问题 多项选择题

下列关于会计电算化的基本要求,说法正确的有()。

A.用电子计算机进行会计核算的单位,使用的会计软件必须符合国家统一的会计制度的规定

B.用电子计算机生成的会计资料必须符合国家统一的会计制度的要求

C.由电子计算机生成的会计账簿、同一类会计凭证在一定会计期间应当连续编号

D.单位使用的会计核算软件,应当按照规定经县级以上财政部门评审或者确认

答案

参考答案:A, B, C

单项选择题

I remember my math teacher Mr. Young very well. He stood out because the kids made fun of him. He was missing one of his fingers, and always pointed at students with his middle finger.

I was not very good at English and math. No matter how hard I tried, I just could not figure out why I did not understand what all the other kids found so easy to learn.

One day, I was told that if I got one more E on my report card, I would be taken to the" big prison for kids".

I tried really hard for weeks. I just couldn’t understand how to make different parts of members into whole things.

The day before report cards were to come out, I knew that Mr. Young would give me an E ,just like he always did.

I went to Mr. Young and told him that the orphanage was going to send me to the big prison if I got another E on my report card. He told me there was nothing he could do;it would be unfair to the other kids if he gave me a better grade than I had actually earned.

I smiled at him and said, "Mr. Young, do you know how the kids make fun of you because you’re missing your finger" He looked at me, moved his mouth to one side and said nothing.

"They shouldn’t do that to you because you can’t help having a finger, Mr. Young. Just like I can’t help not being able to learn numbers and stuff like that. "I said.

The next day, when I got my report card, I tucked it into one of my books. While on the school bus, I opened it : Geography, B+ ; Mechanical Drawing, C- ; English, D- ; History, C- ; Gym, B+ ; Art, C ; Math, D-.

That math grade was the most favorite one I ever received. Because I knew that someone in the world finally understood what it was like for me to be missing a finger inside my head.

The reason why the boy remembers Mr. Young is that().

A. he missed one of his fingers

B. he treated his students very well

C. he understood the boy

D. he taught his students in a special way

问答题

某总承包施工企业根据某安装工程的招标文件和施工方案决定按以下数据及要求进行投标报价:

该安装工程按设计文件计算出各分部分项工程工料机费用合计为6000万元,其中人工费占10%。

安装工程脚手架搭拆的工料机费用,按各分部分项工程人工费合计的8%计取,其中人工费占25%;安全防护、文明施工措施费用,按当地工程造价管理机构发布的规定计100万元,根据原建设部建办[2005]89号《建设工程安全防护、文明施工措施费用及使用管理规定》中“投标方安全防护、文明施工措施的报价,不得低于根据工程所在地工程造价管理机构测定费率计算所需费用总额的90%”的规定,业主要求按90%计;其他措施项目清单费用按150万元计。

施工管理费、利润分别按人工费的60%、40%计。

按业主要求,总承包企业将占工程总量20%的部分专业工程发包给某专业承包企业,总承包服务费按分包专业工程各分部分项工程人工费合计的15%计取。

规费按8万元计;税金按税率3.50%计。

2.其中某生产装置中部分工艺管道系统如图3-9所示。

图3-9 工艺管道平面图

管道系统各分部分项工程清单项目的统一编码见表3-29。

说明:

1.本图所示为某工厂生产装置的部分工艺管道系统,该管道系统工作压力为2.0MPa。图中标注尺寸标高以“m”计,其他均以“mm”计。

2.管道均采用20号碳钢无缝钢管,弯头采用成品压制弯头,三通为现场挖眼连接,管道系统的焊接均为氩电联焊。

3.所有法兰为碳钢对焊法兰;阀门型号:止回阀为H41H-25,截止阀为J41H-25,采用对焊法兰选择。

4.管道支架为普通支架,共耗用钢材42.4kg,其中施工损耗为6%。

5.管道系统安装就位后,φ76×4的管线的焊口进行无损探伤。其中法兰处焊口采用超声波探伤;管道焊缝采用X光射线探伤,片子规格为80mm×150mm,焊口按36个计。

6.管道安装完毕后,均进行水压试验和空气吹扫。管道、管道支架除锈后,均进行刷防锈漆、调和漆各两遍。

[问题]

按照《建设工程工程量清单计价规范》和建标[2003]206号文《建筑安装工程费用项目组成》的规定,计算出总承包企业对该单项工程(含分包专业工程)的投标报价。将各项费用的计算结果填入表3-30单项工程费用汇总表中,其计算过程写在表3-30单项工程费用汇总表的下面(计算结果均保留整数)。