题目内容
甲公司是上市公司，拥有一家子公司——乙公司。2006～2008年发生的相关交易如下： (1)2006年，甲公司将100件商品销售给乙公司，每件售价3万元，每件销售成本2万元，销售时甲公司已为该批存货计提存货跌价准备100万元(每件1万元)。2006年乙公司销售了其中的20件，年末该批存货可变现净值为140万元。2007年乙公司对外售出40件，年末存货可变现净值为90万元。2008年乙公司对外售出10件，年末存货可变现净值为45万元。 (2)甲公司2008年12月31 应收乙公司账款余额为600万元，年初应收乙公司账款余额为500万元。假定甲公司采用应收账款余额百分比法计提坏账准备，坏账准备的计提比例为5%。 假定两公司均采用资产负债表债务法核算所得税，税率为25%。税法规定，企业取得的存货应按历史成本计量；各项资产计提的减值损失只有在实际发生时，才允许从应纳税所得额中扣除。 根据上述资料，回答以下问题。 2007年关于内部存货交易的抵消处理中，对递延所得税项目的影响额为( )万元。
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Questions 19 to 22 are based on the conversation you have just heard.
[案例三] 前景 某承包人承接了一特大桥梁工程，该工程工期紧、任务重、合同价低。为既要保质保量完成工程任务，又能尽力节约施工成本，公司要求项目部认真做好施工组织设计和成本控制工作。为此提出了四条成本管理的原则：(1)成本管理最低化原则；(2)全面成本管理原则；(3)成本管理有效化原则；(4)成本管理科学化原则。 为了编写好实施性施工组织设计，项目部组织人员搜集了如下一些资料：施工技术资料、工程设计文件、自然条件及有关政策规定。并拟定了如下编写步骤：(1)分析设计资料，选择施工方案和施工方法；(2)计算人工、材料、机具需要量，制定供应计划；(3)编制工程施工总体进度计划；(4)设计临时工程，编制供水、供电(供热)计划；(5)编制工地运输计划；(6)绘制施工平面布置图；(7)分析计算技术经济指标；(8)编写说明书。 同时，项目部也充分认识到，要降低施工成本，重点是要降低材料成本，特别是抓好材料的采购环节。因此在工程开工前，项目部就积极地选择材料供应商。经人介绍，选择了一家砂、石供货商，并依据其资信状况、业绩信誉进行了评价，认为符合相关要求，随后就与其签订了长期供货合同。 问题： 技术经济指标通常用于评价施工方案的合理性，如分项工程生产率。请再列举两项技术经济指标。
What to Do When the Patient Says, ’Please Don’t Tell Mom’ Some years ago, in the candor (坦白) of the exam room, a seventh-grade boy told me that he didn’t really have friends at school, and that he sometimes found himself being picked on. I gave’ him the pediatric (儿科的) line on bullying: it shouldn’t be tolerated, and there are things schools can do about it. Let’s talk to your parents, let’s have your parents talk to the school. And he was horrified. He shook his head and asked me please not to interfere, and above all not to say a word to his mother, who was out in the waiting room because I had asked her to give us some privacy. He wouldn’t have told me this at all, he said, except he thought our conversation was private. The situation at school wasn’t all that bad; he could handle it. He wasn’t in any danger, wasn’t getting hurt, and he was just a little lonely. His parents, he said, thought that he was fine, that he had lots of friends, and he wanted to keep it that way. When treating older adolescents, pediatricians(小儿科医师)routinely offer confidentiality (机密性) on many issues, starting with sex and substances. But middle-schoolers are on the border--old enough to be asked some of the same questions, but young enough that it can be less clear what should stay confidential. At my own eighth-grade son’s pediatric checkup last year, I of course left the room, because I didn’t want to embarrass him or inhibit him, and because I wanted his pediatrician to have the opportunity to hear anything he wanted to say. (I am reporting this with my son’s explicit permission.) But as I waited, I thought of that seventh grader, and of the other middle-schoolers who have told me things that left me agonizing about the ethics and the wisdom of confidentiality in this age group. I’m not talking about the child who tells you something that makes it clear he’s in danger. Those are the "easy" ones (though in another sense they can be tremendously difficult), and I’ve had my share: The 13-year-old girl who is frightened of a much older guy who sometimes seems to follow her home. The 14-year-old boy who has been thinking about dying a lot ever since his grandmother died. The seventh grader who is being beaten up on the playground. No matter the age, when I feel the child is actually in danger, I explain that I have to let the parents know. But as I talked to my colleagues--including my son’s pediatrician, Dr. Herbert Lazarus- we all kept coming up with ambiguous cases. Because you do value the child’s trust and you don’t want to lose it. I’m not talking about the child who tells you he shared a beer with his friends one day after school. Most sensible parents, I think, know that once they’re out of the exam room we’re going to review sex, drugs and rock ’n’ roll with their children, and most sensible parents, I think, are grateful. And many middle-school children seem grateful for the opportunity to mention that they have been in situations where people are drinking. "They’ll preface it with ’ My mom’s not going to know about this, right’" said Dr. Lazarus, who is also a clinical associate professor of