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问答题某建设单位投资兴建一大型商场，地下2层，地上9层，钢筋混凝土框架结构，建筑面积为71500m2，经过公开招标，某施工单位中标，中标造价25025.00万元。双方按照《建设工程施工合同（示范文本）》（GF—2013—0201）签订了施工总承包合同。合同中约定工程预付款比例为10%，并从未完施工工程尚需的主要材料款相当于工程预付款时起扣，主要材料所占比重按60%计。
在合同履行过程中，发生了下列事件：
事件1：施工总承包单位为加快施工进度，土方采用机械一次开挖至设计标高；租赁了30辆特种渣土运输汽车外运土方，在城市道路路面遗撒了大量渣土；用于垫层的2：8灰土提前2d搅拌好备用。
事件2：中标造价费用组成为：人工费3000万元，材料费17505万元，机械费995万元，管理费450万元，措施费用760万元，利润940万元，规费525万元，税金850万元。施工总承包单位据此进行了项目施工承包核算等工作。
事件3：在基坑施工过程中，发现古化石，造成停工2个月。施工总承包单位提出了索赔报告，索赔工期2个月，索赔费用34.55万元。索赔费用经项目监理机构核实：人工窝工费18万元，机械租赁费用3万元，管理费2万元，保函手续费0.1万元，资金利息0.3万元，利润0.69万元，专业分包停工损失费9万元，规费0.47万元，税金0.99万元。经审查，建设单位同意延长工期2个月；除同意支付人员窝工费、机械租赁费外，不同意支付其他索赔费用。
分别列式计算本工程项目预付款和预付款的起扣点是多少万元（保留两位小数）？
考题
单选题某居民企业2013年转让技术所有权收入1550万元，发生的相关成本、费用、税金合计600万元。该业务中企业应缴纳的企业所得税为（）万元。A
71.25B
33.75C
56.25D
48.25
考题
单选题Personal Finance
When it comes to our finances, each of us has our own individual approach. Some of us are savers, some are spenders, and others are some-where in between. This continuum is a paradigm that our popular culture uses to frame differences in the way people approach money.
I believe that the way we approach our finances goes beyond that particular behavioral characteristic. In reality, I think our approach to finances can be viewed in more of a multi-dimensional setting, where money has a different role in our lives. For some, money means survival, plain and simple. For others, money is something that is a part of their lives but rarely on their mind, regardless of the role it actually plays. For yet others, money is an obsession, as accumulation indicates achievement. Some people view money as a defensive resource to protect against future setbacks. Some people want money to provide a good home, to contribute to the ability to have certain hobbies, or to provide something to future generations and so on. Sometimes the same person may view money differently in different situations. The bottom line is that we each have our own relationship with money, and our own conscious and subconscious needs for money, rooted in our value systems.
This is an area of personal finance that has interested me for a while. Why do people behave the way they do with respect to their money? What's driving this behavior? Of course, a starting point for anybody is to consider how you personally view things. Taking an introspective approach，I have spent time figuring out my own take on money，and the role it plays in my life. What I have determined is that for me，it fits into a framework that includes the following elements：health, wealth, and relationships. These are linked together as a part of a system. They're all connected, and to the extent one is strengthened, the others will be strengthened as well. If one is weakened, the others will be weakened as well. So to me, money is a part of the wealth aspect of HWR. Beyond basic survival, money gives you the opportunity to live a healthier life, with the time and means to have more positive relationships. One thing I want to make clear is that I am not saying that money buys friends. Well, it could, but those aren't true friends. What I am saying is that the more money you have ,on balance, the less stressed you are about it, and the more time you have to do other things, such as cultivate true, genuine relationships that aren’t based on money. Money is but a component in the system.
Money is only a part of the HWR system.（ ）A
TrueB
FalseC
Not Given
考题
单选题在设置好题目页面后，若想实现答题与结果返回的智能交互式操作，必须在设置好题目幻灯片后为每个答案选项添加相应的控制控件，然后借助（）实现试卷答案分数统计。A
VBB
VBAC
C++D
OLE
考题
多选题苏某系某市制药厂的职工，受该厂委托去某限价区内收购当地农民采挖的麻黄草，收购后苏某雇了个体运输户陈某的汽车，将麻黄草运往所属的制药厂。在运输途中，被该县草原监理所工作人员发现，经检查，苏某、陈某并未持有采药许可证及调运、货运的合法批准手续，该县草原监理所遂对苏某作出没收麻黄草并处以麻黄草价款2倍的罚款处罚。在执法过程中，该监理所工作人员认为苏某认错态度不好，对其进行了殴打。苏某不服，提起行政诉讼，要求撤销该行政处罚决定、确认该监理所工作人员的行为违法并对其所造成的人身伤害给予赔偿。在诉讼过程中，苏某提出县草原监理所处罚对象错误，他受市制药厂的委托，不应对其进行行政处罚。被告遂向法院申请补充收集与此相关的证据。法院应否准许？（）A不予准许，否则违反了先取证后裁决的行政程序B不予准许，人民法院应当自己收集与此相关的证据C应予准许，因为原告提出了其在行政机关作出具体行政行为时所没有提出的反驳理由D应予准许，否则司法程序将会出现不公平
考题
多选题根据企业破产法律制度的规定，下列关于破产申请的受理的表述中，正确的有（）。A债权人提出破产申请的，人民法院应当自收到申请之日起7日内通知债务人B债权人申请债务人破产的，债务人以其具有清偿能力或者资产超过负债为由提出异议，但又不能立即清偿债务或者与债权人达成和解的，其异议不能成立C人民法院裁定受理破产申请的，应当同时指定管理人，并在裁定受理破产申请之日起30日内通知已知债权人，并予以公告D由于债务人财产的市场价值发生变化导致其在案件受理后破产原因消失的，不影响破产案件的受理与继续审理，人民法院不得裁定驳回申请
考题
多选题根据最高任命法院的《司法解释》，如果出现以下情形，人民法院应当认定会计师事务所存在过失的有（ ）。A负责审计的注册会计师以低于行业一般成员应具备的专业水准执业B未根据职业准则和规定执行必要的审计程序C未能寻求专家意见对特定审计对象直接形成审计结论D未能合理利用执业准则和规则所要求的重要性原则
考题
单选题将安装盗版电脑软件的情况最小化的方法不包括以下哪些内容？（）A
雇员警示程序B
对盗版软件进行定期审计C
对网络访问和启动脚本（Start-upscripts）进行定期监测D
制定包括软件执照许可规定的公司政策
考题
单选题由于肾小球滤过率增加而肾小管吸收能力不能相应增加，可导致妊娠期妇女尿中（ ）排出量增加。A
葡萄糖、氨基酸、水溶性维生素B
葡萄糖、钙、水溶性维生素C
氨基酸、水溶性维生素、钙D
葡萄糖、氨基酸、铁
考题
单选题下面对LTE描述不正确的是（）A
英文全称Long Term EvolutionB
OFDM和MIMO不是其无线网络演进的唯一标准C
是3.9G的全球标准D
LTE可分为FDD和TDD两种模式
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