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库存在企业中是指企业在生产经营过程中为现在和将来的耗用或者销售而储备的资源。()

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实行仓储管理可以降低运输成本和运输效率。()

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某企业计划进行一项投资活动，现有A、B两个方案可以选择，有关资料如下：
(1)A方案：固定资产原始投资200万元，全部资金于建设起点一次投入，建设期1年。固定资产投资资金来源为银行借款，年利率为8%，利息按年支付，项目结束时一次还本。该项目运营期10年，到期残值收入8万元。预计投产后每年增加营业收入170万元，每年增加经营成本60万元。
(2)B方案：固定资产原始投资120万元，无形资产投资25万元，流动资金投资65万元。全部固定资产原始投资于建设起点一次投入。建设期2年，运营期5年，到期残值收入8万元。无形资产从投产年份起分5年平均摊销，无形资产和流动资金投资于建设期期末投入，项目结束收回。该项目投产后预计年增加营业收入170万元，年增加经营成本80万元。
(3)该企业按直线法计提折旧，所得税税率为33%，该企业要求的最低投资回报率为 10%。
要求：
(1)计算A方案建设期资本化利息、运营期每年支付的利息和投资总额；
(2)计算A方案固定资产原值、项目计算期、运营期每年折旧、营运成本、息税前利润、息前税后利润和终结点回收额；
(3)计算B方案的原始投资、项目计算期、运营期每年折旧、无形资产摊销额、息税前利润、息前税后利润和终结点回收额；
(4)计算，A、B方案的净现金流量；
(5)计算A、B方案的静态投资回收期和净现值，并评价它们是否具备财务可行性；
(6)计算A、B方案的年等额净回收额并进行决策；
(7)根据最短计算期法对方案进行决策。

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某监理公司承担了一机电安装工程施工阶段(包括施工招标)的监理任务。经过施工招标，业主选定A工程公司为中标单位。在施工合同中双方约定，A工程公司将没备安装、配套工程和桩基工程的施工分别分包给B、C和D三家专业工程公司，业主负责采购设备。
[问题]
该工程在施工招标和合同履行过程中发生了下述事件：
1．施工招标过程中共有6家公司竞标。其中F工程公司的投标文件在招标文件要求提交投标文件的截止时间后半小时送达；G工程公司的投标文件未密封。
评标委员会是否应该对这两家公司的投标文件进行评审？为什么？
2．桩基工程施工完毕、已按国家有关规定和合同约定做了检测验收。监理工程师对其中5号桩的混凝土质量有怀疑，建议业主采用钻孔取样方法进一步检验。D公司不配合，总监理工程师要求A公司给予配合，A公司以桩基为D公司施工为由拒绝。
A公司的做法妥当否？为什么？
3．若桩钻孔取样检验合格，A公司要求该监理公司承担由此发生的全部费用，赔偿其窝工损失，并顺延所影响的工期。
A公司的要求合理吗？为什么？
4．业主采购的配套工程设备提前进场，A公司派人参加开箱清点，并向监理工程师提交因此增加的保管费支付申请。
监理工程师是否应子以签认？为什么？
5．C公司在配套工程设备安装过程中发现附属工程设备材料库中部分配件丢失，要求业主重新采购供货。
C公司的要求是否合理？为什么？

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Part B (10 points)
You are going to read a text about studying in the United States, followed by a list of examples. Choose the best example from the list for each numbered subheading. There is one extra example which you do not need to use.
(41) Conflicts:
If you do get a place in the student dormitory, it is likely that you will have to share your living space with another student. While having an American roommate will help you to learn more about American ways, there will probably be many times that discomfort or conflict will arise due to cultural differences.
(42) Sex:
With regard to sex in general, American behavior. is quite different from the norms found in China.
(43) Relationship Between Teachers & Students:
On the campus, particularly where classes are small, I found a strange informality that characterized the relationship between students and their professors.
(44) Gifts:
In my interaction with American friends, I noticed that the concept of a gift is quite different here. Many things we give to each other in China are not called "gifts" but are considered to be a reflection of ordinary duties and mutual obligations. Accustomed as we are to using the word "gift" to refer to something valuable given on special occasions, it comes as a surprise to see how often the word is used in America. In the United States, "gifts", given on many different occasions, are only services.
(45) Social Intercourse:
When you do enter American homes, you will have an opportunity to observe different ways of greeting people. On the whole, Americans tend to be far more physical than we in their greetings.

A. I was astonished, for example, when a friend told me that he was offering to care for his younger brother and sister so that his father could take a vacation for his birthday—this was a gift to him. For us, this would be considered duty rather than a gift. Even between friends' gestures of this sort might be considered "gifts" here.
B. While many students do call their professors, "Professor" so and so or "Dr.", so and so, some professors prefer to be called familiarly by their first names. And in the spirit of informality, many professors may invite students to their homes or can be seen chatting with students over a meal or a cup of coffee in the school cafeteria. A good number of instructors even request that students fill out Class evaluation forms which assess the content and presentation of the course.
C. My roommate was very sociable and had many boyfriends who came to visit often very late. One night, after midnight, I had to stay in the bathroom for an extra 40 minutes because I had heard a man's voice in my room. My roommate did not realize how awkward I would feel meeting a man while I was in my nightgown. You see, American students tend to be much more casual about these matters.
D. On many occasions, for instance, close friends or sometimes even casual acquaintances embrace or kiss each other on the cheeks in greeting or bidding farewell. It may even happen that where couples are close friends, the two husbands will kiss the other man's wife!
E. In the United States, for example, if a student wants to invite his teacher to a dinner party, the invitation should be sent a week or so before the party date. If the invitation is extended only three or four days before the party date, the teacher will feel he is not highly regarded.
For example, many American students seem to like to listen to popular and sometimes loud music while studying in their rooms. Sometimes they will even leave the music on when they leave the room. For Some reason, many will tell you, music helps them to relax and concentrate, an idea which other foreign students and I found very strange and disturbing. We'd like to study quietly without any disturbance.

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