题目内容
阅读下列案例材料，然后回答问题。 甲某日看到一个面包车车主将面包车停到路边后到商店里去买烟，面包车却没有锁，于是快速跳上车将车开走，前往A市。行驶途中，乙女拦车要求搭乘，甲同意。甲见乙女颇有几分姿色，遂起意强奸。行驶到某偏僻处时，甲停车对乙女提出性要求，乙女激烈反抗。甲掐住乙的脖子不让其呼叫，后看到乙女不动了，于是对乙女实施奸淫。事毕，甲担心乙女醒后告发，于是将乙女扔到路边的河里开车离去。 事后鉴定表明在甲实施奸淫行为之前乙女已经因为室息而死亡，问题： 请根据我国刑法的有关规定，对甲的行为性质进行分析。
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The following trial balance relates to Dune at 31 March 2010:
The following notes are relevant:
(i) The 5% loan note was issued on 1 April 2009 at its nominal (face) value of $20 million. The direct costs of the issue were $500,000 and these have been charged to administrative expenses. The loan note will be redeemed on 31 March 2012 at a substantial premium. The effective fi nance cost of the loan note is 10% per annum.
(ii) Non-current assets:
In order to fund a new project, on 1 October 2009 the company decided to sell its leasehold property. From that date it commenced a short-term rental of an equivalent property. The leasehold property is being marketed by a property agent at a price of $40 million, which was considered a reasonably achievable price at that date. The expected costs to sell have been agreed at $500,000. Recent market transactions suggest that actual selling prices achieved for this type of property in the current market conditions are 15% less than the value at which they are marketed. At 31 March 2010 the property had not been sold.
Plant and equipment is depreciated at 15% per annum using the reducing balance method.
No depreciation/amortisation has yet been charged on any non-current asset for the year ended 31 March 2010. Depreciation, amortisation and impairment charges are all charged to cost of sales.
(iii) The investments at fair value through profi t or loss had a fair value of $28 million on 31 March 2010. There were no purchases or disposals of any of these investments during the year.
(iv) It has been discovered that goods with a cost of $6 million, which had been correctly included in the count of the inventory at 31 March 2010, had been invoiced in April 2010 to customers at a gross profi t of 25% on sales, but included in the revenue (and receivables) of the year ended 31 March 2010.
(v) A provision for income tax for the year ended 31 March 2010 of $12 million is required. The balance on current tax represents the under/over provision of the tax liability for the year ended 31 March 2009. At 31 March 2010 the tax base of Dune’s net assets was $14 million less than their carrying amounts. The income tax rate of Dune is 30%.
(vi) The details of the construction contract are:
The contract commenced on 1 October 2009 and is scheduled to take 18 months to complete. The agreed contract price is fi xed at $40 million. Specialised plant was purchased at the start of the contract for $12 million. It is expected to have a residual value of $3 million at the end of the contract and should be depreciated using the straight-line method on a monthly basis. An independent surveyor has assessed that the contract is 30% complete at 31 March 2010. The customer has not been invoiced for any progress payments. The outcome of the contract is deemed to be reasonably certain as at the year end.
Required:
(a) Prepare the income statement for Dune for the year ended 31 March 2010.
(b) Prepare the statement of fi nancial position for Dune as at 31 March 2010.
Notes to the fi nancial statements are not required.
A statement of changes in equity is not required.
The following mark allocation is provided as guidance for this question:
(a) 13 marks
(b) 12 marks
铁路运营安全事故罪的犯罪主体（）。
拐卖妇女、儿童罪的主观方面（）。
依照《刑法》规定，将电信充值卡非法充值后使用，造成电信资费损失数额较大的行为（）。
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