分项、分部工程是如何划分的？

International free trade occurs when there are no barriers to trade. Countries can get a lot of benefits from free trade. (31) , all countries choose to adopt protection policies to some extent In this essay, I will give (32) of the arguments in favour of world free trade, describe the methods for the trade protection policies (33) countries erect to protect domestic industries and give the arguments which can be put (34) to justify protectionist policies.
Tariffs are taxes on (35) products. Sometimes, tariffs are known (36) imports duties and customs duties. They can be used (37) raise revenue. But, they are usually used to (38) imports and also to help domestic producers. The effect of imposing (39) tariff is to raise price for domestic consumers, and some consumers will switch consumption (40) imported goods to domestically produced substitutes. (41) are two types of tariffs. One is percentage taxes, it is based on
percentage of value of goods. (42) one is specific (fixed sum taxes), it is based on a fixed tax (43) unit or weight. Quota is a limit on the supply of goods or services. It can be imposed on exports. The domestic market share will increase because of (44) a limit on the quantity of imported goods. However, the price of protected goods will also rise because a quota is to reduce supply. Voluntary export restraint or restriction (45) similar to a quota, but this time the limit on imports arises from a voluntary agreement (46) the exporting and importing countries. For example, the UK had an agreement with Japanese car (47) that they should not take (48) than 10 percent of the UK car market. Exchange control means that a government control on foreign currency controls importers access to foreign currency. This is a (49) which was used by a number of European countries, (50) the UK, in the 1960s and 1970s and is still found in some developing countries.

对设备进行内部清洗、润滑、局部解体检查和调整，称为（）保养。

A.日常；

B.一级；

C.二级；

D.三级。

儿童使用椅子的椅宽是盆骨的宽度再加（）。

A.1——2厘米

B.2——3厘米

C.3——4厘米

D.5——6厘米

大海公司为家电生产企业，共有职工420人，其中一线生产工人300人，车间管理人员20人，行政管理人员30人，销售人员20人，在建工程人员50人。大海公司属于增值税一般纳税人，适用的增值税税率为17%。2012年12月份发生如下经济业务：
(1)本月应付职工工资总额为540万元，工资费用分配汇总表中列示的产品生产工人工资为300万元，车间管理人员工资为40万元，行政管理人员工资为80万元，销售人员工资40万元，在建工程人员工资80万元。
(2)下设的非独立核算职工食堂享受企业提供的补贴，本月领用自产产品一批，该产品的账面价值为150万元，市场价格为200万元(不含增值税)，适用的消费税税率为10%。
(3)以其自己生产的电暖气发放给公司每名职工，每台电暖气的成本为1600元，市场售价为每台2000元。
(4)为总部部门经理以上职工提供汽车免费使用，为副总裁以上高级管理人员每人租赁一套住房。大海公司现有总部部门经理以上职工共10人，假定所提供汽车每月一共计提折旧3万元；现有副总裁以上职工3人，所提供住房每月的租金2万元。
(5)用银行存款支付副总裁以上职工住房租金2万元。
(6)结算本月应付职工工资总额540万元，代扣职工房租10万元，企业代垫职工家属医药费5万元，代扣代缴职工个人所得税30万元，余款用银行存款支付。
(7)上交个人所得税30万元。
(8)下设的非独立核算的职工食堂维修领用原材料100万元，其购入时支付的增值税17万元。
(9)从国外进口一批需要交纳消费税的商品，商品价值300万元，进口环节需要交纳的消费税为60万元(不考虑增值税)，采购的商品已验收入库，货款尚未支付，税款已用银行存款支付。
要求：编制上述业务的会计分录。

财产继承权：是指公民依法承受死者个人所遗留的合法财产的权利。根据上述定义，下列行为属于行使财产继承权的是( )

A．李大伟是一个孤寡老人，没有任何亲属，他死后财产成为国家所有

B．张山突然遇车祸而亡，没有留下任何遗嘱，他有一子两女，大儿子独自占有他的全部财产

C．王东死后留下遗嘱，他的全部财产无偿捐献给老年福利基金会

D．赵某死后，他的独生女儿继承他的全部财产