climate change and food security, US officials have 

 said.

     Organised by Mexican Foreign Minister, Ms Patricia Espinosa, in the Mexican resort town of Los

  Cabos, the meeting is to be attended by among others, the US Secretary of State, Ms Hillary Clinton,  

German Foreign Minister, Mr Guido Westerwelle, and European Union foreign policy chief, Ms  

Catherine Ashton.

      Several other G-20 countries including France, China, Brazil and India will be represented at a  lower

level. Mexico is the current chair of the G-20 countries and the meeting will be hosted on June  18-19.

      A senior state department official said that the meeting is informal so it will not result in any formal 

 statements.

      "This meeting reflects, in many ways, the evolution of the G-20 since the first summit (峰会) of  

Washington in the fall of 2008, which was designed to deal with the global financial crisis," the official  

said.

      "This is going to focus on broad non-financial global issues, some of which have been discussed by

  G-20 leaders in the past, but some of which are new to the G-20 process or at least have not been  

emphasized to any great degree, including some broad economic governance issues, some  

environmental issues, development policy, and green growth," the official said.

      During her meetings, Ms Clinton will be emphasizing some themes that are included in the broad

  G-20 rights. Although, she will not be going to get into the details of the G-20 financial part of the

  process, she will call for an open, free, transparent, and fair global economic system.

      Ms Clinton will address things like anti-competitive government practices or interference, which

  include the ways in which governments artificially distort (歪曲) markets or create uneven economic 

 playing fields, the official said.

      Among other things, she will also highlight issues like climate change, freedom of navigation and  

shipping and sailing security to promote a well-functioning global economy; besides governance issues

  like fight against corruption.  

1. The passage mainly tells us about _____.  

A. some pressing global issues

B. issues to be talked about by Ms Clinton

C. the possible results of the meeting

D. the meeting of G-20 foreign ministers to be held in June  

2. Which will not be discussed at the meeting?   

A. The evolution of G-20.

B. Issues discussed by G-20 leaders in the past.

C. Environmental issues.

D. Green growth.  

3. The aim of the first summit of Washington was to _____.  

A. settle the global financial crisis

B. deal with economic governance issues

C. increase the evolution of G-20

D. promote fair global economic system

4. We can infer from the fifth and the sixth paragraphs that G-20 _____.   

A. hasn't changed through these years

B. is currently concerned with more than financial issues

C. holds a meeting every year

D. never discusses old issues

5. Ms Clinton will do the following except _____. 

A. call for an open, free, and fair global economic system

B. talk about some details of the G-20 financial part of the process

C. highlight issues of climate change

D. call on G-20 to fight against corruption and bribery

问答题

某工程,建设单位通过公开招标与甲施工单位签订施工总承包合同,依据合同,甲施工单位通过招标将钢结构工程分包给乙施工单位,施工过程中发生了下列事件。
事件1:甲施工单位项目经理安排技术员兼施工现场安全员,并安排其负责编制深基坑支护与降水工程专项施工方案,项目经理对该施工方案进行安全验算后,即组织现场施工,并将施工:疗案及验算结果报送项目监理机构。
事件2:乙施工单位采购的特殊规格钢板,因供应商未能提供出厂合格证明,乙施工单位按规定要求进行了检验,检验合格后向项目监理机构报验。为不影响工程进度,总监理工程师要求甲施工单位在监理人员的见证下取样复检,复检结果合格后,同意该批钢板进场使用。
事件3:为满足钢结构吊装施工的需要,甲施工单位向设备租赁公司租用了一台大型起重塔吊,委托一家有相应资质的安装单位进行塔吊安装,安装完成后,由甲、乙施工单位对该塔吊共同进行验收,验收合格后投入使用,并到有关部门办理登记。
事件4:钢结构工程施工中,专业监理工程师在现场发现乙施工单位使用的高强螺栓未经报验,存在严重的质量隐患,即向乙施工单位签发了《工程暂停令》,并报告了总监理工程师。甲施工单位得知后也要求乙施工单位立刻停止整改。乙施工单位为赶工期,边施工边报验,项目监理机构及时报告了有关主管部门。报告发出的当天,发生了因高强螺栓不符合质量标准导致的钢梁高空坠落事故,造成一人重伤,直接经济损失4.6万元。
[问题]
1.指出事件1中甲施工单位项目经理做法的不妥之处,写出正确做法。
2.事件2中,总监理工程师的处理是否妥当说明理由。
3.指出事件3中塔吊验收中的不妥之处。
4.指出事件4中专业监理工程师做法的不妥之处,说明理由。
5.事件4中的质量事故,甲施工单位和乙施工单位各承担什么责任说明理由。监理单位是否有责任说明理由。该事故属于哪一类工程质量事故处理此事故的依据是什么