采煤机双滚筒采用反向对滚,所产生的煤尘较少,且不易造成()
A. 煤矸抛出伤人
B. 煤壁片帮
C. 截齿损坏
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1 There are many arguments for and against television. The poor quality of its program is often criticized and TV commercials are also boring. So television is undoubtedly 1.__________ a great comfort to many lonely and elderly people. 2 The manager of a large office building had received many complains about elevator service in the building, but he engaged a group of engineers to study the situation 2.__________ and make recommendation for improvement. 3 We asked a lady, who replied that she thought you could tell a well-mannered person by the way they occupied the space around them――for example, when such a person walks down a street he or she is constantly unaware of others. Such people never 3.__________ bump into other people. 4 Until the very latest moment of his existence, man has been bound the planet on which he originated and developed. Now he has the capability to leave that planet and move out into the universe to those worlds which he has known previously only directly. 4.__________ 5 One major decision which faces the American students ready to begin higher education is the choice of attending a large university or a small college. The large university provides a wide range of specialized departments as well as numerous courses within such departments. The small college, therefore, 5.__________ generally provides a limited number of courses and specializations but offers a better student-faculty ratio, thus permitting individualized attention to students. 6 Music the Johnny has learned to appreciate as unpleasant is just dull noise to Jimmy――and quite 6.__________ possible, vice versa. 7 We are learning, finally, that silence is a natural resource and must be protected by law. It appears that we all find company in sound, if we all 7.__________ demand a little quiet from time to time. 8 The farmer aroused at down or before it and had much work to do, with his own muscles as his chief source of power. He used axes, spades and 8.__________ other complicated tools. 9 Whether women who have started a career will attain pay equality with men rests on at least two factors. First, will most of them continue part-time at their jobs after they have children? A 9.__________ break in their employment, or a decision to work part-time, will slow their raises and promotions as it would for men. 10 Whether true or not, the story illustrates the problem with idioms. They are almost possible to 10.__________ understand from the meanings of the individual words. And with English idioms, even the same words may have different meanings. 在4处填写改错内容。
