与招标文件确定的提交投标文件截止时间同时公开进行的是( )。A．开标 B．评标 C

关于非货币性职工薪酬，说法正确的有。

A.企业将拥有的房屋等资产无偿提供给职工使用的，应当根据受益对象，按照该住房的公允价值计入相关资产成本或当期损益，同时确认应付职工薪酬

B.企业以其自产产品作为非货币性福利发放给职工的，应当根据受益对象，按照产品的账面价值，计入相关资产成本或当期损益，同时确认应付职工薪酬

C.企业租赁住房等资产供职工无偿使用的，应当根据受益对象，将每期应付的租金计入相关资产成本或当期损益，并确认应付职工薪酬

D.难以认定受益对象的非货币性福利，直接计入当期损益

E

An old sea captain was often seen opening a small locked box, and looking inside. The crew’s curiosity grew and, on the day he retired, they rushed to cut the lock. There they found a sheet of paper that read, “Left—port(左舷). Right--- starboard(右舷).”

Are you afraid to make a mistake? If you made mistakes recently, maybe you need to hear about Roy Riegels.

The story is told about Roy and the 1929 Rose Bowl championship football game between Georgia Tech and the university of California. Shortly before halftime, Roy Riegels made a huge mistake. He got the ball for California and somehow became confused and started running in the wrong direction! One of his teammates tackled(抢断) him after he had run 656 yards, just before he would have scored for the opposing team. Of course, Georgia Tech gained a distinct(明显的) advantage through the error.

After the first half was over, Riegels sat in a corner, put his face in his hands and wept.

Coach Nibbs Price struggled with what to do with Roy. He finally looked at the team and said simply, “Men, the same team that played the first half will start the second.”

All the players except Roy went to the field. Though the coach looked back and called to him again, he remained seated in the corner. Coach Price went to him and said, “Roy, didn’t you hear me?”

“Coach,” he said, “I can’t do it. I’ve ruined you; I’ve ruined the school; I’ve ruined myself.”

But the coach Price put his hand on Riegels’ shoulder and said,” Roy, get up and go on back; the game is only half over.”

Roy Riegels went back and those Tech men will tell you that they have never seen a man play football as well as Roy Riegels played that second half.

The next time you make a mistake, it might be good to remember the ABC method.

A—Acknowledge(admit) your error and accept responsibility for it. Don’t try to fix the blame on other people or circumstances(客观环境). When you fix the blame, you never fix the problem.

B—Be gentle with yourself. The game is only half over. This is not the first mistake you ever made, nor will it be the last. You are still a good and caring person. Besides, later you may laugh at the mistake, so try to lighten up a bit now.

C—Correct it and move on. Correcting mistakes may also mean to amends(弥补过错），if necessary.

Now, go make your mistakes. And if you practice the ABC method, you’ll live to laugh about many of them.

67. The old captain kept a sheet of paper to_____.

A. give his men a lesson

B. arouse his crew’s curiosity

C. prove he was a good captain

D. tell “port” and “starboard” apart

68. From the passage we learn Coach Price______.

A. insisted on replacing Roy

B. decided to punish Roy after the match

C. criticized Roy for his serious mistake

D. encouraged Roy to finish the match

69. How was Riegels’ performance in the second half?

A. Very disappointing  B. Rather excellent  C. Fairly ordinary  D. Quite bad

70. The ABC method_____.

A. advised you to try to forget mistakes

B. helps you deal with mistakes 

C. helps find out the causes of mistakes

D. advised you to be strict with yourself.

下列关于营改增相关规定的说法，错误的是（）。

A.纳税人提供适用不同税率的应税服务，未分别核算的，从高适用税率

B.兼有不同税率和征收率的销售货物、加工修理修配劳务、服务、无形资产或者不动产，未分别核算销售额的，从低适用征收率

C.纳税人兼营免税、减税项目，未分别核算的，不得免税、减税

D.纳税人提供的适用简易计税方法计税的应税服务，因服务中止或者折让而退还给接受方的销售额，应当从当期销售额中扣减

上世纪，收看电视节目是人们最喜欢的娱乐方式，收视率极高。到了21世纪，从数字机顶盒、到IPTV、再到智能电视，尽管相关部门努力做好服务，但收视率还是越来越低。与此同时，人们越来越多地把时间留给了手机、平板电脑。这一变化的原因是（）

A.事物总处在渐进和不显著的变化中

B.事物发展的道路是迂回曲折的

C.新事物具有旧事物无可比拟的优越性

D.事物运动的方向一定是上升的

一级检修作业检查电缆接头保护接地装置同一褶边在有2处损伤情况下，任何一处的损伤应在（）以下。

A.10mm

B.20mm

C.30mm

D.40mm