问题 问答题

某建设单位准备建一座图书馆,建筑面积5000m2,预算投资3500万元,建设工期为10个月。工程采用公开招标的方式确定承包商。按照《中华人民共和国招标投标法》和《中华人民共和国建筑法》的规定,建设单位编制了招标文件,并向当地的建设行政管理部门提出了招标申请书,得到了批准。

建设单位依照有关招标投标程序进行公开招标。

由于该工程在设计上比较复杂,根据当地建设局的建议,对参加投标单位和主体要求是最低不得低于二级资质。拟参加此次投标的五家单位中A、B、D单位为二级资质, C单位为三级资质,E单位为一级资质,而C单位的法定代表人是建设单位某主要领导的亲戚,建设单位招标工作领导小组在资格预审时出现了分歧,正在犹豫不决时,C单位拟准备组成联合体投标,经C单位的法定代表人私下活动,建设单位同意让C与A联合承包工程,并明确向A暗示,如果不接受这个投标方案,则该工程的中标将授予B单位。A为了获得该项工程,同意了与C联合承包该工程,并同意将停车楼交给C单位施工。于是 A和C联合投标获得成功。A与建设单位签订了《建设工程施工合同》,A与C也签订了联合承包工程的协议。

问题:

通常情况下,招标人和投标人串通投标的行为有哪些表现形式?

答案

参考答案:

招标人与投标人串通投标的行为表现为:

(1) 招标人在开标前开启投标文件,并将投标情况告知其他投标人,或者协助投标人撤换投标文件,更改报价。

(2) 招标人向投标人泄露标底。

(3) 招标人与投标人商定,投标时压低或抬高标价,中标后再给投标人或招标人额外补偿。

(4) 招标人预先内定中标人。

(5) 其他串通投标行为。

单项选择题

某企业为增值税一般纳税企业,增值税税率为17%(假设没有其他税费)。原材料按计划成本核算。该企业原材料包括甲、乙两种,并将甲、乙两种原材料作为一类材料计算材料成本差异率,甲材料的计划单价为80元/千克,乙材料的计划单价为60元/千克。该企业20×9年12月份有关账户的月初余额如下:

帐户名称 借方余额(元)
原材料-甲材料 250000
原材料-乙材料 300000
材料采购-甲材料 50000(系11月份采购)
材料成本差异-原材料成本差异 16012
12月份,该企业有关材料收入与发出的业务如下:
(1)3日,收到上月采购的甲材料600千克,材料已验收入库。
(2)5日,从外地×单位采购甲材料一批共计5 000千克,增值税专用发票上注明的材料价款为410 000元,增值税为69 700元;×单位代垫的运杂费12 000元,其中代垫的铁路运费为10 000元。款项及运杂费已通过银行存款支付,材料尚未收到。运费可以按7%抵扣增值税进项税额。
(3)7日,从本市Y单位采购乙材料一批计1 500千克,增值税专用发票上注明的材料价款为82 500元,增值税为14 025元。材料已验收入库,款项未付。
(4)15日,自5日从外地×单位采购的甲材料运到。验收时实际数量为4 780千克,经查明,短缺的200千克系由于供货单位少发货,要求供货方退还多付款项,另20千克系运输途中合理损耗。购入该批材料的运杂费全部由实收材料负担。
(5)28日,从外地购入乙材料500千克,材料已验收入库,但发票账单尚未收到,货款未付。月末,该批材料的发票账单仍未收到。
(6)12月份用甲、乙两种材料生产的丙产品资料如下:
①丙产品的生产需要经过三道工序,工时定额为150小时,其中第一、第二和第三道工序的工时定额依次为30小时、90小时和30小时,甲、乙材料在产品开工时一次投入。
②12月初,丙在产品成本为267 850元,其中甲材料214 830元,乙材料20 500元,直接人工和制造费用32 520元。
③12月共发生直接人工和制造费用为517 080元,领用甲材料1 500千克,领用乙材料660千克。
④12月共完工丙产品1 950件。
⑤12月30 13,丙产品的在产品为780件,其中在第一、第二和第三道工序的依次为150件、 330件和300件。
(7)其他资料:
①在建工程领用乙材料500千克。
②对外销售甲材料500千克,每千克不含税销售单价为100元,开出增值税专用发票,款项已全部收到并存入银行。
(8)2×10年1月1日,该公司与上市公司长歌公司签订债务重组协议,以库存甲材料偿还所欠长歌公司的债务,债务账面价值为328 000元,并开具增值税专用发票一张,注明材料价款 272 000元,增值税46 240元,不考虑其他相关税费。
根据上述资料,回答下列各题(结果保留两位小数):

该公司20×9年12月份“材料成本差异”账户的本期贷方发生额为( )元。

A.7 502.8

B.18 180.6

C.14 571.68

D.27 604.8

阅读理解

The concept of personal choice in relation to health behaviors is an important one. An estimated 90 percent of all illnesses may be preventable if individuals would make sound personal health choice and do not like to see it restricted when it is within the legal and moral boundaries of society. The structure of American society allows us to make almost all our own personal decisions that may concern our health. If we so desire, we can smoke, drink excessively, refuse to wear seat belts, eat whatever foods we want, and live a completely sedentary life style without any exercise. The freedom to make such personal decisions is a fundamental aspect of our society, although the wisdom of these decisions can be questioned. Personal choices relative to health often cause a difficulty. As one example, a teenager may know the facts relative to smoking cigarettes and health but may be pressured by friends into believing it is the socially accepted thing to do.

A multitude of factors, both inherited and environmental, influence the development of health related behaviors, and it is beyond the scope of this text to discuss all these factors as they may affect any given individual. However, the decision to adopt a particular health related behavior is usually one of personal choices. There are healthy choices and there are unhealthy choices. In discussing the morals of personal choice, Fries and Grapo drew a comparison. They suggest that to knowingly give oneself over to a behavior that has a statistical probability of shortening life is similar to attempting suicide. Thus, for those individuals who are interested in preserving both the quality and quantity of life, personal health choices should reflect those behaviors that are associated with a statistical probability of increased vitality and longevity.

68.The concept of personal choice concerning health is important because ____.

A.personal health choice helps cure most illness

B.it helps raise the level of our medical knowledge

C.it is essential to personal freedom in American society

D.wrong decisions could lead to poor health

69.To “live a completely sedentary life style”(L7,Para.1)in the passage means____.

A.to “live an inactive life”    B.to “live a decent life”

C.to “live a life with complete freedom”     D.to “live a life of vice”

70.Sound personal health choice is often difficult to make because ____. 

A.current medical knowledge is still insufficient

B.there are many factors influencing our decisions

C.few people are willing to trade the quality of life for the quantity of life

D.people are usually influenced by the behavior of their friends

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