[简答题]企业购入需要安装的设备一台，设备价款96000元，增值税16320元，支付运杂费1560元；设备安装后支付安装费5000元；设备安装完毕投入使用。编制支付价款与增值税和运杂费、安装费、设备交付使用的会计分录。

[单项选择]《民政部关于进一步加快推进民办社会工作服务机构发展的意见》提出加快推进政府购买社会工作服务规范政府购买社会工作服务程序，除技术复杂、性质特殊的社会工作服务项目和岗位，原则上均应通过（）方式竞争性购买，公平对待民办社会工作服务机构承接政府购买社会工作服务。
A. 公开招标
B. 邀请招标
C. 竞争性谈判
D. 单一来源采购

[单项选择]"It was the beginning of a revolution in America and the world, a revolution that some have yet to acknowledge and many have yet to appreciate," says Harold Skramstad, president of the Henry Ford Museum in Dearborn, Michigan. 1776 No indeed. 1896, when Frank Duryea finally perfected the Duryea Motor Wagon. At its first airing, the contraption rolled less than 100 metres before the transmission froze up. But by the end of 1896 Duryea had sold 13 of them, thus giving birth to the American motor industry.
That industry (whose roots, outside America, are usually attributed to tinkerings by Messrs Daimler and Benz in Germany) is being celebrated hugely over the coming months, culminating with a Great American Cruise in Detroit in June. "Our goal is to attract the greatest collection of antique and classic cars this nation has ever seen in one place at one time," says Mr. Skramstad modestly.
Americans may indeed blame the car for almost everything that has happened to their country
A. American automobile industry slowed down its employment of staff since 1900
B. five dollars a day for the blue collar worker was quite a decent wage at the beginning of the century
C. every car produced will enable the manufacturers to have a profit of $100,000
D. Ford, GM and Chrysler, the only existing motor manufacturers in U. S. have a business of $ 200 billion annually

[单选题] 配电站的变压器室内工作,人体与10kV高压设备带电部分应保持( )安全距离。
A.0.7m;
B.1.0m;
C.1.5m;
D.3.0m。