某分部工程组织无节奏流水施工,如果甲和乙、乙和丙施工过程之间流水步距分别为5天和3天

题型:单项选择题

问题:

某分部工程组织无节奏流水施工,如果甲和乙、乙和丙施工过程之间流水步距分别为5天和3天,丙施工过程的作业时间为12天,则该分部工程的工期为( )天。

A.8

B.12

C.14

D.20

考点:造价工程师工程造价管理基础理论与相关法规工程造价管理基础理论与相关法规
题型:单项选择题

根据句意和首字母提示写单词。

1. Sally often goes to McDonald, because she likes h_________ very much.

2. Julia's mother cooks d___________ for her every evening.

3. His sister eats lots of h___________ food.

4. I don't like milk for b___________.

5. I don't like b__________, but I like pears.

题型:单项选择题

在报纸上刊登“一汽汽车质量万里行”登专题报道是()。

A.广告

B.人员推销

C.营业推广

D.公共关系

题型:单项选择题

阅读理解。

     Rome had the Forum. London has Speaker's Comer. Now always-on-the-go New Yorkers have Liz and

Bill.      

     Liz and Bill, two college graduates in their early 20s, have spent a whole year trying to have thousandsd

people talk to them in subway stations and on busy street comers. Just talk.

     Using a 2-foot-tall sign that says, "Talk to Me," they attract conversationalists, who one evening included

a mental patient, and men in business suits.

     They don't collect money. They don't push religion (宗教). So what's the point?  

     "To see what happens," said Liz. "We simply enjoy life with open communication (交流)."

     Shortly after the September 11, 2001 attacks, they decided to walk from New York City to Washington,

a 270-mile trip. They found they loved talking to people along the way and wanted to continue talking with

strangers after their return.

     "It started as a crazy idea," Liz said. "We were so curious about all the strangers walking by with their life

stories. People will talk to us about anything: their jobs, their clothes, their childhood experiences, anything?" 

     Denise wanted to talk about an exam she was about to take. She had stopped by for the second time in

two days, to let the two listeners know how it went.

     Marcia had left her husband to a serious disease. "That was very heavy on my mind," Marcia said. "To

be able to talk about it to total strangers was very good," she explained. 

     To celebrate a year of talking, the two held a get-together in a city park for all the people they had met

over the past year. A few hundred people showed up, as well as some television cameramen and reporters.  

     They may plan more parties or try to attract mare people to join their informal talks. Some publishers have

expressed interest in a book, something they say they'll consider.

