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问题 单项选择题

如果在整个项目范围内运用配置管理系统的同时配以变更控制过程，将达到除下列哪项外的目标？（）

A.建立一种先进的方法，以便规范地识别和提出对既定基准的变更，并评估变更的价值和有效性

B.分析各项交更的影响，为持续验证和改进项目创造机会

C.在实施整体变更控制过程中记录每个干系人的具体责任

D.建立一种机制，以便项目团队规范地向有关干系人沟通变更的批准和否决情况

答案

参考答案：C

单项选择题

When a disease of epidemic proportions threatens the public, scientists immediately get to work, trying to locate the source of affliction and find ways to combat. Vaccination is one of the effective ways to protect the (1) population of a region or country which may be (2) grave risk. The process of vaccination allows the patient’s body to (3) immunity to the virus or disease so that, if it is encountered, one can fight it (4) naturally. To accomplish this, a small weak or dead (5) of the disease is actually injected into the patient in a controlled environment, (6) his body’s immune system can learn to fight the invader (7) . Information (8) how to penetrate the disease’s defenses is (9) to all elements of the patient’s immune system in a process that occurs naturally, in which genetic information is passed from cell to cell. This makes sure that (10) the patient later come into contact with the real problem, his body is well equipped and trained to (11) with it, having already done so before.

There are, however, dangers (12) in the process. (13) , even the weakened version of the disease contained in the vaccine proves (14) much for the body to handle, resulting in the immune system (15) , and, therefore, the patient’s death. Such is the case of the smallpox vaccine, (16) to eradicate the smallpox epidemic that nearly (17) the whole Native American population and killed massive numbers of settlers. (18) 1 in 10,000 people who receive the vaccine (19) the smallpox disease from the vaccine itself and dies from it. Consequently, the process, which is truly a (20) , may indeed hide some hidden curses.

8（）

A.for

B.of

C.to

D.on
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单项选择题 案例分析题

A建筑工程公司主要发生了如下几笔涉税经济业务：

（1）该公司自建同一规格和标准的楼房三栋，建筑安装成本共计6000万元，成本利润率10%，房屋建成后，该公司将其中一栋留作自用，一栋对外出租，取得租金收入200万元，另一栋对外销售，取得销售收入3500万元。

（2）A公司承接我国境内的某外国独资企业的建筑工程两项。其中一项工程在境外，工程总造价3000万元，另一项在境内某省，工程总造价5000万元。该公司将3000万元的境内工程分包给B建筑公司。工程结束后，该外国企业除支付工程价款外，又支付给A公司材料差价款200万元、劳动保护费50万元、施工机构迁移费20万元、全优工程奖150万元、提前竣工奖100万元。A公司又将收取的五项价外费用各支付一半给B公司。AB两公司不在同一省。

（3）A公司和C建筑公司共同承接某建设单位一项工程，工程总造价2000万元。分工如下：工程合同由建设单位与C公司签订，A公司负责设计及对建设单位承担质量保证，并向C公司按工程总额的15%收取管理费300万元。

（4）A公司承接某商场建筑工程业务，其形式为实行一次包死承包到底，工程总造价1000万元，其中包括建设方提供的商场电梯（价款120万元）。

（5）以本公司的一栋房产对外投资，参与接受投资方利润分配、共同承担投资风险。房产原值500万元，评估价600万元。

根据以上资料，回答下列问题

A公司对第一笔业务应纳营业税为（）万元。

A.185

B.204.12

C.253.04

D.389.12
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