题目内容

(一) 根据《水利水电土建工程施工合同条件》(G1-2000-0208),发包人与承包人签订重力坝第Ⅱ标段混凝土浇筑工程施工合同。合同有如下约定。 (1) 合同中混凝土工程量为20万米,单价为300元/m,合同工期10个月。 (2) 工程开工前,按合同价的10%支付工程预付款,自开工后的第1个月起按当月工程进度款的20%逐月扣回,扣完为止。 (3) 保留金从开工后第1个月起按当月工程进度款的5%逐月扣留; (4) 当实际完成工程量超过合同工程量的15%时,对超过部分进行调价,调价系数为0.9。施工期各月计划工程量和实际完成工程量如表8-1所示(单位:万米)。 表8-1 施工期各月计划工程量和实际完成工程量表 时间(月) 1 2 3 4 5 6 7 8 9 10 计划工程量 1.5 1.5 2.0 2.0 2.0 3.0 3.0 2.0 2.0 1.0 实际完成工程量 1.5 1.5 2.5 2.5 3.0 3.5 3.5 3.0 2.0 1.0 [问题] 计算第10个月的工程进度款、预付款扣回额、保留金扣留额、发包人当月应支付的工程款。

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Matching the influx of foreign immigrants into the larger cities of the United States during the late nineteenth century was a domestic migration, from town and farm to city, within the United States. The proportion of urban population began to grow remarkably after 1840, increasing from 11 percent that year to 28 percent by 1880 and to 46 percent by 1900. A country with only 6 cities boasting a population of more than 8,000 in 1800 had become one with 545 such cities in 1900. Much of the migration producing an urban society came from smaller towns within the United States, but the combination of new immigrants and old American "settlers" on America’’s "urban frontier" in the late nineteenth century proved extraordinary. The growth of cities and the process of industrialization fed on each other. The agricultural revolution stimulated many people in the countryside to seek a new life in the city and made it possible for fewer farmers to feed the large concentrations of people needed to provide a workforce for growing numbers of factories. Cities also provided ready and convenient markets for the products of industry, and huge contracts in transportation and construction—as well as the expanded market in consumer goods—allowed continued growth of the urban sector of the overall economy of the United States. Technological developments further stimulated the process of urbanization. One example is the Bessemer converter(an industrial process of manufacturing steel), which provided steel girders for the construction of skyscrapers. The refining of crude oil into kerosene, and later the development of electric lighting as well as of the telephone, brought additional comforts to urban areas that well unavailable to rural Americans and helped attract many of them from the farms into the cities. In every era the lure of the city included a major psychological element for country people; the bustle and social interaction of urban life seemed particularly intriguing to those raised in rural isolation. Where do these domestic migration mostly come from

A. Village.
B. Small towns.
Countryside.
D. Foreign countries.

It took years for Einstein’’s theory to gain______.

A. reception
B. admission
C. ownership
D. acceptance

ABC会计师事务所注册会计师李明在审计天星公司货币资金时出现以下情况,请代为做出正确选择。 注册会计师李明准备就银行存款发出询证函,针对银行存款询证函,李明应就以下内容发出函证的有( )。

A. 截至函证之前十二个月内注销的账户
B. 天星公司为出票人且由被函证银行承兑而尚未支付的银行承兑汇票
C. 天星公司存放于被函证银行的有价证券或其他产权文件
D. 天星公司在审计年度发生的大额供销交易

(每小题只有一个正确答案,请从每小题的备选答案中选出一个你认为正确的答案)甲公司是非上市公司,由X会计师事务所负责对甲公司2007年度财务报表进行审计,A注册会计师担任项目负责人。在考虑执业过程中有关职业道德规范的相关问题时,A注册会计师遇到以下事项,请代为做出正确的专业判断。 以下关于经济利益对独立性的影响,说法正确的是( )。

A. 与鉴证客户存在专业服务以外的直接经济利益或间接经济利益均会对独立性造成影响
B. 收费主要来源于某一鉴证客户会影响独立性
C. 对鉴证业务采取或有收费的方式,一定会影响独立性
D. 受到鉴证客户降低收费压力而不恰当的缩小工作范围会影响独立性,这属于经济利益威胁对独立性造成的影响

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