1. What did Liz and Bill start doing after September 2001? 

A. Chatting with people.

B. Setting up street signs.

C. Telling stories to strangers.

D. Organizing a speaker's comer.

2. What they have been doing can be described as _____?

A. pointless

B. normal

C. crazy

D. successful

3. Why are Denise and Marcia mentioned in the text?

A. They knew Liz and Bill very well.

B. They happened to meet the writer of the text.

C. They organized the get-together in the city park.

D. They are examples of those who talked to Liz and Bill.

4. What will Liz and Bill do in the future?

A. Go in for publishing.

B. Do more television programs.

C. Continue what they am doing.

D. Spend more time reading books.

5. How do they like the idea of writing a book?

A. They have decided to wait a year or two.

B. They will think about it carefully. 

C. They agreed immediately.

D. They find it hard to do that.

题型:单项选择题

综采工作面主要采用液压支架支护顶板,移架工序即为放顶处理采空区的标志。

题型:单项选择题

Y公司为主要从事各种农业化肥的生产和销售的上市实体。Y公司日常交易采用自动化信息系统(以下简称系统)和手工控制相结合的方式。W注册会计师负责审计Y公司2011年度财务报表。
资料一:W注册会计师在审计工作底稿中记录了所了解的Y公司情况及其环境,部分内容摘录如下:
(1)由于2010年度生产指标未达到董事会制定的目标,Y公司于2011年2月更换了公司负责生产的副总经理及生产部门的经理。
(2)Y公司2011年6月将闲置不用的一台固定资产低价销售给母公司,固定资产原值10万元,已计提折旧6万元,销售价格为2万元。
(3)Y公司主要竞争对手于2011年末纷纷推出促销活动。为了巩固市场份额,Y公司于2012年元旦开始全面下调了主要产品的建议零售价,不同规格的主要产品降价幅度从5%到20%不等。
(4)2011年,由于行业状况发生变化,银行授予Y公司的银行信贷限额从2011年之前的1500万元调减为100万元,历年的平均贷款金额为1000万元。供应商也降低了Y公司的信用额度,因此当年经营活动现金净流量变为负数。Y公司销售方式主要采用赊销方式。
(5)Y公司于2011年7月发现在2010年6月购入的无形资产(管理用)没有记录,由于涉及金额1000万元,所以在管理层审批前先进行了会计调整,然后管理层于2011年12月予以批准。
(6)2011年初,Y公司启用存货信息系统,并计划同时使用原手工控制程序6个月。由于同时运行两个流程对Y公司相关部门人员的工作量影响很大,2个月后,Y公司决定提前停用原手工流程。
(7)2011年末,Y公司的当地政府环境管理部门,根据收到的群众投诉和调查结果,可能对Y公司作出停业整顿1年的处理。
资料二:W注册会计师在审计工作底稿中记录了所获取的Y公司财务数据,部分内容摘录如下:
单位:万元

项 目 2011年 2010年
营业收入 64750 58.480
营业成本 55440 46730
存货账面余额 8892 8723
减:存货跌价准备 370 480
存货账面价值 8522 8243
资料三:W注册会计师在审计工作底稿中记录了所了解的有关生产与存货循环的控制,部分内容摘录如下:
(1)仓库管理员甲将原材料领用申请单编号、领用数量、规格等信息输入存货信息系统,经仓库经理乙复核并以电子签名方式确认后,系统自动更新材料明细台账。
(2)系统每月末根据汇总的产成品销售数量及各产成品的加权平均单位成本自动计算主营业务成本,自动生成结转主营业务成本的会计分录并过入相应的账簿。
(3)每月末进行存货盘点,仓库管理员根据盘点中发现的毁损、陈旧、过时及残次存货编制不良存货明细表,交采购经理丙和销售经理丁分析该存货的可变现净值,如需要计提存货跌价准备的,由会计主管编制存货价值调整表,并安排相关人员进行账务处理。资料四:W注册会计师对生产与存货循环的控制实施测试,并在审计工作底稿中记录了测试情况,部分内容摘录如下:
(1)在抽样追踪了若干笔原材料领用申请单到材料明细台账的过程中,没有发现差异,但是存在仓库经理请假期间,仍然有仓库经理电子签名确认的业务。
(2)在抽样追踪2011年11月10个主要产品的主营业务成本在系统中的结转过程时,注意到有2笔主营业务成本的金额存在手工录入修改痕迹。财务人员解释,由于新系统的相关数据模块运行不够稳定,部分产成品的加权平均单位成本的运算结果有时存在误差,因此采用手工录入方式予以修正,并且只有财务经理有权在系统中录入修正数据。审计检查了相关样本的手工修正后产成品加权平均单位成本,没有发现差异。
(3)注册会计师利用抽样技术,抽取若干份不良存货明细表,检查是否附有支持性的文件,询问采购和销售经理如何分析存货的可变现净值,检查会计主管对存货跌价准备计提的账务处理和披露是否恰当。检查过程中没有发现异常。
要求:

针对资料四(1)至(3)项,假定不考虑其他条件以及资料三中可能存在的控制设计缺陷,逐项指出上述测试结果是否表明相关内部控制得到有效执行。如果表明相关内部控制不能得到有效执行,简要说明理由。将答案直接填入相应表格内。

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