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简答题 年末，公司实现净利润600000元，按10%的比例提取法定盈余公积，按20%的比例提取任意盈余公积。经批准，以法定盈余公积20000元弥补以前年度累计亏损，以法定盈余公积 40000元转增资本。编制提取法定盈余公积、任意盈余公积、弥补亏损和转增资本的会计分录。
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案例三[背景资料]某工程项目通过公开招标的方式确定了三个不同性质的施工单位承担该项工程的全部施工任务，建设单位分别与A公司签订了土建施工合同；与B公司签订了设备安装合同；与 C公司签订了电梯安装合同。三个合同协议中都对甲方提出了一个相同的条款，即建设单位应协调现场其他施工单位，为三公司创造可利用条件。合同执行过程中，发生如下事件。事件1：A公司在签订合同后因自身资金周转困难，随后和承包商公司签定了分包合同，在分包合同中约定承包商丙按照建设单位(业主)与承包商乙约定的合同金额的10%向承包商乙支付管理费，一切责任由承包商丙承担。事件2：由于A公司在现场施工时拖延5天，造成B公司的开工时间相应推迟了5天，B公司向A公司提出了索赔。事件3：顶层结构楼板吊装后，A公司立刻拆除塔吊，改用卷扬机运材料作屋面及装饰，C公司原计划由甲方协调使用塔吊将电梯设备吊上9层楼顶的设想落空后，提出用A公司的卷扬机运送，A公司提出卷扬机吨位不尽，不能运送。最后，C公司只好为机房设备的吊装重新设计方案。C公司就新方案的实施引起的费用增加和工期延误向建设单位提出索赔。[问题] 根据《建设工程质量管理条例》的规定，工程承发包过程中的违法分包行为有哪些？
On each side of a bright river he saw rise a line of brighter palaces, arched and pillared, and inlaid with deep red porphyry, and with serpentine; along the quays before their gates were riding troops of knights, noble in face and form, dazzling in crest and shield; horse and man one labyrinth of quaint color and gleaming light -- the purple, and silver, and scarlet fringes flowing over the strong limbs and clashing mail, like sea-waves over rock at sunset. Opening on each side from the river were gardens, courts, and cloisters; long successions of white pillars among wreaths of vine; leaping of fountains through buds of pomegranate and orange; and still a- long the garden-paths, and under and through the crimson of the pomegranate shadows, moving slowly, groups of the fairest women that Italy ever saw--fairest, because purest and most thoughtful; trained in all high knowledge, as in all courteous art--in dance, in song, in sweet wit, in lofty learning, in loftier courage, in loftiest love--able alike to cheer, to enchant, or save the souls of men.
简答题 简述错账的更正方法及适用范围。
Have all-male clubs lost their cachet A decade ago, the testosterone fortress of the Augusta National Golf Club in Georgia was a battlefront of the feminist movement. Now, as the club contemplates a historic first offer of membership to a woman—Virginia "Ginni" Rometty, Chief Executive Officer of IBM, which is a sponsor of this week’s Masters Tournament—the most remarkable part of the story is that this time there’s a near-universal consensus."A lot is different now," says Ilene Lang, President and Chief Executive Officer of Catalyst, a global firm that studies women in business. "To most people looking at this, it just seems silly." Yet silly or not, Lang says it’s about time Augusta got on the distaff side of history. "It is still discrimination," she says, "and it’s ridiculous."Rometty has stayed mum on whether she’ll get—or even covets—the boxy green blazer that the club has awarded to her four predecessors at IBM. At a press event Wednesday, Augusta Chairman Billy Payne, who called Tiger Woods a disappointment for his 2010 sex scandal, dodged questions about Rometty. Meanwhile, President Obama and Mitt Romney said they believe women should be admitted, and Callista Gingrich expressed interest in becoming a member.The notion of women fighting to get into the old boys’ club seems almost quaint now, when every socioeconomic indicator shows female fortunes on the rise, while men, it seems, devote more and more time to sexting naughty photos. Augusta is one of the few remaining bastions of a particularly anachronistic kind of male privilege, where men of means enjoy golf, whisky, and whatever other private pleasures they take in the company of their own sex.Less than one percent of America’s golf clubs are still closed to women. Most big-city social groups have opened their doors, as have most country clubs and secret societies. Those that haven’t carry enough stigma that politicians regularly resign from them before running for office—as Mike Bloomberg did with New York’s Brook Club before he ran for mayor."Certainly, I think the mainstream is less accepting of this kind of discrimination," says Sally Frank, a law professor who successfully sued Princeton’s all-male eating clubs while a student at the university in the 1980s. Furthermore, the social aspect of male-only clubs is hardly as tantalizing as it once was. Does any powerful woman actually long to participate in the ritualistic cross-dressing that passes for entertainment at VIP man-camp Bohemian GroveStill, admission for Rometty does matter. Says Martha Burk, who led the campaign against Augusta in 2002: "What I fear is that [Augusta will] come up with some kind of half-baked ’solution,’ such as not letting her in now but maybe waiting a year or two when all this female stuff blows over."But the "female stuff" likely won’t blow over. Rometty, whose true passion is scuba diving, is in increasingly feminine company in the C-suite, which includes the CEOs of HP, Xerox, and Pepsi. If Augusta National clings to its no-estrogen policy, will it really be able to maintain its white-hot power status for much longer You can’t make deals on the back nine when all the CEOs are at the bottom of the ocean, swimming with sharks. (From Newsweek; 572 words) What is Rometty’s attitude towards joining Augusta().
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