问题 多项选择题

环境风险评价中主要环境风险防范措施包括( )。

A.危险化学品贮运安全防范及避难所
B.工艺技术设计安全防范措施
C.选址、总图布置和建筑安全防范措施
D.应急救援保障

答案

参考答案:A,B,C

完形填空
完形填空
     Shopping habits in the United States have changed greatly in the last quarter of the 20th century.Early in
the 1900s most American towns and cities had a Main Street.Main Street was always in the heart of a town.This street was __1__on both sides with many __2__ businesses.Here, shoppers walked into stores to look at all sorts of merchandise:clothing, furniture, hardware, groceries.__3__, some shops offered __4__.These shops included drugstores, restaurants, shoerepair stores, and barber or hairdressing shops.__5__ in the
1950s, a change began to __6__.Too many automobiles had crowded into Main Street while too few
parking places were __7__ shoppers.Because the streets were crowded, merchants began to look with
interest at the open spaces __8__the city limits.Open space is what their cardriving customers needed.
     And open space is what they got when the first shopping centre was built.Shopping centres, or rather
malls, __9__ as a collection of small new stores __10__crowded city centres.__11__ by hundreds of free
parking space, customers were drawn away from __12__ areas to outlying malls.And the growing __13__ of shopping centres led __14__to the building of bigger and better stocked stores.By the late 1970s, many
shopping malls had almost developed into small cities themselves.In addition to providing the __15__ of one stop shopping, malls were transformed into landscaped parks, with benches, fountains, and outdoor
entertainment.
( )1. A.built    
( )2. A.varied    
( )3. A.Apart from  
( )4. A.medical care  
( )5. A.Suddenly  
( )6. A.be taking place
( )7. A.available for  
( )8. A.over  
( )9. A.started  
( )10. A.out of    
( )11. A.Attracted  
( )12. A.inner    
( )13. A.distinction  
( )14. A.on      
( )15. A.cheapness  
B. designed    
B. various    
B. However    
B. food        
B. Abruptly    
B. take place  
B. available to
B. from        
B. founded    
B. away from  
B. Surprised  
B. central    
B. fame        
B. in turn    
B. readiness  
C. intended  
C. sorted  
C. In addition  
C. cosmetics  
C. Contrarily  
C. be taken place
C. used by  
C. out of  
C. set up  
C. next to  
C. Delighted  
C. shopping  
C. popularity  
C. by turns  
C. convenience  
D. lined          
D. mixed-up        
D. As well        
D. services        
D. But            
D. have taken place
D. ready for      
D. outside        
D. organized      
D. near            
D. Enjoyed        
D. downtown        
D. liking          
D. further        
D. handiness      
单项选择题

20×7年2月1日,甲建筑公司(本题/称“甲公司”)与乙房地产开发商(本题下称“乙公司”)签订了一份写字楼建造合同,合同总价款为4 700万元,建造期限2年,乙公司于开工时预付20%的合同价款。甲公司于20×7年3月1日开工建设,估计工程总成本为 4 500万元。至20×7年12月31日,甲公司实际发生成本1 984万元,其中包括甲公司在订立合同时发生的差旅费100万元,为组织和管理生产经营活动而发生的管理费用60万元。由于客户要求将原设计中采用的铝合金门窗改为采用隔热效果更好的塑钢门窗,甲公司预计 完成合同尚需发生成本2 976万元。为此,甲公司于20×7年12月31日要求增加合同价款 500万元,并与乙公司达成一致意见。
20×8年度,甲公司实际发生成本2 946万元,年底预计完成合同尚需发生530万元。
20×9年2月底,工程按时完工,甲公司累计实际发生工程成本5 100万元(不包括差旅费和为组织和管理生产经营活动而发生的管理费用)。
假定该建造合同的结果能够可靠估计,甲公司采用累计实际发生合同成本占合同预计总成本的比例确定完工进度。甲公司适用的所得税税率为25%,预计未来期间不会变更;税法规定计提的资产减值损失不允许税前扣除,在实际发生损失时才允许扣除。甲公司预计未来期间能够产生足够的应纳税所得额以利用可抵扣暂时性差异。
要求:根据上述资料,不考虑其他因素,回答以下问题。

下列有关甲公司对建造合同的合同收入和合同成本进行确认的表述中,正确的是 ( )。

A.订立合同时发生的差旅费不应计入合同成本,合同成本为4 500万元

B.为组织和管理生产经营活动而发生的管理费用应计入合同成本,合同成本为5 160万元

C.因更改门窗规格而追加的款项应计入合同收入,合同收入为5 200万元

D.因更改门窗规格而追加的款项不应计入合同收入,合同收入为4 700万元