M施工企业承包了高速公路K合同段路基工程,该合同段主要是石方开挖和边坡防护工程,M施工企业将防护工程分包给了具有资质的N公司。工程项目开工前,要先做好详细而充分的技术准备工作,包括工程项目资料交接,设计交桩及导线点复测,图纸复核,现场核对设计文件,为实施性施工组织设计和技术方案补充必要的现场调查资料,编制实施性施工组织设计与技术方案,按业主和上级机关要求及工程具体情况配备项目所需的技术标准、规范、规程及有关技术参考资料。在初审、内部会审的基础上,由建设单位负责组织图纸综合会审工作。石方开挖依据设计图纸,采用爆破为主辅以机械或人工施工的方法进行。取土场距离既有线和居民区较远时,石方爆破作业以小型及台阶法松动爆破为主,边坡地段预留2~3m采用光面爆破。石方路堑的路床顶面标高必须符合设计图纸要求,高出部分辅以人工凿平。 超挖部分按监理工程师批准的填料,回填并碾压密实稳固。爆破施工包含如下工序:①开凿作业面:清除危石、地表杂物和覆盖土层。②钻孔:钻孔是爆破质量好坏的重要一环,严格按爆破设计的位置、方向、角度进行钻孔,先慢后快。钻孔过程中必须仔细操作,严防卡钻、欠钻、漏钻和错钻。钻孔结束后,封盖孔口或设立标志。③布孔:根据设计要求放出开挖轮廓线和各炮孔孔位,标明孔号并予以编号,插木牌逐孔标明孔径、倾斜角方向及大小。④装药:装药前必须检查孔位是否符合设计要求,孔内有无堵塞、孔壁是否有石块以及孔内有无积水。严格按设计的炸药品种、规格及数量进行装药。⑤炮孔堵塞:炮孔堵塞长度大于最小抵抗线,堵塞材料采用2/3砂和1/3黏土堵塞。⑥布设安全警戒岗:根据规范计算确定安全距离,布设安全警戒岗。⑦爆破网路敷设:网路敷设前检验起爆器材的质量、数量、段别并编号、分类,严格按设计敷设网路敷设,严格遵守《爆破安全规程》中有关起爆方法的规定,网路经检查确认完好,起爆点设在安全地带。⑧撤离非爆破人员:撤离施爆警戒区和飞石、振动影响区的人、畜等。⑨起爆:网路检测无误,防护工程检查无误,各方警戒正常情况下,在规定时间指挥员即可命令起爆。⑩解除警戒检查爆破效果:爆破完成间隔规定时间后,安全检查无误,即可解除警戒。 对爆破效果进行全面检查,综合评定各项技术指标是否合理。路基爆破施工过程中,因装药过程中出现意外,当场炸死2名工人、重伤3人,送医院后第二天,在医院重症监护室抢救无效死亡1人。事故发生后,项目部及时报告了事故发生单位概况、事故发生的时间、地点以及事故现场情况、事故已经造成或者可能造成的伤亡人数(包括下落不明的人数)和初步估计的直接经济损失。
甲股份有限公司(以下简称甲公司)为增值税一般纳税人,适用的增值税税率为17%。商品销售价格除特别注明外均不含增值税,所有劳务均属于工业性劳务。销售实现时结转销售成本。甲公司销售商品和提供劳务均为主营业务。2013年12月,甲公司销售商品和提供劳务的资料如下:(1)12月1日,对A公司销售商品一批,增值税专用发票上注明销售价格为300万元,增值税税额为51万元。提货单和增值税专用发票已交A公司,A公司已承诺付款。为及时收回货款,给予A公司的现金折扣条件如下:2/10,1/20,n/30(假定计算现金折扣时不考虑增值税因素)。该批商品的实际成本为200万元。12月19日,收到A公司支付的、扣除所享受现金折扣金额后的款项,并存入银行。(2)12月2日,收到B公司来函,要求对当年11月10日所购商品在价格上给予20%的折让(甲公司在该批商品售出时确认销售收入100万元,未收款)。经核查,该批商品外观存在质量问题。甲公司同意了B公司提出的折让要求。当日,收到B公司交来的税务机关开具的折让证明单,并开具红字增值税专用发票。(3)甲公司经营以旧换新业务,12月31日销售W产品2件,单价为23.4万元(含税价格),单位销售成本为16万元;同时收回2件同类旧商品,每件回收价为0.5万元(不考虑增值税)。甲公司收到扣除旧商品的款项存入银行。(4)12月15日,与E公司签订一项设备维修合同。该合同规定,该设备维修总价款为100万元(不含增值税税额),于维修任务完成并验收合格后一次结清。12月31日,该设备维修任务完成并经E公司验收合格。甲公司实际发生的维修费用为60万元(均为修理人员工资)。12月31日,鉴于E公司发生重大财务困难,甲公司预计很可能收到的维修款为58.5万元(含增值税税额)。(5)12月25日,与F公司签订协议,委托其代销商品一批。根据代销协议,甲公司按代销协议价收取所代销商品的货款,商品实际售价由受托方自定。该批商品的协议价为100万元(不含增值税额),实际成本为60万元。商品已运往F公司。假定发出商品时符合收入确认条件。(6)12月31日,与G公司签订一件特制商品的合同。该合同规定,商品总价款为100万元(不含增值税额),自合同签订日起2个月内交货。合同签订日,收到G公司预付的款项50万元,并存入银行。商品制造工作尚未开始。(7)12月31日,收到A公司退回的当月1日所购商品的20%。经核查,该批商品存在质量问题,甲公司同意了A公司的退货要求。当日,收到A公司交来的税务机关开具的进货退回证明单,并开具红字增值税专用发票,同时支付退货款项。要求:根据上述资料,不考虑其他因素,分析回答下列第(1)-(5)小题。(答案中金额单位用万元表示)根据业务(6)账务处理正确的是()。
A. 借:主营业务收入14400应交税费-应交增值税(销项税额)2448贷:银行存款16848
B. 借:主营业务收入14400应交税费-应交增值税(进项税额)2448贷:银行存款16848
C. 借:管理费用10000贷:库存商品10000
D. 借:库存商品10000贷:主营业务成本10000
行灯电源应由携带式或固定式的隔离变压器供给,变压器不准放在()等内部。
A. 橡胶容器
B. 塑料容器
C. 水箱
D. 金属容器