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案例：某桥梁工程施工合同，工程开工后第八个月施工，承包商发现施工图纸有误，遂向监理工程师汇报了这一情况，经监理工程师审核后，确实存在错误，经建设单位同意后，监理工程师责成承包单位对原施下图提供变更相应的图纸和说明。因施工图设计变更，导致施工单位停工待图，施工单位因停工待图导致工期拖延和费用增加，向原施工图设计单位提出索赔。 就停工待图事件，施工单位提出索赔和监理工程师答复的程序是如何规定的
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Punctuation makes the written language intelligible. It does the job, on the page, of the changes of pitch, pace and rhythm which make it possible to understand speech. Unsurprisingly, therefore, a requirement for some knowledge of how to punctuate makes an early appearance in an English curriculum. The trouble is, that necessary though punctuation is, the task of teaching it to children is considerably more challenging than it might appear. For example, it is possible that to instruct children about writing in sentences by telling them about full stops and capital letters is to court frustration and failure. The notion of the sentence as a statement—a free- standing chunk of information—is something that children come to gradually. As written work grows longer and more complicated, so the perception of sentence increases. Good teachers will, in their teaching of early writing, watch for the child’s ability to compose in sentences, and then point out how the use of punctuation will define them more clearly. So, where, in all this, comes the mechanical definition of a sentence—that it needs a verb, for example The pragmatic answer is that it comes nowhere at all. Adult writers do not, on the whole, look back at their sentences to make sure they contain verbs. We all surely feel our sentences intuitively. Most of the time, to be sure, they will contain verbs. Occasionally, though, they may not—and where’s the harm What is certain is that you cannot possibly use the grammatical rule as a tool with which to teach a seven-year-old about sentence-writing. The child can be nudged and helped towards writing in sentences, but on the whole he will not do it until he is ready. The point is that punctuation is an aid which the writer brings into play to illuminate an already formed idea. Before you can learn the punctuation, you have to know what you want to punctuate. Thus you teach capital letters, full stops, question marks and exclamation marks to a child who is already writing sentences, questions and exclamations. The development of a child’s writing will always be a step ahead of the punctuation, and to reverse the process in response, say, to the short-term demands of a curriculum is to put later progress at risk. What, according to the passage, might make a teacher teach punctuation before children have the ability to write sentences
案例：某桥梁工程施工合同，工程开工后第八个月施工，承包商发现施工图纸有误，遂向监理工程师汇报了这一情况，经监理工程师审核后，确实存在错误，经建设单位同意后，监理工程师责成承包单位对原施下图提供变更相应的图纸和说明。因施工图设计变更，导致施工单位停工待图，施工单位因停工待图导致工期拖延和费用增加，向原施工图设计单位提出索赔。 公路工程变更具体包括哪些内容
Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing Services in the period when it receives cash from customers. It reports (19) in the period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20) items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.Donald and Joanne Allens open a hardware store on January 1, Year 1. The firm receives $20,000 (21) cash from the Aliens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22) the rate of 12 percent per year. The firm rents a store building on January 1, and pays 2 months’ rent of $4,000 (23) . On January 1, it also pays the premium of $ 2,400 for property and liability insurance coverage for the year (24) December 31, Year 1. During January it acquires merchandise costing $40,000, (25) it purchases $26,000 for cash and $ 14,000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26) and $16,000 is on account. The acquisition cost of the merchandise (27) during January is $32,000,and various employees receive $5,000 in salaries.Lawyers, accountants, and (28) professionals are the principal entities that use the cash basis of ac counting. These professionals have (29) small investments in multiperiod assets, (30) buildings and equipment, and usually collect cash from clients soon after they (31) services. Most of these firms actually use a modified cash basis of accounting, under which they (32) the costs of buildings, equipment, and similar items as assets (33) .Most individuals use the cash basis of accounting for the purpose of computing personal income and person al income taxes. 20（）
CHECKOUTOPERATORSSupermarket Checkout operators sit at electronic tills and feed in the prices of thecustomer’s goods This is now done by ’scanning’, passing each such item over34. a device that reads the bar-code on it and automatically registers it down in the35. till. They may weigh some products, such as fruit, on scales near the36. tilt. When all the goods will have been scanned, the till provides a total and the37. operators take payment in the cash, by cheque or by credit or debit card. and38. give a till receipt and any more change required. They provide bags, often39. help to pack purchases, and change paper till rolls as being necessary.40. They also make it sure they have enough change, credit card forms, and carrier41. bags. Operators ring a bell or buzzer to summon for a supervisor to help42. with problems, and put notes and cheques into bags for periodic collection.43. They enter their personal details in the till, so that their performance can be44. analysed later. The system offers supermarkets an efficient way of handling with a45. large number of customers purchasing many products and helps to keep checkout queues to a minimum. 44（）
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