施工企业对外投资的支出以及分配给投资者的利润支出属于( )。A．资本性支出 B．投

甲有限责任公司（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%，原材料等存货按实际成本进行日常核算。2013年1月1日有关账户余额如表所示：2013年甲公司发生的交易或事项如下：1．收到已作为坏账核销的应收乙公司账款50万元并存入银行。2．收到丙公司作为资本投入的原材料并验收入库。投资合同约定该批原材料价值840万元（不含允许抵扣的增值税进项税额142.8万元），丙公司已开具增值税专用发票。假设该批原材料合同约定的价值与公允价值相等，未发生资本溢价。3．行政管理部门领用低值易耗品一批，实际成本2万元，采用一次转销法进行摊销。4．因某公司破产，应收该公司账款80万元不能收回，经批准确认为坏账并予以核销。5．因管理不善毁损原材料一批，其实际成本100万元，应负担的增值税进项税额17万元。该毁损材料朱计提存货跌价准备，尚未经有关部门批准处理。6．甲公司采用权益法核算对丁公司的长期股权投资，其投资占丁公司有表决权股份的20%。丁公司宣告分派2012年度现金股利1000万元。7．收到丁公司发放的2012年度现金股利并存入银行。8．丁公司2013年度实现净利润1500万元，甲公司确认为实现的投资收益。9．将持有的面值为32万元的未到期、不带息银行承兑汇票背书转让，取得一批材料并验收入库，增值税专用发票上注明的价款为30万元，增值税进项税额为5.1万元。其余款项以银行存款支付。10．年末，甲公司经减值测试，确认对丁公司的长期股权投资可收回金额为560万元；存货的可变现净值为1800万元；决定按年末应收账款余额的10%计提坏账准备。11．期末作为可供出售金融资产的股权类投资公允价值严再下跌，公允价值为250万元，该项股权类投资期初成本明细科目为450万元，公允价值变动明细科目为（借方）50万元。要求：不考虑其他因素，根据上述资料回答下列第1-4题。

针对事项11.正确的会计处理是（）。

A.借：资产减值损失200资本公积——其他资本公积50贷：可供出售金融资产——减值准备250

B.借：资产减值损失250贷：可供出售金融资产——减值准备250

C.借：资产减值损失200贷：可供出售金融资产——减值准备200

D.借：资产减值损失250贷：可供出售金融资产——减值准备200资本公积——其他资本公积50

小刚的爸爸王某是一位拥有几千万资产的个体户。当他得知第十届全国人民代表大会第二次会议通过的宪法修正案中增加了“公民的合法的私有财产不受侵犯”、“国家尊重和保障 * * ”等与公民权利密切相关的条款时，情不自禁地说：“这样，我们的资产、人身权利更有法律保障了。”小刚的爸爸所说的话体现了                                    [ ]

A．我国的宪法是人民权利最重要的保障

B．公民的权利以法律的形式确认下来，运用国家强制力加以维护

C．宪法是国家的根本大法

D．法律制止各种侵权行为，保障公畏的权利，即司法保障

On December 8, Xinhua News Agency published a list of news keywords that it believes sum up the year 2009.

The phrase “low-carbon life” had been heard in China before 2009, but in 2009, it has become popular among young Chinese who are concerned about the environment. It comes as world leaders are talking about fighting global warming in Copenhagen, Denmark. Greenhouse gases, such as carbon dioxide, are the main cause of global warming, which leads to extreme weather and other conditions.

Living a low carbon life means trying to cut carbon dioxide emissions(排放) in one’s daily life. For example, burning less coal and oil, which produce CO2. It means walking, biking or taking buses, rather than using a private car.

“A(H1N1) flu” is also on Xinhua’s list. Since April, 2009 the virus has made over 100,000 people ill on the Chinese mainland and 325 people had died of it as of December 9. But as US magazine Newsweek pointed out recently, the best evidence suggests it is no more dangerous than a bad seasonal flu.

The year 2009 saw the growing impact of the Internet on society, with the word “duomaomao”, meaning hide-and-seek, becoming a hit on the web. On February 12, Li Qiaoming died of brain injuries several days after being detained(拘留) by police in Jinning county, Yunnan Province. Police said it was an accident sustained(遭受)while he was playing hide-and-seek with his fellow prisoners. Netizens cast doubt on this explanation and called for an investigation. It turned out that Li had been beaten to death by other prisoners.

Another phrase connected with the Internet on the list is “Net Addiction Camps”. Many parents send children obsessed(沉迷) with the web to “Net Addiction Camps” for treatment. But some camps use physical punishment or electrical shocks. In 2009, some young people died as a result of the extreme methods, which led to a nationwide discussion. In November, the Ministry of Health banned the use of physical punishment to keep children off the net and dropped the term “net addiction(网瘾)”. It did not say that excessive(过度的) net use is a mental illness either.

66. The purpose of the passage is to ___________.

A. call on the public to live a low-carbon life

B. show the great effect of the Internet

C. introduce some news keywords of the year 2009

D. warn people not to be addicted to the Internet

67. The underlined word “Netizens” in the fifth paragraph refer to_________.

A. Li’s fellow prisoners

B. Li’s friends and relatives

C. the local people

D. people actively involved in online communities

68. What can be inferred from the incident of “duomaomao”?

A. Hide-and-seek is a dangerous game.

B. Li was beaten to death by other prisoners.

C. Police did a great job in the investigation (调查).

D. It was the influence of the Internet that led to the truth.

69. Which of the following is TRUE according to the passage?

A. The phrase “low-carbon life” had been popular among young people before 2009.

B. Global warming mainly results from greenhouse gases.

C. A (H1N1) flu is more dangerous than a bad seasonal flu.

D. Li Qiaoming died of an accident while playing hide-and-seek with his fellow prisoners.

70. Which of the following doesn’t mean a low-carbon life ?

A. Using a private car.

B. Using efficient light bulbs.

C. Walking, biking or taking buses.

D. Turning your air-conditioner one degree higher.

不属于修建性详细规划具有的特点的是()

A.通过形象的方式表达城市空间与环境

B.根据交通影响分析，提出交通组织方案和设汁

C.以具体、详细的建设项目为对象，实施性较强

D.多元化的编制主体

《清单计价规范》附录A的内容是什么？