pediatrics at New York University. "I’m going to talk as much as I can about why this is not good, and all we know about alcohol and marijuana. There are enough studies out there that show how bad this is for brain development." But what about if it’s more than a beer One of my colleagues had a stow: a 13-year-old girl who was drinking and stealing from her parents’ liquor cabinet. "She did admit that to me," the pediatrician said. "She was doing it by herself, not a good sign, not social drinking." The child did not want her mother to know, and the pediatrician, who had known her since infancy, negotiated (协商) a compromise: the doctor would advise the mother that the girl needed counseling, and as long as she went to counseling, and discussed the drinking and her underlying issues with the counselor, the pediatrician would not tell her mother about the liquor. But even though it worked out, even though she continued seeing the patient regularly, the pediatrician still felt less than completely comfortable. "I did personally feel bad," she said, "because if I were the mother, I would want to know, and I actually did tell the mother just to keep a closer eye on her without going into the details. "So what about the child who trusts you with the information that he’s being picked on, or that all is not well at home You want to keep that child’s trust--all the more so if the child isn’t talking to the parents, because you want to be available for more confidences. "The balance changes in part based on what the level of the health risks are, how mature that young person is, how much parental oversight they’re receiving," said Dr. S. Jean Emans, chief of adolescent medicine at Children’s Hospital Boston. Experts say the middle-school years are particularly challenging. "It’s a fine balance because it’s developmentally appropriate for kids to want to develop some autonomy and it’s the time when they should be developing at least in part a private and confidential relationship with a physician," said Dr. Carol A. Ford, director of the adolescent medicine program at the University of North Carolina, Chapel Hill. "Middle school is really when you see a lot of variation in pubertal development and cognitive development and social development," Dr. Ford went on. "A 12-year-old who looks like an 18-year-old--you can’t assume they think like an 18-year-old. You can’t assume their skills of negotiating the world are related to their physical maturity." Or as Dr. Emans put it: "You do have to make tough choices. There isn’t a little book where you look up, ’ OK, this can stay confidential and this can’t." So what did I do with the seventh grader who had told me he didn’t have friends at school Well, I asked him a bunch of questions, and I decided that he wasn’t feeling suicidal (or homicidal) and that the situation in his school didn’t threaten his physical safety. I urged him to talk to his parents, especially if things grew worse--and I scheduled an appointment for him to come back and check in with me. But with his mother, I limited myself to one of those "generic" comments: this is an age when he really needs you to be involved in his life, to talk about how things are going at school. "Your role as a physician is different than your role as a mother," Dr. Ford said. "If you lose the trust of the kid, you’ve lost a lot; they won’t tell you what’s going on in the future, and that’s not in the best interests of the kid or the parent." If I had been the seventh grader’s mother, I would have wanted to know. But I was his doctor, and he wanted it kept confidential. Dr. Carol A. Ford considered middle-schoolers______.
[案例二] 背景 某高速公路第五施工合同段地处城郊，主要工程为路基填筑施工。其中K48+010～K48+328段原为路基土方填筑，因当地经济发展和交通规划需要，经各方协商，决定将该段路基填筑变更为(5×20+3×36+5×20)m预应力钢筋混凝土箱梁桥，箱梁混凝土强度等级为C40。变更批复后，承包人组织施工，上部结构采用满堂式钢管支架现浇施工，泵送混凝土。支架施工时，对预拱度设置考虑了以下因素：(1)卸架后上部构造本身及活载一半所产生的竖向挠度。(2)支架在荷载作用下的弹性压缩挠度。(3)支架在荷载作用下的非弹性压缩挠度。(4)由混凝土收缩及温度变化而引起的挠度。根据设计要求，承包人对支架采取了预压处理，然后立模、普通钢筋制作、箱梁混凝土浇筑、采用气割进行预应力筋下料；箱梁采用洒水覆盖养生；箱梁混凝土强度达到规定要求后，进行孔道清理、预应力张拉压浆，当灰浆从预应力孔道另一端流出后立即终止。箱梁现浇施工正值夏季高温，为避免箱梁出现构造裂缝，保证箱梁质量，施工单位提出了以下三条措施：(1)选用优质的水泥和集料。(2)合理设计混凝土配合比，水灰比不宜过大。(3)严格控制混凝土搅拌时间和振捣时间。 问题： 上述预应力孔道压浆工艺能否满足质量要求请说明理由。
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