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问题 单项选择题

现行财务制度规定，施工企业计提折旧一般采用( )。

A．平均年限法
B．双倍余额递减法
C．年数总和法
D．加速折旧法

答案

参考答案：A

解析：在施工机械使用费中，占比重最大的往往是施工机械折旧费。按现行财务制度规定，承包企业计提折旧一般采用平均年限法和工作量法。技术进步较快或使用寿命受工作环境影响较大的施工机械和运输设备，经国家财政主管部门批准，可采用双倍余额递减法或年数总和法计提折旧。

问答题

根据下列案情材料，按照《法律文书写作》教材中的要求，拟写一份民事裁定书。　　高大兴与刘庆艳通过网上聊天相识，于2010年6月登记结婚，婚后无子女。2011年3月高大兴以夫妻感情不和为由，向××市××区人民法院提起诉讼，要求与刘庆艳离婚。高大兴起诉称：婚前与刘庆艳在网上聊得很投机，但生活在一起之后，才发觉两人的性格、爱好，以及生活习惯相差甚远，很难继续共同生活。刘庆艳则不同意离婚，认为高大兴结婚后，不顾及家庭，经常以加班为由很晚才回家。××市××区人民法院受理高大兴的起诉后，进行了多次调解，2011年5月初高大兴撤回起诉。　　2011年8月15日，高大兴以原诉理由再次向××市××区人民法院提起诉讼。经审查，法院发现高大兴的起诉不符合民事诉讼法规定的受理条件，遂于2011年8月19日，作出了不予受理的民事裁定。民事裁定书的案号是(2011)×民初字第××号，该案的审判员为张淑颖，书记员为刘佳。　　刘庆艳，住××市××区××路×号，系××有限公司财务处会计，女，1982年6月出生，汉族。　　高大兴，男，系××软件开发有限公司职员，汉族，1980年2月出生，住××市××区××路×号。　　附：　　1.《中华人民共和国民事诉讼法》第一百一十一条第(七)项规定：判决不准离婚和调解和好的离婚案件，判决、调解维持收养关系的案件，没有新情况、新理由，原告在六个月内又起诉的，不予受理。　　2.最高人民法院《关于适用<中华人民共和国民事诉讼法>若干问题的意见》第一百三十九条规定：起诉不符合受理条件的，人民法院应当裁定不予受理。立案后发现起诉不符合受理条件的，裁定驳回起诉。　　不予受理的裁定书由负责审查立案的审判员、书记员署名；驳回起诉的裁定书由负责审理该案的审判员、书记员署名。
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单项选择题

Questions 6～10


Lighting up a cigarette at home could bring a visit from Honduran police if a family member or even a visitor complains about secondhand smoke. A new law that took effect on Monday banning smoking in most public and private spaces doesn’t actually outlaw cigarettes inside homes, but it does have a provision allowing people to file complaints about secondhand smoke in homes. Violations would bring a verbal warning on the first offense. After that could come arrest and a $311 fine—the equivalent of the monthly minimum wage in this Central American country.
Even some anti-smoking advocates suspect that part of the law may not work. "It seems its intention is to educate by way of complaints, a move that I do not find very feasible," said Armando Peruga, a program manager at the World Health Organization’s Tobacco-Free Initiative. He did praise Honduras for adopting a broad anti-smoking law, noting it is only the 29th nation to adopt such a law out of WHO’s 193 member states. But Peruga said the clause allowing family members to call police on their smoker relatives is confusing. The clause "does not make much sense since the law clearly does not prohibit smoking at homes".
The law bans smoking in most closed public or private spaces and orders smokers to stand at least 1.8 meters away from nonsmokers in any open space. The law explicitly bans smoking in schools, gas stations, nightclubs, restaurants, bars, buses, taxis, stadiums and cultural centers hut it doesn’t clearly ban smoking at home. Still, one clause says that "families or individuals may complain to law enforcement authorities when smokers expose them to secondhand smoke in private places and family homes".
"The law is clear and we will comply with it," said Rony Portillo, director of the Institute to Prevent Alcoholism and Drug Addiction. "Authorities will intervene (at a home) when someone makes a complaint. " Some say the law will be almost impossible to enforce in a country of 8 million people with a rampant crime problem and only 12,000 police officers. "Police won’t be able to enforce it because they can barely keep up with the crime wave that has been overwhelming us to be able to go after those who are smoking at home," said Jose Martinez, a 38-year-old computer engineer who has smoked for 20 years.
The law also outlaws all advertising for tobacco products and requires photos of lungs affected by cancer to be placed on cigarette packs. Tobacco and cigarette companies have 60 days to comply with both requirements.
In Honduras, 30 percent of the people smoke, and nine out of 10 Hondurans suffering from acute bronchitis live in homes where there is a smoker, according to Honduran health authorities.

In Honduras, people have acute bronchitis mainly because they ______.

A. dine in restaurants with smokers
B. have regular smokers in homes
C. patronize smoke-filled nightclubs
D. work long term in tobacco companies
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