题目内容
道口栏杆开放后栏杆与公路（道路）边缘垂直高度不少于（）
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Thus, with the 2 to create a shining new city,
五等跨连续梁，为使第三跨跨中出现最大弯距，活荷载应布置在()
A 1.2.5跨
B 1.2.4跨
C 1.3.5跨
D 2.4跨
四、某工程，施工单位按招标文件中提供的工程量清单作出报价(表4-1)o施工合同约定：工程预付款为合同总价的20％，从工程进度款累计总额达到合同总价10％的月份开始，按当月工程进度款的30％扣回，扣完为止；施工过程中发生的设计变更，采用以直接费为计算基础的全费用综合单价计价，间接费费率10％，利润率5％，计税系数3．41％。经项目监理机构批准的施工进度计划如图4-1所示(时间单位：月)。
施工开始后遇到季节性的阵雨，施工单位对已完工程采取了保护措施并发生了保护措施费；为了确保工程安全，施工单位提高了安全防护等级，发生了防护措施费。施工单位提出，上述两项费用应由建设单位另行支付。
施工至第2个月末，建设单位要求进行设计变更，该变更增加了一新的分项工程N，根据工艺要求，N在E结束以后开始，在H开始前完成，持续时间1个月，N工作的直接费为400元/m3，工程量为3000m3。
问题：
1.施工单位提出发生的保护措施费和防护措施费由建设单位另行支付是否合理？说明理由。
2.新增分项工程N的全费用综合单价及工程变更后增加的款额是多少？ （计算结果保留2位小数）
3.该工程合同总价是多少？增加N工作后的工程造价是多少？
4.若该工程的各项工作均按最早开始时间安排，各工作均按匀速完成，且各工作实际工程量与估计工程量无差异，在表4-2中填入H、I、N三项工作分月工程进度款。
5.该工程预付款是多少？第1个月至第4个月每月结算款各为多少？
The company would like advice on how to treat certain items under IAS19, ‘Employee Benefits’ and IAS37 ‘Provisions,
Contingent Liabilities and Contingent Assets’. The company operates the Macaljoy (2006) Pension Plan which
commenced on 1 November 2006 and the Macaljoy (1990) Pension Plan, which was closed to new entrants from
31 October 2006, but which was open to future service accrual for the employees already in the scheme. The assets
of the schemes are held separately from those of the company in funds under the control of trustees. The following
information relates to the two schemes:
Macaljoy (1990) Pension Plan
The terms of the plan are as follows:
(i) employees contribute 6% of their salaries to the plan
(ii) Macaljoy contributes, currently, the same amount to the plan for the benefit of the employees
(iii) On retirement, employees are guaranteed a pension which is based upon the number of years service with the
company and their final salary
The following details relate to the plan in the year to 31 October 2007:
Warranties
Additionally the company manufactures and sells building equipment on which it gives a standard one year warranty
to all customers. The company has extended the warranty to two years for certain major customers and has insured
against the cost of the second year of the warranty. The warranty has been extended at nil cost to the customer. The
claims made under the extended warranty are made in the first instance against Macaljoy and then Macaljoy in turn
makes a counter claim against the insurance company. Past experience has shown that 80% of the building
equipment will not be subject to warranty claims in the first year, 15% will have minor defects and 5% will require
major repair. Macaljoy estimates that in the second year of the warranty, 20% of the items sold will have minor defects
and 10% will require major repair.
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